id	sid	tid	token	lemma	pos
ijtc-921	1	1	the	the	DET
ijtc-921	1	2	illomata	illomata	PROPN
ijtc-921	1	3	international	international	PROPN
ijtc-921	1	4	journal	journal	PROPN
ijtc-921	1	5	of	of	ADP
ijtc-921	1	6	management	management	NOUN
ijtc-921	1	7	ilomata	ilomata	PROPN
ijtc-921	1	8	international	international	ADJ
ijtc-921	1	9	journal	journal	NOUN
ijtc-921	1	10	of	of	ADP
ijtc-921	1	11	tax	tax	PROPN
ijtc-921	1	12	&	&	CCONJ
ijtc-921	1	13	accounting	account	VERB
ijtc-921	1	14	p	p	PROPN
ijtc-921	1	15	-	-	PUNCT
ijtc-921	1	16	issn	issn	NOUN
ijtc-921	1	17	:	:	PUNCT
ijtc-921	1	18	2714	2714	NUM
ijtc-921	1	19	-	-	SYM
ijtc-921	1	20	9838	9838	NUM
ijtc-921	1	21	;	;	PUNCT
ijtc-921	1	22	e	e	X
ijtc-921	1	23	-	-	PUNCT
ijtc-921	1	24	issn	issn	NOUN
ijtc-921	1	25	:	:	PUNCT
ijtc-921	1	26	2714	2714	NUM
ijtc-921	1	27	-	-	SYM
ijtc-921	1	28	9846	9846	NUM
ijtc-921	1	29	volume	volume	NOUN
ijtc-921	1	30	4	4	NUM
ijtc-921	1	31	,	,	PUNCT
ijtc-921	1	32	issue	issue	NOUN
ijtc-921	1	33	4	4	NUM
ijtc-921	1	34	,	,	PUNCT
ijtc-921	1	35	october	october	PROPN
ijtc-921	1	36	2023	2023	NUM
ijtc-921	1	37	page	page	NOUN
ijtc-921	1	38	no	no	NOUN
ijtc-921	1	39	.	.	NOUN
ijtc-921	1	40	878	878	NUM
ijtc-921	1	41	-	-	SYM
ijtc-921	1	42	894	894	NUM
ijtc-921	1	43	878	878	NUM
ijtc-921	1	44	|	|	NOUN
ijtc-921	1	45	ilomata	ilomata	NOUN
ijtc-921	1	46	international	international	ADJ
ijtc-921	1	47	journal	journal	NOUN
ijtc-921	1	48	of	of	ADP
ijtc-921	1	49	tax	tax	PROPN
ijtc-921	1	50	&	&	CCONJ
ijtc-921	1	51	accounting	account	VERB
ijtc-921	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	1	53	the	the	DET
ijtc-921	1	54	influence	influence	NOUN
ijtc-921	1	55	of	of	ADP
ijtc-921	1	56	profitability	profitability	NOUN
ijtc-921	1	57	and	and	CCONJ
ijtc-921	1	58	company	company	NOUN
ijtc-921	1	59	size	size	NOUN
ijtc-921	1	60	on	on	ADP
ijtc-921	1	61	tax	tax	NOUN
ijtc-921	1	62	avoidance	avoidance	NOUN
ijtc-921	1	63	(	(	PUNCT
ijtc-921	1	64	a	a	DET
ijtc-921	1	65	case	case	NOUN
ijtc-921	1	66	study	study	NOUN
ijtc-921	1	67	of	of	ADP
ijtc-921	1	68	mining	mining	NOUN
ijtc-921	1	69	companies	company	NOUN
ijtc-921	1	70	listed	list	VERB
ijtc-921	1	71	on	on	ADP
ijtc-921	1	72	the	the	DET
ijtc-921	1	73	indonesia	indonesia	PROPN
ijtc-921	1	74	stock	stock	PROPN
ijtc-921	1	75	exchange	exchange	PROPN
ijtc-921	1	76	in	in	ADP
ijtc-921	1	77	2018	2018	NUM
ijtc-921	1	78	-	-	SYM
ijtc-921	1	79	2022	2022	NUM
ijtc-921	1	80	)	)	PUNCT
ijtc-921	1	81	ridha	ridha	NOUN
ijtc-921	1	82	azka	azka	PROPN
ijtc-921	1	83	raga1	raga1	NOUN
ijtc-921	1	84	,	,	PUNCT
ijtc-921	1	85	wuwuh	wuwuh	PROPN
ijtc-921	1	86	andayani2	andayani2	NOUN
ijtc-921	1	87	,	,	PUNCT
ijtc-921	1	88	husna	husna	PROPN
ijtc-921	1	89	putri	putri	PROPN
ijtc-921	1	90	pertiwi3	pertiwi3	PROPN
ijtc-921	1	91	*	*	PROPN
ijtc-921	1	92	,	,	PUNCT
ijtc-921	1	93	julaeha4	julaeha4	PROPN
ijtc-921	1	94	,	,	PUNCT
ijtc-921	1	95	dwikora	dwikora	VERB
ijtc-921	1	96	harjo5	harjo5	NOUN
ijtc-921	2	1	13universitas	13universitas	NUM
ijtc-921	3	1	terbuka	terbuka	PROPN
ijtc-921	3	2	,	,	PUNCT
ijtc-921	3	3	indonesia	indonesia	PROPN
ijtc-921	3	4	245institute	245institute	PROPN
ijtc-921	3	5	of	of	ADP
ijtc-921	3	6	social	social	ADJ
ijtc-921	3	7	science	science	NOUN
ijtc-921	3	8	and	and	CCONJ
ijtc-921	3	9	management	management	NOUN
ijtc-921	3	10	stiami	stiami	NOUN
ijtc-921	3	11	,	,	PUNCT
ijtc-921	3	12	indonesia	indonesia	PROPN
ijtc-921	3	13	correspondent	correspondent	NOUN
ijtc-921	3	14	:	:	PUNCT
ijtc-921	3	15	husna@ecampus.ut.ac.id3	husna@ecampus.ut.ac.id3	NOUN
ijtc-921	3	16	received	receive	VERB
ijtc-921	3	17	:	:	PUNCT
ijtc-921	3	18	september	september	PROPN
ijtc-921	3	19	2	2	NUM
ijtc-921	3	20	,	,	PUNCT
ijtc-921	3	21	2023	2023	NUM
ijtc-921	3	22	accepted	accept	VERB
ijtc-921	3	23	:	:	PUNCT
ijtc-921	3	24	october	october	PROPN
ijtc-921	3	25	21	21	NUM
ijtc-921	3	26	,	,	PUNCT
ijtc-921	3	27	2023	2023	NUM
ijtc-921	3	28	published	publish	VERB
ijtc-921	3	29	:	:	PUNCT
ijtc-921	3	30	october	october	PROPN
ijtc-921	3	31	31	31	NUM
ijtc-921	3	32	,	,	PUNCT
ijtc-921	3	33	2023	2023	NUM
ijtc-921	3	34	citation	citation	NOUN
ijtc-921	3	35	:	:	PUNCT
ijtc-921	4	1	raga	raga	NOUN
ijtc-921	4	2	,	,	PUNCT
ijtc-921	4	3	r	r	NOUN
ijtc-921	4	4	,	,	PUNCT
ijtc-921	4	5	a.	a.	NOUN
ijtc-921	4	6	,	,	PUNCT
ijtc-921	4	7	andayani	andayani	ADJ
ijtc-921	4	8	,	,	PUNCT
ijtc-921	4	9	w.	w.	PROPN
ijtc-921	4	10	,	,	PUNCT
ijtc-921	4	11	pertiwi	pertiwi	PROPN
ijtc-921	4	12	,	,	PUNCT
ijtc-921	4	13	h	h	NOUN
ijtc-921	4	14	,	,	PUNCT
ijtc-921	4	15	p.	p.	NOUN
ijtc-921	4	16	,	,	PUNCT
ijtc-921	4	17	julaeha	julaeha	PROPN
ijtc-921	4	18	,	,	PUNCT
ijtc-921	4	19	harjo	harjo	PROPN
ijtc-921	4	20	,	,	PUNCT
ijtc-921	4	21	d.	d.	PROPN
ijtc-921	4	22	(	(	PUNCT
ijtc-921	4	23	2023	2023	NUM
ijtc-921	4	24	)	)	PUNCT
ijtc-921	4	25	.	.	PUNCT
ijtc-921	5	1	the	the	DET
ijtc-921	5	2	influence	influence	NOUN
ijtc-921	5	3	of	of	ADP
ijtc-921	5	4	profitability	profitability	NOUN
ijtc-921	5	5	and	and	CCONJ
ijtc-921	5	6	company	company	NOUN
ijtc-921	5	7	size	size	NOUN
ijtc-921	5	8	on	on	ADP
ijtc-921	5	9	tax	tax	NOUN
ijtc-921	5	10	avoidance	avoidance	NOUN
ijtc-921	5	11	(	(	PUNCT
ijtc-921	5	12	a	a	DET
ijtc-921	5	13	case	case	NOUN
ijtc-921	5	14	study	study	NOUN
ijtc-921	5	15	of	of	ADP
ijtc-921	5	16	mining	mining	NOUN
ijtc-921	5	17	companies	company	NOUN
ijtc-921	5	18	listed	list	VERB
ijtc-921	5	19	on	on	ADP
ijtc-921	5	20	the	the	DET
ijtc-921	5	21	indonesia	indonesia	PROPN
ijtc-921	5	22	stock	stock	PROPN
ijtc-921	5	23	exchange	exchange	PROPN
ijtc-921	5	24	in	in	ADP
ijtc-921	5	25	2018	2018	NUM
ijtc-921	5	26	-	-	SYM
ijtc-921	5	27	2022	2022	NUM
ijtc-921	5	28	)	)	PUNCT
ijtc-921	5	29	.	.	PUNCT
ijtc-921	6	1	ilomata	ilomata	PROPN
ijtc-921	6	2	international	international	ADJ
ijtc-921	6	3	journal	journal	NOUN
ijtc-921	6	4	of	of	ADP
ijtc-921	6	5	tax	tax	NOUN
ijtc-921	6	6	and	and	CCONJ
ijtc-921	6	7	accounting	accounting	NOUN
ijtc-921	6	8	,	,	PUNCT
ijtc-921	6	9	4(4	4(4	NUM
ijtc-921	6	10	)	)	PUNCT
ijtc-921	6	11	,	,	PUNCT
ijtc-921	6	12	878	878	NUM
ijtc-921	6	13	-	-	SYM
ijtc-921	6	14	894	894	NUM
ijtc-921	6	15	.	.	NOUN
ijtc-921	7	1	https://doi.org/10.52728/ijtc.v4i4.921	https://doi.org/10.52728/ijtc.v4i4.921	NUM
ijtc-921	7	2	abstract	abstract	ADJ
ijtc-921	7	3	:	:	PUNCT
ijtc-921	7	4	tax	tax	NOUN
ijtc-921	7	5	avoidance	avoidance	NOUN
ijtc-921	7	6	is	be	AUX
ijtc-921	7	7	a	a	DET
ijtc-921	7	8	deliberate	deliberate	ADJ
ijtc-921	7	9	strategic	strategic	ADJ
ijtc-921	7	10	approach	approach	NOUN
ijtc-921	7	11	that	that	PRON
ijtc-921	7	12	companies	company	NOUN
ijtc-921	7	13	employ	employ	VERB
ijtc-921	7	14	to	to	PART
ijtc-921	7	15	reduce	reduce	VERB
ijtc-921	7	16	their	their	PRON
ijtc-921	7	17	tax	tax	NOUN
ijtc-921	7	18	liabilities	liability	NOUN
ijtc-921	7	19	while	while	SCONJ
ijtc-921	7	20	remaining	remain	VERB
ijtc-921	7	21	compliant	compliant	ADJ
ijtc-921	7	22	with	with	ADP
ijtc-921	7	23	relevant	relevant	ADJ
ijtc-921	7	24	tax	tax	NOUN
ijtc-921	7	25	regulations	regulation	NOUN
ijtc-921	7	26	.	.	PUNCT
ijtc-921	8	1	the	the	DET
ijtc-921	8	2	complexity	complexity	NOUN
ijtc-921	8	3	of	of	ADP
ijtc-921	8	4	tax	tax	NOUN
ijtc-921	8	5	avoidance	avoidance	NOUN
ijtc-921	8	6	arises	arise	VERB
ijtc-921	8	7	from	from	ADP
ijtc-921	8	8	its	its	PRON
ijtc-921	8	9	dual	dual	ADJ
ijtc-921	8	10	nature	nature	NOUN
ijtc-921	8	11	,	,	PUNCT
ijtc-921	8	12	where	where	SCONJ
ijtc-921	8	13	,	,	PUNCT
ijtc-921	8	14	on	on	ADP
ijtc-921	8	15	one	one	NUM
ijtc-921	8	16	side	side	NOUN
ijtc-921	8	17	,	,	PUNCT
ijtc-921	8	18	it	it	PRON
ijtc-921	8	19	remains	remain	VERB
ijtc-921	8	20	within	within	ADP
ijtc-921	8	21	the	the	DET
ijtc-921	8	22	bounds	bound	NOUN
ijtc-921	8	23	of	of	ADP
ijtc-921	8	24	legality	legality	NOUN
ijtc-921	8	25	,	,	PUNCT
ijtc-921	8	26	and	and	CCONJ
ijtc-921	8	27	yet	yet	ADV
ijtc-921	8	28	,	,	PUNCT
ijtc-921	8	29	on	on	ADP
ijtc-921	8	30	the	the	DET
ijtc-921	8	31	other	other	ADJ
ijtc-921	8	32	side	side	NOUN
ijtc-921	8	33	,	,	PUNCT
ijtc-921	8	34	it	it	PRON
ijtc-921	8	35	is	be	AUX
ijtc-921	8	36	deemed	deem	VERB
ijtc-921	8	37	undesirable	undesirable	ADJ
ijtc-921	8	38	by	by	ADP
ijtc-921	8	39	the	the	DET
ijtc-921	8	40	government	government	NOUN
ijtc-921	8	41	due	due	ADP
ijtc-921	8	42	to	to	ADP
ijtc-921	8	43	its	its	PRON
ijtc-921	8	44	adverse	adverse	ADJ
ijtc-921	8	45	impact	impact	NOUN
ijtc-921	8	46	on	on	ADP
ijtc-921	8	47	national	national	ADJ
ijtc-921	8	48	revenue	revenue	NOUN
ijtc-921	8	49	.	.	PUNCT
ijtc-921	9	1	the	the	DET
ijtc-921	9	2	objective	objective	NOUN
ijtc-921	9	3	of	of	ADP
ijtc-921	9	4	this	this	DET
ijtc-921	9	5	research	research	NOUN
ijtc-921	9	6	is	be	AUX
ijtc-921	9	7	to	to	PART
ijtc-921	9	8	investigate	investigate	VERB
ijtc-921	9	9	how	how	SCONJ
ijtc-921	9	10	both	both	CCONJ
ijtc-921	9	11	the	the	DET
ijtc-921	9	12	size	size	NOUN
ijtc-921	9	13	and	and	CCONJ
ijtc-921	9	14	profitability	profitability	NOUN
ijtc-921	9	15	of	of	ADP
ijtc-921	9	16	a	a	DET
ijtc-921	9	17	company	company	NOUN
ijtc-921	9	18	influence	influence	VERB
ijtc-921	9	19	its	its	PRON
ijtc-921	9	20	engagement	engagement	NOUN
ijtc-921	9	21	in	in	ADP
ijtc-921	9	22	tax	tax	NOUN
ijtc-921	9	23	avoidance	avoidance	NOUN
ijtc-921	9	24	between	between	ADP
ijtc-921	9	25	mining	mining	NOUN
ijtc-921	9	26	companies	company	NOUN
ijtc-921	9	27	listed	list	VERB
ijtc-921	9	28	on	on	ADP
ijtc-921	9	29	the	the	DET
ijtc-921	9	30	indonesia	indonesia	PROPN
ijtc-921	9	31	stock	stock	PROPN
ijtc-921	9	32	exchange	exchange	PROPN
ijtc-921	9	33	(	(	PUNCT
ijtc-921	9	34	bei	bei	PROPN
ijtc-921	9	35	)	)	PUNCT
ijtc-921	9	36	from	from	ADP
ijtc-921	9	37	2018	2018	NUM
ijtc-921	9	38	to	to	ADP
ijtc-921	9	39	2022	2022	NUM
ijtc-921	9	40	.	.	PUNCT
ijtc-921	10	1	this	this	DET
ijtc-921	10	2	research	research	NOUN
ijtc-921	10	3	utilized	utilize	VERB
ijtc-921	10	4	a	a	DET
ijtc-921	10	5	descriptive	descriptive	ADJ
ijtc-921	10	6	quantitative	quantitative	ADJ
ijtc-921	10	7	methodology	methodology	NOUN
ijtc-921	10	8	and	and	CCONJ
ijtc-921	10	9	for	for	ADP
ijtc-921	10	10	sample	sample	NOUN
ijtc-921	10	11	was	be	AUX
ijtc-921	10	12	selected	select	VERB
ijtc-921	10	13	through	through	ADP
ijtc-921	10	14	purposive	purposive	ADJ
ijtc-921	10	15	sampling	sampling	NOUN
ijtc-921	10	16	,	,	PUNCT
ijtc-921	10	17	identifying	identify	VERB
ijtc-921	10	18	14	14	NUM
ijtc-921	10	19	companies	company	NOUN
ijtc-921	10	20	meeting	meet	VERB
ijtc-921	10	21	predefined	predefine	VERB
ijtc-921	10	22	criteria	criterion	NOUN
ijtc-921	10	23	.	.	PUNCT
ijtc-921	11	1	the	the	DET
ijtc-921	11	2	data	datum	NOUN
ijtc-921	11	3	collected	collect	VERB
ijtc-921	11	4	was	be	AUX
ijtc-921	11	5	subjected	subject	VERB
ijtc-921	11	6	to	to	ADP
ijtc-921	11	7	analysis	analysis	NOUN
ijtc-921	11	8	using	use	VERB
ijtc-921	11	9	ibm	ibm	PROPN
ijtc-921	11	10	spss	spss	PROPN
ijtc-921	11	11	statistics	statistic	NOUN
ijtc-921	11	12	25	25	NUM
ijtc-921	11	13	,	,	PUNCT
ijtc-921	11	14	which	which	PRON
ijtc-921	11	15	included	include	VERB
ijtc-921	11	16	classical	classical	ADJ
ijtc-921	11	17	assumption	assumption	NOUN
ijtc-921	11	18	tests	test	NOUN
ijtc-921	11	19	,	,	PUNCT
ijtc-921	11	20	multiple	multiple	ADJ
ijtc-921	11	21	linear	linear	ADJ
ijtc-921	11	22	regression	regression	NOUN
ijtc-921	11	23	analysis	analysis	NOUN
ijtc-921	11	24	,	,	PUNCT
ijtc-921	11	25	and	and	CCONJ
ijtc-921	11	26	hypothesis	hypothesis	NOUN
ijtc-921	11	27	testing	testing	NOUN
ijtc-921	11	28	.	.	PUNCT
ijtc-921	12	1	the	the	DET
ijtc-921	12	2	results	result	NOUN
ijtc-921	12	3	of	of	ADP
ijtc-921	12	4	this	this	DET
ijtc-921	12	5	study	study	NOUN
ijtc-921	12	6	indicated	indicate	VERB
ijtc-921	12	7	a	a	DET
ijtc-921	12	8	noteworthy	noteworthy	ADJ
ijtc-921	12	9	impact	impact	NOUN
ijtc-921	12	10	of	of	ADP
ijtc-921	12	11	profitability	profitability	NOUN
ijtc-921	12	12	on	on	ADP
ijtc-921	12	13	tax	tax	NOUN
ijtc-921	12	14	avoidance	avoidance	NOUN
ijtc-921	12	15	,	,	PUNCT
ijtc-921	12	16	while	while	SCONJ
ijtc-921	12	17	the	the	DET
ijtc-921	12	18	size	size	NOUN
ijtc-921	12	19	of	of	ADP
ijtc-921	12	20	the	the	DET
ijtc-921	12	21	company	company	NOUN
ijtc-921	12	22	did	do	AUX
ijtc-921	12	23	not	not	PART
ijtc-921	12	24	demonstrate	demonstrate	VERB
ijtc-921	12	25	a	a	DET
ijtc-921	12	26	significant	significant	ADJ
ijtc-921	12	27	influence	influence	NOUN
ijtc-921	12	28	on	on	ADP
ijtc-921	12	29	tax	tax	NOUN
ijtc-921	12	30	avoidance	avoidance	NOUN
ijtc-921	12	31	.	.	PUNCT
ijtc-921	13	1	moreover	moreover	ADV
ijtc-921	13	2	,	,	PUNCT
ijtc-921	13	3	the	the	DET
ijtc-921	13	4	observation	observation	NOUN
ijtc-921	13	5	revealed	reveal	VERB
ijtc-921	13	6	that	that	SCONJ
ijtc-921	13	7	the	the	DET
ijtc-921	13	8	joint	joint	ADJ
ijtc-921	13	9	consideration	consideration	NOUN
ijtc-921	13	10	of	of	ADP
ijtc-921	13	11	both	both	DET
ijtc-921	13	12	profitability	profitability	NOUN
ijtc-921	13	13	and	and	CCONJ
ijtc-921	13	14	company	company	NOUN
ijtc-921	13	15	size	size	NOUN
ijtc-921	13	16	had	have	VERB
ijtc-921	13	17	a	a	DET
ijtc-921	13	18	significant	significant	ADJ
ijtc-921	13	19	impact	impact	NOUN
ijtc-921	13	20	on	on	ADP
ijtc-921	13	21	tax	tax	NOUN
ijtc-921	13	22	avoidance	avoidance	NOUN
ijtc-921	13	23	.	.	PUNCT
ijtc-921	14	1	keywords	keyword	NOUN
ijtc-921	14	2	:	:	PUNCT
ijtc-921	14	3	company	company	NOUN
ijtc-921	14	4	size	size	NOUN
ijtc-921	14	5	,	,	PUNCT
ijtc-921	14	6	profitability	profitability	NOUN
ijtc-921	14	7	,	,	PUNCT
ijtc-921	14	8	tax	tax	NOUN
ijtc-921	14	9	avoidance	avoidance	NOUN
ijtc-921	14	10	this	this	PRON
ijtc-921	14	11	is	be	AUX
ijtc-921	14	12	an	an	DET
ijtc-921	14	13	open	open	ADJ
ijtc-921	14	14	access	access	NOUN
ijtc-921	14	15	article	article	NOUN
ijtc-921	14	16	under	under	ADP
ijtc-921	14	17	the	the	DET
ijtc-921	14	18	cc	cc	NOUN
ijtc-921	14	19	-	-	PUNCT
ijtc-921	14	20	by	by	ADP
ijtc-921	14	21	4.0	4.0	NUM
ijtc-921	14	22	license	license	NOUN
ijtc-921	14	23	.	.	PUNCT
ijtc-921	15	1	introduction	introduction	NOUN
ijtc-921	15	2	taxes	taxis	NOUN
ijtc-921	15	3	serve	serve	VERB
ijtc-921	15	4	as	as	ADP
ijtc-921	15	5	a	a	DET
ijtc-921	15	6	substantial	substantial	ADJ
ijtc-921	15	7	revenue	revenue	NOUN
ijtc-921	15	8	source	source	NOUN
ijtc-921	15	9	for	for	ADP
ijtc-921	15	10	national	national	ADJ
ijtc-921	15	11	development	development	NOUN
ijtc-921	15	12	,	,	PUNCT
ijtc-921	15	13	which	which	PRON
ijtc-921	15	14	involves	involve	VERB
ijtc-921	15	15	continuous	continuous	ADJ
ijtc-921	15	16	development	development	NOUN
ijtc-921	15	17	efforts	effort	NOUN
ijtc-921	15	18	to	to	PART
ijtc-921	15	19	improve	improve	VERB
ijtc-921	15	20	society	society	NOUN
ijtc-921	15	21	's	's	PART
ijtc-921	15	22	welfare	welfare	NOUN
ijtc-921	15	23	.	.	PUNCT
ijtc-921	16	1	the	the	DET
ijtc-921	16	2	level	level	NOUN
ijtc-921	16	3	of	of	ADP
ijtc-921	16	4	public	public	ADJ
ijtc-921	16	5	awareness	awareness	NOUN
ijtc-921	16	6	to	to	PART
ijtc-921	16	7	commit	commit	VERB
ijtc-921	16	8	to	to	ADP
ijtc-921	16	9	their	their	PRON
ijtc-921	16	10	tax	tax	NOUN
ijtc-921	16	11	responsibilities	responsibility	NOUN
ijtc-921	16	12	can	can	AUX
ijtc-921	16	13	profoundly	profoundly	ADV
ijtc-921	16	14	impact	impact	VERB
ijtc-921	16	15	the	the	DET
ijtc-921	16	16	sustainability	sustainability	NOUN
ijtc-921	16	17	of	of	ADP
ijtc-921	16	18	national	national	ADJ
ijtc-921	16	19	development	development	NOUN
ijtc-921	16	20	.	.	PUNCT
ijtc-921	17	1	below	below	ADV
ijtc-921	17	2	is	be	AUX
ijtc-921	17	3	a	a	DET
ijtc-921	17	4	table	table	NOUN
ijtc-921	17	5	illustrating	illustrate	VERB
ijtc-921	17	6	tax	tax	NOUN
ijtc-921	17	7	revenue	revenue	NOUN
ijtc-921	17	8	figures	figure	NOUN
ijtc-921	17	9	over	over	ADP
ijtc-921	17	10	the	the	DET
ijtc-921	17	11	past	past	ADJ
ijtc-921	17	12	five	five	NUM
ijtc-921	17	13	years	year	NOUN
ijtc-921	17	14	.	.	PUNCT
ijtc-921	18	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	18	2	mailto:husna@ecampus.ut.ac.id	mailto:husna@ecampus.ut.ac.id	NOUN
ijtc-921	18	3	https://doi.org/10.52728/ijtc.v4i4.921	https://doi.org/10.52728/ijtc.v4i4.921	NOUN
ijtc-921	18	4	the	the	DET
ijtc-921	18	5	influence	influence	NOUN
ijtc-921	18	6	of	of	ADP
ijtc-921	18	7	profitability	profitability	NOUN
ijtc-921	18	8	and	and	CCONJ
ijtc-921	18	9	company	company	NOUN
ijtc-921	18	10	size	size	NOUN
ijtc-921	18	11	on	on	ADP
ijtc-921	18	12	tax	tax	NOUN
ijtc-921	18	13	avoidance	avoidance	NOUN
ijtc-921	18	14	(	(	PUNCT
ijtc-921	18	15	a	a	DET
ijtc-921	18	16	case	case	NOUN
ijtc-921	18	17	study	study	NOUN
ijtc-921	18	18	of	of	ADP
ijtc-921	18	19	mining	mining	NOUN
ijtc-921	18	20	companies	company	NOUN
ijtc-921	18	21	listed	list	VERB
ijtc-921	18	22	on	on	ADP
ijtc-921	18	23	the	the	DET
ijtc-921	18	24	indonesia	indonesia	PROPN
ijtc-921	18	25	stock	stock	PROPN
ijtc-921	18	26	exchange	exchange	PROPN
ijtc-921	18	27	in	in	ADP
ijtc-921	18	28	2018	2018	NUM
ijtc-921	18	29	-	-	SYM
ijtc-921	18	30	2022	2022	NUM
ijtc-921	18	31	)	)	PUNCT
ijtc-921	18	32	raga	raga	NOUN
ijtc-921	18	33	,	,	PUNCT
ijtc-921	18	34	andayani	andayani	ADJ
ijtc-921	18	35	,	,	PUNCT
ijtc-921	18	36	pertiwi	pertiwi	PROPN
ijtc-921	18	37	,	,	PUNCT
ijtc-921	18	38	julaeha	julaeha	PROPN
ijtc-921	18	39	,	,	PUNCT
ijtc-921	18	40	and	and	CCONJ
ijtc-921	18	41	harjo	harjo	VERB
ijtc-921	18	42	879	879	NUM
ijtc-921	18	43	|	|	ADV
ijtc-921	18	44	ilomata	ilomata	PROPN
ijtc-921	18	45	international	international	ADJ
ijtc-921	18	46	journal	journal	NOUN
ijtc-921	18	47	of	of	ADP
ijtc-921	18	48	tax	tax	PROPN
ijtc-921	18	49	&	&	CCONJ
ijtc-921	18	50	accounting	account	VERB
ijtc-921	18	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	18	52	table	table	NOUN
ijtc-921	18	53	1	1	NUM
ijtc-921	18	54	.	.	PUNCT
ijtc-921	19	1	tax	tax	NOUN
ijtc-921	19	2	revenue	revenue	NOUN
ijtc-921	19	3	data	datum	NOUN
ijtc-921	19	4	(	(	PUNCT
ijtc-921	19	5	in	in	ADP
ijtc-921	19	6	million	million	NUM
ijtc-921	19	7	rupiah	rupiah	NOUN
ijtc-921	19	8	)	)	PUNCT
ijtc-921	19	9	notes	note	VERB
ijtc-921	19	10	2018	2018	NUM
ijtc-921	19	11	2019	2019	NUM
ijtc-921	19	12	2020	2020	NUM
ijtc-921	19	13	2021	2021	NUM
ijtc-921	19	14	2022	2022	NUM
ijtc-921	19	15	target	target	VERB
ijtc-921	19	16	1.424	1.424	NUM
ijtc-921	19	17	1.577,56	1.577,56	NUM
ijtc-921	19	18	1.198,82	1.198,82	NUM
ijtc-921	19	19	1.229,6	1.229,6	NUM
ijtc-921	19	20	1.485	1.485	NUM
ijtc-921	19	21	realization	realization	NOUN
ijtc-921	19	22	1.315,9	1.315,9	NUM
ijtc-921	19	23	1.332,1	1.332,1	NUM
ijtc-921	19	24	1.069,98	1.069,98	NUM
ijtc-921	19	25	1.231,87	1.231,87	NUM
ijtc-921	19	26	1.717,8	1.717,8	NUM
ijtc-921	19	27	percentages	percentage	NOUN
ijtc-921	19	28	92,4	92,4	ADJ
ijtc-921	19	29	%	%	NOUN
ijtc-921	19	30	84,4	84,4	NUM
ijtc-921	19	31	%	%	NOUN
ijtc-921	19	32	89,25	89,25	NUM
ijtc-921	19	33	%	%	NOUN
ijtc-921	19	34	100,19	100,19	NUM
ijtc-921	19	35	%	%	NOUN
ijtc-921	19	36	115,6	115,6	NUM
ijtc-921	19	37	%	%	NOUN
ijtc-921	19	38	source	source	NOUN
ijtc-921	19	39	:	:	PUNCT
ijtc-921	19	40	kemenkeu	kemenkeu	NOUN
ijtc-921	19	41	(	(	PUNCT
ijtc-921	19	42	data	datum	NOUN
ijtc-921	19	43	processed	process	VERB
ijtc-921	19	44	,	,	PUNCT
ijtc-921	19	45	2023	2023	NUM
ijtc-921	19	46	)	)	PUNCT
ijtc-921	19	47	the	the	DET
ijtc-921	19	48	table	table	NOUN
ijtc-921	19	49	presented	present	VERB
ijtc-921	19	50	that	that	SCONJ
ijtc-921	19	51	it	it	PRON
ijtc-921	19	52	is	be	AUX
ijtc-921	19	53	evident	evident	ADJ
ijtc-921	19	54	that	that	SCONJ
ijtc-921	19	55	the	the	DET
ijtc-921	19	56	actual	actual	ADJ
ijtc-921	19	57	tax	tax	NOUN
ijtc-921	19	58	revenue	revenue	NOUN
ijtc-921	19	59	collection	collection	NOUN
ijtc-921	19	60	has	have	AUX
ijtc-921	19	61	consistently	consistently	ADV
ijtc-921	19	62	fallen	fall	VERB
ijtc-921	19	63	short	short	ADV
ijtc-921	19	64	of	of	ADP
ijtc-921	19	65	the	the	DET
ijtc-921	19	66	established	establish	VERB
ijtc-921	19	67	targets	target	NOUN
ijtc-921	19	68	,	,	PUNCT
ijtc-921	19	69	despite	despite	SCONJ
ijtc-921	19	70	witnessing	witness	VERB
ijtc-921	19	71	incremental	incremental	ADJ
ijtc-921	19	72	percentage	percentage	NOUN
ijtc-921	19	73	increases	increase	NOUN
ijtc-921	19	74	.	.	PUNCT
ijtc-921	20	1	tax	tax	NOUN
ijtc-921	20	2	revenues	revenue	NOUN
ijtc-921	20	3	in	in	ADP
ijtc-921	20	4	2018	2018	NUM
ijtc-921	20	5	-	-	SYM
ijtc-921	20	6	2022	2022	NUM
ijtc-921	20	7	experienced	experience	VERB
ijtc-921	20	8	fluctuations	fluctuation	NOUN
ijtc-921	20	9	yearly	yearly	ADV
ijtc-921	20	10	,	,	PUNCT
ijtc-921	20	11	where	where	SCONJ
ijtc-921	20	12	the	the	DET
ijtc-921	20	13	realized	realize	VERB
ijtc-921	20	14	value	value	NOUN
ijtc-921	20	15	of	of	ADP
ijtc-921	20	16	tax	tax	NOUN
ijtc-921	20	17	revenues	revenue	NOUN
ijtc-921	20	18	in	in	ADP
ijtc-921	20	19	2020	2020	NUM
ijtc-921	20	20	was	be	AUX
ijtc-921	20	21	the	the	DET
ijtc-921	20	22	lowest	low	ADJ
ijtc-921	20	23	compared	compare	VERB
ijtc-921	20	24	to	to	ADP
ijtc-921	20	25	the	the	DET
ijtc-921	20	26	previous	previous	ADJ
ijtc-921	20	27	year	year	NOUN
ijtc-921	20	28	.	.	PUNCT
ijtc-921	21	1	therefore	therefore	ADV
ijtc-921	21	2	,	,	PUNCT
ijtc-921	21	3	the	the	DET
ijtc-921	21	4	government	government	NOUN
ijtc-921	21	5	must	must	AUX
ijtc-921	21	6	optimize	optimize	VERB
ijtc-921	21	7	tax	tax	NOUN
ijtc-921	21	8	revenue	revenue	NOUN
ijtc-921	21	9	to	to	PART
ijtc-921	21	10	be	be	AUX
ijtc-921	21	11	stable	stable	ADJ
ijtc-921	21	12	and	and	CCONJ
ijtc-921	21	13	increase	increase	VERB
ijtc-921	21	14	yearly	yearly	ADV
ijtc-921	21	15	.	.	PUNCT
ijtc-921	22	1	one	one	NUM
ijtc-921	22	2	key	key	ADJ
ijtc-921	22	3	strategic	strategic	ADJ
ijtc-921	22	4	measure	measure	NOUN
ijtc-921	22	5	to	to	PART
ijtc-921	22	6	reach	reach	VERB
ijtc-921	22	7	the	the	DET
ijtc-921	22	8	tax	tax	NOUN
ijtc-921	22	9	revenue	revenue	NOUN
ijtc-921	22	10	goal	goal	NOUN
ijtc-921	22	11	can	can	AUX
ijtc-921	22	12	be	be	AUX
ijtc-921	22	13	seen	see	VERB
ijtc-921	22	14	in	in	ADP
ijtc-921	22	15	the	the	DET
ijtc-921	22	16	high	high	ADJ
ijtc-921	22	17	level	level	NOUN
ijtc-921	22	18	of	of	ADP
ijtc-921	22	19	taxpayer	taxpayer	NOUN
ijtc-921	22	20	compliance	compliance	NOUN
ijtc-921	22	21	.	.	PUNCT
ijtc-921	23	1	derived	derive	VERB
ijtc-921	23	2	from	from	ADP
ijtc-921	23	3	information	information	NOUN
ijtc-921	23	4	provided	provide	VERB
ijtc-921	23	5	by	by	ADP
ijtc-921	23	6	the	the	DET
ijtc-921	23	7	directorate	directorate	ADJ
ijtc-921	23	8	general	general	NOUN
ijtc-921	23	9	of	of	ADP
ijtc-921	23	10	taxes	taxis	NOUN
ijtc-921	23	11	(	(	PUNCT
ijtc-921	23	12	djp	djp	PROPN
ijtc-921	23	13	)	)	PUNCT
ijtc-921	23	14	,	,	PUNCT
ijtc-921	23	15	the	the	DET
ijtc-921	23	16	formal	formal	ADJ
ijtc-921	23	17	taxpayer	taxpayer	NOUN
ijtc-921	23	18	compliance	compliance	NOUN
ijtc-921	23	19	ratio	ratio	NOUN
ijtc-921	23	20	in	in	ADP
ijtc-921	23	21	2018	2018	NUM
ijtc-921	23	22	was	be	AUX
ijtc-921	23	23	71.10	71.10	NUM
ijtc-921	23	24	%	%	NOUN
ijtc-921	23	25	,	,	PUNCT
ijtc-921	23	26	while	while	SCONJ
ijtc-921	23	27	in	in	ADP
ijtc-921	23	28	2019	2019	NUM
ijtc-921	23	29	,	,	PUNCT
ijtc-921	23	30	it	it	PRON
ijtc-921	23	31	was	be	AUX
ijtc-921	23	32	recorded	record	VERB
ijtc-921	23	33	at	at	ADP
ijtc-921	23	34	73.06	73.06	NUM
ijtc-921	23	35	%	%	NOUN
ijtc-921	23	36	,	,	PUNCT
ijtc-921	23	37	and	and	CCONJ
ijtc-921	23	38	in	in	ADP
ijtc-921	23	39	2020	2020	NUM
ijtc-921	23	40	,	,	PUNCT
ijtc-921	23	41	the	the	DET
ijtc-921	23	42	standard	standard	ADJ
ijtc-921	23	43	taxpayer	taxpayer	NOUN
ijtc-921	23	44	compliance	compliance	NOUN
ijtc-921	23	45	ratio	ratio	NOUN
ijtc-921	23	46	reached	reach	VERB
ijtc-921	23	47	77.63	77.63	NUM
ijtc-921	23	48	%	%	NOUN
ijtc-921	23	49	.	.	PUNCT
ijtc-921	24	1	moreover	moreover	ADV
ijtc-921	24	2	2021	2021	NUM
ijtc-921	24	3	,	,	PUNCT
ijtc-921	24	4	formal	formal	ADJ
ijtc-921	24	5	taxpayers	taxpayer	NOUN
ijtc-921	24	6	increased	increase	VERB
ijtc-921	24	7	from	from	ADP
ijtc-921	24	8	the	the	DET
ijtc-921	24	9	previous	previous	ADJ
ijtc-921	24	10	year	year	NOUN
ijtc-921	24	11	to	to	ADP
ijtc-921	24	12	84	84	NUM
ijtc-921	24	13	%	%	NOUN
ijtc-921	24	14	;	;	PUNCT
ijtc-921	24	15	in	in	ADP
ijtc-921	24	16	2022	2022	NUM
ijtc-921	24	17	,	,	PUNCT
ijtc-921	24	18	the	the	DET
ijtc-921	24	19	standard	standard	ADJ
ijtc-921	24	20	compliance	compliance	NOUN
ijtc-921	24	21	level	level	NOUN
ijtc-921	24	22	decreased	decrease	VERB
ijtc-921	24	23	from	from	ADP
ijtc-921	24	24	83.2	83.2	NUM
ijtc-921	24	25	%	%	NOUN
ijtc-921	24	26	.	.	PUNCT
ijtc-921	25	1	the	the	DET
ijtc-921	25	2	government	government	NOUN
ijtc-921	25	3	strives	strive	VERB
ijtc-921	25	4	for	for	ADP
ijtc-921	25	5	a	a	DET
ijtc-921	25	6	taxpayer	taxpayer	NOUN
ijtc-921	25	7	compliance	compliance	NOUN
ijtc-921	25	8	(	(	PUNCT
ijtc-921	25	9	wp	wp	X
ijtc-921	25	10	)	)	PUNCT
ijtc-921	25	11	ratio	ratio	NOUN
ijtc-921	25	12	following	follow	VERB
ijtc-921	25	13	organization	organization	NOUN
ijtc-921	25	14	for	for	ADP
ijtc-921	25	15	economic	economic	ADJ
ijtc-921	25	16	cooperation	cooperation	NOUN
ijtc-921	25	17	and	and	CCONJ
ijtc-921	25	18	development	development	NOUN
ijtc-921	25	19	(	(	PUNCT
ijtc-921	25	20	oecd	oecd	PROPN
ijtc-921	25	21	)	)	PUNCT
ijtc-921	25	22	standards	standard	NOUN
ijtc-921	25	23	,	,	PUNCT
ijtc-921	25	24	reaching	reach	VERB
ijtc-921	25	25	85	85	NUM
ijtc-921	25	26	percent	percent	NOUN
ijtc-921	25	27	.	.	PUNCT
ijtc-921	26	1	this	this	DET
ijtc-921	26	2	percentage	percentage	NOUN
ijtc-921	26	3	suggests	suggest	VERB
ijtc-921	26	4	that	that	SCONJ
ijtc-921	26	5	individuals	individual	NOUN
ijtc-921	26	6	still	still	ADV
ijtc-921	26	7	have	have	AUX
ijtc-921	26	8	n't	not	PART
ijtc-921	26	9	disclosed	disclose	VERB
ijtc-921	26	10	their	their	PRON
ijtc-921	26	11	yearly	yearly	ADJ
ijtc-921	26	12	responsibilities	responsibility	NOUN
ijtc-921	26	13	as	as	ADP
ijtc-921	26	14	taxpayers	taxpayer	NOUN
ijtc-921	26	15	(	(	PUNCT
ijtc-921	26	16	nugroho	nugroho	NOUN
ijtc-921	26	17	,	,	PUNCT
ijtc-921	26	18	et	et	PROPN
ijtc-921	26	19	al	al	PROPN
ijtc-921	26	20	.	.	PROPN
ijtc-921	26	21	,	,	PUNCT
ijtc-921	26	22	2022	2022	NUM
ijtc-921	26	23	)	)	PUNCT
ijtc-921	26	24	.	.	PUNCT
ijtc-921	27	1	a	a	DET
ijtc-921	27	2	state	state	NOUN
ijtc-921	27	3	's	's	PART
ijtc-921	27	4	revenue	revenue	NOUN
ijtc-921	27	5	is	be	AUX
ijtc-921	27	6	closely	closely	ADV
ijtc-921	27	7	related	relate	VERB
ijtc-921	27	8	to	to	ADP
ijtc-921	27	9	taxpayer	taxpayer	NOUN
ijtc-921	27	10	compliance	compliance	NOUN
ijtc-921	27	11	,	,	PUNCT
ijtc-921	27	12	if	if	SCONJ
ijtc-921	27	13	taxpayer	taxpayer	NOUN
ijtc-921	27	14	compliance	compliance	NOUN
ijtc-921	27	15	increases	increase	VERB
ijtc-921	27	16	then	then	ADV
ijtc-921	27	17	state	state	NOUN
ijtc-921	27	18	revenue	revenue	NOUN
ijtc-921	27	19	will	will	AUX
ijtc-921	27	20	increase	increase	VERB
ijtc-921	27	21	(	(	PUNCT
ijtc-921	27	22	beer	beer	NOUN
ijtc-921	27	23	et	et	NOUN
ijtc-921	27	24	al	al	PROPN
ijtc-921	27	25	.	.	PROPN
ijtc-921	27	26	,	,	PUNCT
ijtc-921	27	27	2020	2020	NUM
ijtc-921	27	28	)	)	PUNCT
ijtc-921	27	29	.	.	PUNCT
ijtc-921	28	1	if	if	SCONJ
ijtc-921	28	2	we	we	PRON
ijtc-921	28	3	look	look	VERB
ijtc-921	28	4	at	at	ADP
ijtc-921	28	5	that	that	DET
ijtc-921	28	6	data	datum	NOUN
ijtc-921	28	7	,	,	PUNCT
ijtc-921	28	8	the	the	DET
ijtc-921	28	9	taxpayer	taxpayer	NOUN
ijtc-921	28	10	compliance	compliance	NOUN
ijtc-921	28	11	ratio	ratio	NOUN
ijtc-921	28	12	has	have	VERB
ijtc-921	28	13	yet	yet	ADV
ijtc-921	28	14	to	to	PART
ijtc-921	28	15	reach	reach	VERB
ijtc-921	28	16	its	its	PRON
ijtc-921	28	17	target	target	NOUN
ijtc-921	28	18	and	and	CCONJ
ijtc-921	28	19	is	be	AUX
ijtc-921	28	20	still	still	ADV
ijtc-921	28	21	unstable	unstable	ADJ
ijtc-921	28	22	yearly	yearly	ADV
ijtc-921	28	23	.	.	PUNCT
ijtc-921	29	1	the	the	DET
ijtc-921	29	2	company	company	NOUN
ijtc-921	29	3	's	's	PART
ijtc-921	29	4	financial	financial	ADJ
ijtc-921	29	5	performance	performance	NOUN
ijtc-921	29	6	,	,	PUNCT
ijtc-921	29	7	as	as	SCONJ
ijtc-921	29	8	indicated	indicate	VERB
ijtc-921	29	9	by	by	ADP
ijtc-921	29	10	profitability	profitability	NOUN
ijtc-921	29	11	,	,	PUNCT
ijtc-921	29	12	indicates	indicate	VERB
ijtc-921	29	13	its	its	PRON
ijtc-921	29	14	capacity	capacity	NOUN
ijtc-921	29	15	for	for	ADP
ijtc-921	29	16	profit	profit	NOUN
ijtc-921	29	17	generation	generation	NOUN
ijtc-921	29	18	through	through	ADP
ijtc-921	29	19	the	the	DET
ijtc-921	29	20	management	management	NOUN
ijtc-921	29	21	of	of	ADP
ijtc-921	29	22	assets	asset	NOUN
ijtc-921	29	23	,	,	PUNCT
ijtc-921	29	24	identified	identify	VERB
ijtc-921	29	25	as	as	ADP
ijtc-921	29	26	roa	roa	PROPN
ijtc-921	29	27	,	,	PUNCT
ijtc-921	29	28	according	accord	VERB
ijtc-921	29	29	to	to	ADP
ijtc-921	29	30	dewinta	dewinta	PROPN
ijtc-921	29	31	&	&	CCONJ
ijtc-921	29	32	setiawan	setiawan	PROPN
ijtc-921	29	33	(	(	PUNCT
ijtc-921	29	34	2016	2016	NUM
ijtc-921	29	35	)	)	PUNCT
ijtc-921	29	36	,	,	PUNCT
ijtc-921	29	37	an	an	DET
ijtc-921	29	38	increase	increase	NOUN
ijtc-921	29	39	in	in	ADP
ijtc-921	29	40	roa	roa	PROPN
ijtc-921	29	41	corresponds	correspond	NOUN
ijtc-921	29	42	to	to	ADP
ijtc-921	29	43	higher	high	ADJ
ijtc-921	29	44	company	company	NOUN
ijtc-921	29	45	profits	profit	NOUN
ijtc-921	29	46	,	,	PUNCT
ijtc-921	29	47	while	while	SCONJ
ijtc-921	29	48	a	a	DET
ijtc-921	29	49	decrease	decrease	NOUN
ijtc-921	29	50	in	in	ADP
ijtc-921	29	51	roa	roa	PROPN
ijtc-921	29	52	indicates	indicate	VERB
ijtc-921	29	53	lower	low	ADJ
ijtc-921	29	54	profits	profit	NOUN
ijtc-921	29	55	.	.	PUNCT
ijtc-921	30	1	consequently	consequently	ADV
ijtc-921	30	2	,	,	PUNCT
ijtc-921	30	3	a	a	DET
ijtc-921	30	4	higher	high	ADJ
ijtc-921	30	5	roa	roa	NOUN
ijtc-921	30	6	level	level	NOUN
ijtc-921	30	7	results	result	NOUN
ijtc-921	30	8	in	in	ADP
ijtc-921	30	9	increased	increase	VERB
ijtc-921	30	10	corporate	corporate	ADJ
ijtc-921	30	11	profits	profit	NOUN
ijtc-921	30	12	,	,	PUNCT
ijtc-921	30	13	leading	lead	VERB
ijtc-921	30	14	to	to	ADP
ijtc-921	30	15	higher	high	ADJ
ijtc-921	30	16	tax	tax	NOUN
ijtc-921	30	17	liabilities	liability	NOUN
ijtc-921	30	18	.	.	PUNCT
ijtc-921	31	1	in	in	ADP
ijtc-921	31	2	response	response	NOUN
ijtc-921	31	3	,	,	PUNCT
ijtc-921	31	4	the	the	DET
ijtc-921	31	5	company	company	NOUN
ijtc-921	31	6	may	may	AUX
ijtc-921	31	7	adopt	adopt	VERB
ijtc-921	31	8	tax	tax	NOUN
ijtc-921	31	9	avoidance	avoidance	NOUN
ijtc-921	31	10	measures	measure	NOUN
ijtc-921	31	11	.	.	PUNCT
ijtc-921	32	1	if	if	SCONJ
ijtc-921	32	2	taxpayers	taxpayer	NOUN
ijtc-921	32	3	do	do	AUX
ijtc-921	32	4	not	not	PART
ijtc-921	32	5	comply	comply	VERB
ijtc-921	32	6	with	with	ADP
ijtc-921	32	7	tax	tax	NOUN
ijtc-921	32	8	regulations	regulation	NOUN
ijtc-921	32	9	,	,	PUNCT
ijtc-921	32	10	this	this	PRON
ijtc-921	32	11	will	will	AUX
ijtc-921	32	12	indirectly	indirectly	ADV
ijtc-921	32	13	increase	increase	VERB
ijtc-921	32	14	tax	tax	NOUN
ijtc-921	32	15	avoidance	avoidance	NOUN
ijtc-921	32	16	efforts	effort	NOUN
ijtc-921	32	17	(	(	PUNCT
ijtc-921	32	18	prastiyanti	prastiyanti	X
ijtc-921	32	19	&	&	CCONJ
ijtc-921	32	20	mahardhika	mahardhika	PROPN
ijtc-921	32	21	,	,	PUNCT
ijtc-921	32	22	2022	2022	NUM
ijtc-921	32	23	)	)	PUNCT
ijtc-921	32	24	.	.	PUNCT
ijtc-921	33	1	divergent	divergent	ADJ
ijtc-921	33	2	interests	interest	NOUN
ijtc-921	33	3	exist	exist	VERB
ijtc-921	33	4	between	between	ADP
ijtc-921	33	5	the	the	DET
ijtc-921	33	6	government	government	NOUN
ijtc-921	33	7	in	in	ADP
ijtc-921	33	8	its	its	PRON
ijtc-921	33	9	role	role	NOUN
ijtc-921	33	10	as	as	SCONJ
ijtc-921	33	11	tax	tax	NOUN
ijtc-921	33	12	authorities	authority	NOUN
ijtc-921	33	13	and	and	CCONJ
ijtc-921	33	14	companies	company	NOUN
ijtc-921	33	15	acting	act	VERB
ijtc-921	33	16	as	as	ADP
ijtc-921	33	17	taxpayers	taxpayer	NOUN
ijtc-921	33	18	.	.	PUNCT
ijtc-921	34	1	for	for	ADP
ijtc-921	34	2	the	the	DET
ijtc-921	34	3	government	government	NOUN
ijtc-921	34	4	,	,	PUNCT
ijtc-921	34	5	taxes	taxis	NOUN
ijtc-921	34	6	serve	serve	VERB
ijtc-921	34	7	as	as	ADP
ijtc-921	34	8	a	a	DET
ijtc-921	34	9	potential	potential	ADJ
ijtc-921	34	10	income	income	NOUN
ijtc-921	34	11	stream	stream	NOUN
ijtc-921	34	12	for	for	ADP
ijtc-921	34	13	funding	fund	VERB
ijtc-921	34	14	governmental	governmental	ADJ
ijtc-921	34	15	administration	administration	NOUN
ijtc-921	34	16	.	.	PUNCT
ijtc-921	35	1	conversely	conversely	ADV
ijtc-921	35	2	,	,	PUNCT
ijtc-921	35	3	tax	tax	NOUN
ijtc-921	35	4	is	be	AUX
ijtc-921	35	5	a	a	DET
ijtc-921	35	6	burden	burden	NOUN
ijtc-921	35	7	for	for	ADP
ijtc-921	35	8	companies	company	NOUN
ijtc-921	35	9	because	because	SCONJ
ijtc-921	35	10	of	of	ADP
ijtc-921	35	11	the	the	DET
ijtc-921	35	12	potential	potential	NOUN
ijtc-921	35	13	to	to	PART
ijtc-921	35	14	diminish	diminish	VERB
ijtc-921	35	15	earnings	earning	NOUN
ijtc-921	35	16	.	.	PUNCT
ijtc-921	36	1	profitability	profitability	NOUN
ijtc-921	36	2	can	can	AUX
ijtc-921	36	3	be	be	AUX
ijtc-921	36	4	assumed	assume	VERB
ijtc-921	36	5	that	that	SCONJ
ijtc-921	36	6	all	all	DET
ijtc-921	36	7	sample	sample	NOUN
ijtc-921	36	8	companies	company	NOUN
ijtc-921	36	9	carry	carry	VERB
ijtc-921	36	10	out	out	ADP
ijtc-921	36	11	tax	tax	NOUN
ijtc-921	36	12	management	management	NOUN
ijtc-921	36	13	which	which	PRON
ijtc-921	36	14	aims	aim	VERB
ijtc-921	36	15	to	to	PART
ijtc-921	36	16	reduce	reduce	VERB
ijtc-921	36	17	the	the	DET
ijtc-921	36	18	tax	tax	NOUN
ijtc-921	36	19	burden	burden	NOUN
ijtc-921	36	20	,	,	PUNCT
ijtc-921	36	21	by	by	ADP
ijtc-921	36	22	transferring	transfer	VERB
ijtc-921	36	23	pricing	pricing	NOUN
ijtc-921	36	24	to	to	ADP
ijtc-921	36	25	companies	company	NOUN
ijtc-921	36	26	that	that	PRON
ijtc-921	36	27	have	have	VERB
ijtc-921	36	28	special	special	ADJ
ijtc-921	36	29	relationships	relationship	NOUN
ijtc-921	36	30	or	or	CCONJ
ijtc-921	36	31	with	with	ADP
ijtc-921	36	32	subsidiaries	subsidiary	NOUN
ijtc-921	36	33	so	so	SCONJ
ijtc-921	36	34	that	that	SCONJ
ijtc-921	36	35	company	company	NOUN
ijtc-921	36	36	profits	profit	NOUN
ijtc-921	36	37	can	can	AUX
ijtc-921	36	38	be	be	AUX
ijtc-921	36	39	minimized	minimize	VERB
ijtc-921	36	40	(	(	PUNCT
ijtc-921	36	41	moeljono	moeljono	NOUN
ijtc-921	36	42	,	,	PUNCT
ijtc-921	36	43	2020	2020	NUM
ijtc-921	36	44	)	)	PUNCT
ijtc-921	36	45	and	and	CCONJ
ijtc-921	36	46	then	then	ADV
ijtc-921	36	47	some	some	DET
ijtc-921	36	48	companies	company	NOUN
ijtc-921	36	49	maintain	maintain	VERB
ijtc-921	36	50	their	their	PRON
ijtc-921	36	51	profit	profit	NOUN
ijtc-921	36	52	value	value	NOUN
ijtc-921	36	53	through	through	ADP
ijtc-921	36	54	tax	tax	NOUN
ijtc-921	36	55	avoidance	avoidance	NOUN
ijtc-921	36	56	(	(	PUNCT
ijtc-921	36	57	khoirunissa	khoirunissa	NOUN
ijtc-921	36	58	&	&	CCONJ
ijtc-921	36	59	ratnawati	ratnawati	PROPN
ijtc-921	36	60	,	,	PUNCT
ijtc-921	36	61	2021	2021	NUM
ijtc-921	36	62	)	)	PUNCT
ijtc-921	36	63	.	.	PUNCT
ijtc-921	37	1	companies	company	NOUN
ijtc-921	37	2	aspire	aspire	VERB
ijtc-921	37	3	to	to	PART
ijtc-921	37	4	achieve	achieve	VERB
ijtc-921	37	5	elevated	elevated	ADJ
ijtc-921	37	6	earnings	earning	NOUN
ijtc-921	37	7	in	in	ADP
ijtc-921	37	8	each	each	DET
ijtc-921	37	9	period	period	NOUN
ijtc-921	37	10	;	;	PUNCT
ijtc-921	37	11	however	however	ADV
ijtc-921	37	12	,	,	PUNCT
ijtc-921	37	13	the	the	PRON
ijtc-921	37	14	greater	great	ADJ
ijtc-921	37	15	the	the	DET
ijtc-921	37	16	profit	profit	NOUN
ijtc-921	37	17	,	,	PUNCT
ijtc-921	37	18	the	the	DET
ijtc-921	37	19	increased	increase	VERB
ijtc-921	37	20	tax	tax	NOUN
ijtc-921	37	21	liability	liability	NOUN
ijtc-921	37	22	.	.	PUNCT
ijtc-921	38	1	thus	thus	ADV
ijtc-921	38	2	,	,	PUNCT
ijtc-921	38	3	it	it	PRON
ijtc-921	38	4	is	be	AUX
ijtc-921	38	5	to	to	PART
ijtc-921	38	6	enable	enable	VERB
ijtc-921	38	7	companies	company	NOUN
ijtc-921	38	8	to	to	PART
ijtc-921	38	9	avoid	avoid	VERB
ijtc-921	38	10	taxes	taxis	NOUN
ijtc-921	38	11	.	.	PUNCT
ijtc-921	39	1	tax	tax	NOUN
ijtc-921	39	2	avoidance	avoidance	NOUN
ijtc-921	39	3	involves	involve	VERB
ijtc-921	39	4	strategically	strategically	ADV
ijtc-921	39	5	lessening	lessen	VERB
ijtc-921	39	6	the	the	DET
ijtc-921	39	7	tax	tax	NOUN
ijtc-921	39	8	burden	burden	NOUN
ijtc-921	39	9	through	through	ADP
ijtc-921	39	10	methods	method	NOUN
ijtc-921	39	11	that	that	PRON
ijtc-921	39	12	align	align	VERB
ijtc-921	39	13	with	with	ADP
ijtc-921	39	14	tax	tax	NOUN
ijtc-921	39	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	39	16	the	the	DET
ijtc-921	39	17	influence	influence	NOUN
ijtc-921	39	18	of	of	ADP
ijtc-921	39	19	profitability	profitability	NOUN
ijtc-921	39	20	and	and	CCONJ
ijtc-921	39	21	company	company	NOUN
ijtc-921	39	22	size	size	NOUN
ijtc-921	39	23	on	on	ADP
ijtc-921	39	24	tax	tax	NOUN
ijtc-921	39	25	avoidance	avoidance	NOUN
ijtc-921	39	26	(	(	PUNCT
ijtc-921	39	27	a	a	DET
ijtc-921	39	28	case	case	NOUN
ijtc-921	39	29	study	study	NOUN
ijtc-921	39	30	of	of	ADP
ijtc-921	39	31	mining	mining	NOUN
ijtc-921	39	32	companies	company	NOUN
ijtc-921	39	33	listed	list	VERB
ijtc-921	39	34	on	on	ADP
ijtc-921	39	35	the	the	DET
ijtc-921	39	36	indonesia	indonesia	PROPN
ijtc-921	39	37	stock	stock	PROPN
ijtc-921	39	38	exchange	exchange	PROPN
ijtc-921	39	39	in	in	ADP
ijtc-921	39	40	2018	2018	NUM
ijtc-921	39	41	-	-	SYM
ijtc-921	39	42	2022	2022	NUM
ijtc-921	39	43	)	)	PUNCT
ijtc-921	39	44	raga	raga	NOUN
ijtc-921	39	45	,	,	PUNCT
ijtc-921	39	46	andayani	andayani	ADJ
ijtc-921	39	47	,	,	PUNCT
ijtc-921	39	48	pertiwi	pertiwi	PROPN
ijtc-921	39	49	,	,	PUNCT
ijtc-921	39	50	julaeha	julaeha	PROPN
ijtc-921	39	51	,	,	PUNCT
ijtc-921	39	52	and	and	CCONJ
ijtc-921	39	53	harjo	harjo	VERB
ijtc-921	39	54	880	880	NUM
ijtc-921	39	55	|	|	NOUN
ijtc-921	39	56	ilomata	ilomata	PROPN
ijtc-921	39	57	international	international	ADJ
ijtc-921	39	58	journal	journal	NOUN
ijtc-921	39	59	of	of	ADP
ijtc-921	39	60	tax	tax	PROPN
ijtc-921	39	61	&	&	CCONJ
ijtc-921	39	62	accounting	account	VERB
ijtc-921	39	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	39	64	regulations	regulation	NOUN
ijtc-921	39	65	.	.	PUNCT
ijtc-921	40	1	when	when	SCONJ
ijtc-921	40	2	it	it	PRON
ijtc-921	40	3	adheres	adhere	VERB
ijtc-921	40	4	to	to	ADP
ijtc-921	40	5	existing	exist	VERB
ijtc-921	40	6	loopholes	loophole	NOUN
ijtc-921	40	7	in	in	ADP
ijtc-921	40	8	tax	tax	NOUN
ijtc-921	40	9	provisions	provision	NOUN
ijtc-921	40	10	,	,	PUNCT
ijtc-921	40	11	it	it	PRON
ijtc-921	40	12	is	be	AUX
ijtc-921	40	13	considered	consider	VERB
ijtc-921	40	14	legal	legal	ADJ
ijtc-921	40	15	tax	tax	NOUN
ijtc-921	40	16	avoidance	avoidance	NOUN
ijtc-921	40	17	.	.	PUNCT
ijtc-921	41	1	tax	tax	NOUN
ijtc-921	41	2	avoidance	avoidance	NOUN
ijtc-921	41	3	practices	practice	NOUN
ijtc-921	41	4	have	have	AUX
ijtc-921	41	5	been	be	AUX
ijtc-921	41	6	observed	observe	VERB
ijtc-921	41	7	within	within	ADP
ijtc-921	41	8	the	the	DET
ijtc-921	41	9	coal	coal	NOUN
ijtc-921	41	10	mining	mining	NOUN
ijtc-921	41	11	sector	sector	NOUN
ijtc-921	41	12	,	,	PUNCT
ijtc-921	41	13	particularly	particularly	ADV
ijtc-921	41	14	involving	involve	VERB
ijtc-921	41	15	companies	company	NOUN
ijtc-921	41	16	affiliated	affiliate	VERB
ijtc-921	41	17	with	with	ADP
ijtc-921	41	18	the	the	DET
ijtc-921	41	19	bakrie	bakrie	PROPN
ijtc-921	41	20	group	group	NOUN
ijtc-921	41	21	.	.	PUNCT
ijtc-921	42	1	these	these	DET
ijtc-921	42	2	three	three	NUM
ijtc-921	42	3	companies	company	NOUN
ijtc-921	42	4	have	have	AUX
ijtc-921	42	5	been	be	AUX
ijtc-921	42	6	implicated	implicate	VERB
ijtc-921	42	7	in	in	ADP
ijtc-921	42	8	tax	tax	NOUN
ijtc-921	42	9	avoidance	avoidance	NOUN
ijtc-921	42	10	activities	activity	NOUN
ijtc-921	42	11	totaling	total	VERB
ijtc-921	42	12	idr	idr	PROPN
ijtc-921	42	13	2.176	2.176	NUM
ijtc-921	42	14	trillion	trillion	NUM
ijtc-921	42	15	.	.	PUNCT
ijtc-921	43	1	additionally	additionally	ADV
ijtc-921	43	2	,	,	PUNCT
ijtc-921	43	3	there	there	PRON
ijtc-921	43	4	is	be	VERB
ijtc-921	43	5	documented	document	VERB
ijtc-921	43	6	evidence	evidence	NOUN
ijtc-921	43	7	of	of	ADP
ijtc-921	43	8	tax	tax	NOUN
ijtc-921	43	9	avoidance	avoidance	NOUN
ijtc-921	43	10	in	in	ADP
ijtc-921	43	11	a	a	DET
ijtc-921	43	12	report	report	NOUN
ijtc-921	43	13	issued	issue	VERB
ijtc-921	43	14	by	by	ADP
ijtc-921	43	15	global	global	ADJ
ijtc-921	43	16	witness	witness	NOUN
ijtc-921	43	17	,	,	PUNCT
ijtc-921	43	18	which	which	PRON
ijtc-921	43	19	highlights	highlight	VERB
ijtc-921	43	20	the	the	DET
ijtc-921	43	21	involvement	involvement	NOUN
ijtc-921	43	22	of	of	ADP
ijtc-921	43	23	a	a	DET
ijtc-921	43	24	major	major	ADJ
ijtc-921	43	25	mining	mining	NOUN
ijtc-921	43	26	corporation	corporation	NOUN
ijtc-921	43	27	in	in	ADP
ijtc-921	43	28	indonesia	indonesia	PROPN
ijtc-921	43	29	,	,	PUNCT
ijtc-921	43	30	pt	pt	PROPN
ijtc-921	43	31	adaro	adaro	NOUN
ijtc-921	43	32	energy	energy	NOUN
ijtc-921	43	33	tbk	tbk	NOUN
ijtc-921	43	34	.	.	PUNCT
ijtc-921	44	1	the	the	DET
ijtc-921	44	2	report	report	NOUN
ijtc-921	44	3	suggests	suggest	VERB
ijtc-921	44	4	that	that	SCONJ
ijtc-921	44	5	pt	pt	PROPN
ijtc-921	44	6	adaro	adaro	NOUN
ijtc-921	44	7	energy	energy	NOUN
ijtc-921	44	8	tbk	tbk	PROPN
ijtc-921	44	9	engaged	engage	VERB
ijtc-921	44	10	in	in	ADP
ijtc-921	44	11	tax	tax	NOUN
ijtc-921	44	12	avoidance	avoidance	NOUN
ijtc-921	44	13	through	through	ADP
ijtc-921	44	14	transfer	transfer	NOUN
ijtc-921	44	15	pricing	pricing	NOUN
ijtc-921	44	16	tactics	tactic	NOUN
ijtc-921	44	17	involving	involve	VERB
ijtc-921	44	18	its	its	PRON
ijtc-921	44	19	subsidiary	subsidiary	NOUN
ijtc-921	44	20	in	in	ADP
ijtc-921	44	21	singapore	singapore	PROPN
ijtc-921	44	22	,	,	PUNCT
ijtc-921	44	23	known	know	VERB
ijtc-921	44	24	as	as	ADP
ijtc-921	44	25	coaltrade	coaltrade	NOUN
ijtc-921	44	26	service	service	PROPN
ijtc-921	44	27	international	international	PROPN
ijtc-921	44	28	.	.	PUNCT
ijtc-921	45	1	these	these	DET
ijtc-921	45	2	tax	tax	NOUN
ijtc-921	45	3	avoidance	avoidance	NOUN
ijtc-921	45	4	efforts	effort	NOUN
ijtc-921	45	5	by	by	ADP
ijtc-921	45	6	adaro	adaro	NOUN
ijtc-921	45	7	are	be	AUX
ijtc-921	45	8	reported	report	VERB
ijtc-921	45	9	to	to	PART
ijtc-921	45	10	have	have	AUX
ijtc-921	45	11	occurred	occur	VERB
ijtc-921	45	12	between	between	ADP
ijtc-921	45	13	2009	2009	NUM
ijtc-921	45	14	and	and	CCONJ
ijtc-921	45	15	2017	2017	NUM
ijtc-921	45	16	.	.	PUNCT
ijtc-921	46	1	during	during	ADP
ijtc-921	46	2	this	this	DET
ijtc-921	46	3	period	period	NOUN
ijtc-921	46	4	,	,	PUNCT
ijtc-921	46	5	adaro	adaro	NOUN
ijtc-921	46	6	only	only	ADV
ijtc-921	46	7	paid	pay	VERB
ijtc-921	46	8	taxes	taxis	NOUN
ijtc-921	46	9	amounting	amount	VERB
ijtc-921	46	10	to	to	ADP
ijtc-921	46	11	us$125	us$125	VERB
ijtc-921	46	12	million	million	NUM
ijtc-921	46	13	,	,	PUNCT
ijtc-921	46	14	equivalent	equivalent	ADJ
ijtc-921	46	15	to	to	PART
ijtc-921	46	16	idr	idr	VERB
ijtc-921	46	17	1.75	1.75	NUM
ijtc-921	46	18	trillion	trillion	NUM
ijtc-921	46	19	(	(	PUNCT
ijtc-921	46	20	calculated	calculate	VERB
ijtc-921	46	21	at	at	ADP
ijtc-921	46	22	an	an	DET
ijtc-921	46	23	exchange	exchange	NOUN
ijtc-921	46	24	rate	rate	NOUN
ijtc-921	46	25	of	of	ADP
ijtc-921	46	26	idr	idr	PROPN
ijtc-921	46	27	14,000	14,000	NUM
ijtc-921	46	28	per	per	ADP
ijtc-921	46	29	us	us	PROPN
ijtc-921	46	30	dollar	dollar	NOUN
ijtc-921	46	31	)	)	PUNCT
ijtc-921	46	32	,	,	PUNCT
ijtc-921	46	33	a	a	DET
ijtc-921	46	34	significantly	significantly	ADV
ijtc-921	46	35	lower	low	ADJ
ijtc-921	46	36	figure	figure	NOUN
ijtc-921	46	37	than	than	ADP
ijtc-921	46	38	its	its	PRON
ijtc-921	46	39	tax	tax	NOUN
ijtc-921	46	40	liability	liability	NOUN
ijtc-921	46	41	owed	owe	VERB
ijtc-921	46	42	to	to	ADP
ijtc-921	46	43	indonesia	indonesia	PROPN
ijtc-921	46	44	(	(	PUNCT
ijtc-921	46	45	sugianto	sugianto	PROPN
ijtc-921	46	46	,	,	PUNCT
ijtc-921	46	47	2019	2019	NUM
ijtc-921	46	48	)	)	PUNCT
ijtc-921	46	49	.	.	PUNCT
ijtc-921	47	1	the	the	DET
ijtc-921	47	2	mining	mining	NOUN
ijtc-921	47	3	industry	industry	NOUN
ijtc-921	47	4	has	have	AUX
ijtc-921	47	5	evolved	evolve	VERB
ijtc-921	47	6	into	into	ADP
ijtc-921	47	7	one	one	NUM
ijtc-921	47	8	of	of	ADP
ijtc-921	47	9	the	the	DET
ijtc-921	47	10	pivotal	pivotal	ADJ
ijtc-921	47	11	sectors	sector	NOUN
ijtc-921	47	12	in	in	ADP
ijtc-921	47	13	indonesia	indonesia	PROPN
ijtc-921	47	14	,	,	PUNCT
ijtc-921	47	15	playing	play	VERB
ijtc-921	47	16	a	a	DET
ijtc-921	47	17	leading	lead	VERB
ijtc-921	47	18	role	role	NOUN
ijtc-921	47	19	in	in	ADP
ijtc-921	47	20	the	the	DET
ijtc-921	47	21	state	state	NOUN
ijtc-921	47	22	's	's	PART
ijtc-921	47	23	economic	economic	ADJ
ijtc-921	47	24	landscape	landscape	NOUN
ijtc-921	47	25	.	.	PUNCT
ijtc-921	48	1	nonetheless	nonetheless	ADV
ijtc-921	48	2	,	,	PUNCT
ijtc-921	48	3	to	to	PART
ijtc-921	48	4	enhance	enhance	VERB
ijtc-921	48	5	transparency	transparency	NOUN
ijtc-921	48	6	within	within	ADP
ijtc-921	48	7	the	the	DET
ijtc-921	48	8	management	management	NOUN
ijtc-921	48	9	of	of	ADP
ijtc-921	48	10	this	this	DET
ijtc-921	48	11	sector	sector	NOUN
ijtc-921	48	12	,	,	PUNCT
ijtc-921	48	13	there	there	PRON
ijtc-921	48	14	is	be	VERB
ijtc-921	48	15	still	still	ADV
ijtc-921	48	16	a	a	DET
ijtc-921	48	17	pressing	press	VERB
ijtc-921	48	18	need	need	NOUN
ijtc-921	48	19	to	to	PART
ijtc-921	48	20	optimize	optimize	VERB
ijtc-921	48	21	state	state	NOUN
ijtc-921	48	22	revenues	revenue	NOUN
ijtc-921	48	23	.	.	PUNCT
ijtc-921	49	1	the	the	DET
ijtc-921	49	2	ministry	ministry	PROPN
ijtc-921	49	3	of	of	ADP
ijtc-921	49	4	finance	finance	PROPN
ijtc-921	49	5	has	have	AUX
ijtc-921	49	6	underscored	underscore	VERB
ijtc-921	49	7	a	a	DET
ijtc-921	49	8	notable	notable	ADJ
ijtc-921	49	9	disparity	disparity	NOUN
ijtc-921	49	10	within	within	ADP
ijtc-921	49	11	the	the	DET
ijtc-921	49	12	mineral	mineral	NOUN
ijtc-921	49	13	and	and	CCONJ
ijtc-921	49	14	coal	coal	NOUN
ijtc-921	49	15	mining	mining	NOUN
ijtc-921	49	16	sector	sector	NOUN
ijtc-921	49	17	,	,	PUNCT
ijtc-921	49	18	wherein	wherein	SCONJ
ijtc-921	49	19	there	there	PRON
ijtc-921	49	20	exists	exist	VERB
ijtc-921	49	21	a	a	DET
ijtc-921	49	22	greater	great	ADJ
ijtc-921	49	23	number	number	NOUN
ijtc-921	49	24	of	of	ADP
ijtc-921	49	25	compliant	compliant	ADJ
ijtc-921	49	26	taxpayers	taxpayer	NOUN
ijtc-921	49	27	possessing	possess	VERB
ijtc-921	49	28	licenses	license	NOUN
ijtc-921	49	29	in	in	ADP
ijtc-921	49	30	contrast	contrast	NOUN
ijtc-921	49	31	to	to	ADP
ijtc-921	49	32	those	those	PRON
ijtc-921	49	33	who	who	PRON
ijtc-921	49	34	neglect	neglect	VERB
ijtc-921	49	35	to	to	PART
ijtc-921	49	36	submit	submit	VERB
ijtc-921	49	37	their	their	PRON
ijtc-921	49	38	annual	annual	ADJ
ijtc-921	49	39	tax	tax	NOUN
ijtc-921	49	40	returns	return	NOUN
ijtc-921	49	41	.	.	PUNCT
ijtc-921	50	1	in	in	ADP
ijtc-921	50	2	2015	2015	NUM
ijtc-921	50	3	,	,	PUNCT
ijtc-921	50	4	out	out	ADP
ijtc-921	50	5	of	of	ADP
ijtc-921	50	6	8,003	8,003	NUM
ijtc-921	50	7	taxpayers	taxpayer	NOUN
ijtc-921	50	8	involved	involve	VERB
ijtc-921	50	9	in	in	ADP
ijtc-921	50	10	coal	coal	NOUN
ijtc-921	50	11	mining	mining	NOUN
ijtc-921	50	12	,	,	PUNCT
ijtc-921	50	13	4,532	4,532	NUM
ijtc-921	50	14	did	do	AUX
ijtc-921	50	15	not	not	PART
ijtc-921	50	16	file	file	VERB
ijtc-921	50	17	their	their	PRON
ijtc-921	50	18	spt	spt	NOUN
ijtc-921	50	19	.	.	PUNCT
ijtc-921	51	1	it	it	PRON
ijtc-921	51	2	's	be	AUX
ijtc-921	51	3	worth	worth	ADJ
ijtc-921	51	4	noting	note	VERB
ijtc-921	51	5	that	that	SCONJ
ijtc-921	51	6	this	this	DET
ijtc-921	51	7	data	datum	NOUN
ijtc-921	51	8	excludes	exclude	VERB
ijtc-921	51	9	smaller	small	ADJ
ijtc-921	51	10	coal	coal	NOUN
ijtc-921	51	11	entities	entity	NOUN
ijtc-921	51	12	that	that	PRON
ijtc-921	51	13	operate	operate	VERB
ijtc-921	51	14	without	without	ADP
ijtc-921	51	15	tax	tax	NOUN
ijtc-921	51	16	registration	registration	NOUN
ijtc-921	51	17	.	.	PUNCT
ijtc-921	52	1	additionally	additionally	ADV
ijtc-921	52	2	,	,	PUNCT
ijtc-921	52	3	among	among	ADP
ijtc-921	52	4	those	those	PRON
ijtc-921	52	5	who	who	PRON
ijtc-921	52	6	do	do	AUX
ijtc-921	52	7	file	file	VERB
ijtc-921	52	8	their	their	PRON
ijtc-921	52	9	tax	tax	NOUN
ijtc-921	52	10	returns	return	NOUN
ijtc-921	52	11	,	,	PUNCT
ijtc-921	52	12	there	there	PRON
ijtc-921	52	13	is	be	VERB
ijtc-921	52	14	a	a	DET
ijtc-921	52	15	potential	potential	NOUN
ijtc-921	52	16	for	for	ADP
ijtc-921	52	17	underreporting	underreporte	VERB
ijtc-921	52	18	based	base	VERB
ijtc-921	52	19	on	on	ADP
ijtc-921	52	20	the	the	DET
ijtc-921	52	21	actual	actual	ADJ
ijtc-921	52	22	situation	situation	NOUN
ijtc-921	52	23	.	.	PUNCT
ijtc-921	53	1	some	some	DET
ijtc-921	53	2	taxpayers	taxpayer	NOUN
ijtc-921	53	3	may	may	AUX
ijtc-921	53	4	accurately	accurately	ADV
ijtc-921	53	5	submit	submit	VERB
ijtc-921	53	6	their	their	PRON
ijtc-921	53	7	returns	return	NOUN
ijtc-921	53	8	but	but	CCONJ
ijtc-921	53	9	engage	engage	VERB
ijtc-921	53	10	in	in	ADP
ijtc-921	53	11	practices	practice	NOUN
ijtc-921	53	12	like	like	ADP
ijtc-921	53	13	aggressive	aggressive	ADJ
ijtc-921	53	14	tax	tax	NOUN
ijtc-921	53	15	planning	planning	NOUN
ijtc-921	53	16	,	,	PUNCT
ijtc-921	53	17	corporate	corporate	ADJ
ijtc-921	53	18	inversion	inversion	NOUN
ijtc-921	53	19	,	,	PUNCT
ijtc-921	53	20	profit	profit	NOUN
ijtc-921	53	21	shifting	shifting	NOUN
ijtc-921	53	22	,	,	PUNCT
ijtc-921	53	23	and	and	CCONJ
ijtc-921	53	24	transfer	transfer	VERB
ijtc-921	53	25	mispricing	mispricing	NOUN
ijtc-921	53	26	for	for	ADP
ijtc-921	53	27	tax	tax	NOUN
ijtc-921	53	28	avoidance	avoidance	NOUN
ijtc-921	53	29	and	and	CCONJ
ijtc-921	53	30	savings	saving	NOUN
ijtc-921	53	31	(	(	PUNCT
ijtc-921	53	32	maftuchan	maftuchan	PROPN
ijtc-921	53	33	,	,	PUNCT
ijtc-921	53	34	2019	2019	NUM
ijtc-921	53	35	)	)	PUNCT
ijtc-921	53	36	companies	company	NOUN
ijtc-921	53	37	with	with	ADP
ijtc-921	53	38	high	high	ADJ
ijtc-921	53	39	profitability	profitability	NOUN
ijtc-921	53	40	levels	level	NOUN
ijtc-921	53	41	tend	tend	VERB
ijtc-921	53	42	to	to	PART
ijtc-921	53	43	carry	carry	VERB
ijtc-921	53	44	out	out	ADP
ijtc-921	53	45	careful	careful	ADJ
ijtc-921	53	46	tax	tax	NOUN
ijtc-921	53	47	planning	planning	NOUN
ijtc-921	53	48	,	,	PUNCT
ijtc-921	53	49	leading	lead	VERB
ijtc-921	53	50	to	to	ADP
ijtc-921	53	51	ideal	ideal	ADJ
ijtc-921	53	52	tax	tax	NOUN
ijtc-921	53	53	outcomes	outcome	NOUN
ijtc-921	53	54	,	,	PUNCT
ijtc-921	53	55	and	and	CCONJ
ijtc-921	53	56	there	there	PRON
ijtc-921	53	57	will	will	AUX
ijtc-921	53	58	be	be	AUX
ijtc-921	53	59	a	a	DET
ijtc-921	53	60	decline	decline	NOUN
ijtc-921	53	61	in	in	ADP
ijtc-921	53	62	the	the	DET
ijtc-921	53	63	inclination	inclination	NOUN
ijtc-921	53	64	to	to	PART
ijtc-921	53	65	engage	engage	VERB
ijtc-921	53	66	in	in	ADP
ijtc-921	53	67	tax	tax	NOUN
ijtc-921	53	68	avoidance	avoidance	NOUN
ijtc-921	53	69	activities	activity	NOUN
ijtc-921	53	70	(	(	PUNCT
ijtc-921	53	71	olivia	olivia	PROPN
ijtc-921	53	72	&	&	CCONJ
ijtc-921	53	73	amah	amah	PROPN
ijtc-921	53	74	,	,	PUNCT
ijtc-921	53	75	2019	2019	NUM
ijtc-921	53	76	;	;	PUNCT
ijtc-921	53	77	ariska	ariska	PROPN
ijtc-921	53	78	et	et	PROPN
ijtc-921	53	79	al	al	PROPN
ijtc-921	53	80	,	,	PUNCT
ijtc-921	53	81	2020	2020	NUM
ijtc-921	53	82	;	;	PUNCT
ijtc-921	53	83	carolina	carolina	PROPN
ijtc-921	53	84	,	,	PUNCT
ijtc-921	53	85	2020	2020	NUM
ijtc-921	53	86	,	,	PUNCT
ijtc-921	53	87	dalam	dalam	PROPN
ijtc-921	53	88	&	&	CCONJ
ijtc-921	53	89	novriyanti	novriyanti	PROPN
ijtc-921	53	90	,	,	PUNCT
ijtc-921	53	91	2020	2020	NUM
ijtc-921	53	92	)	)	PUNCT
ijtc-921	53	93	,	,	PUNCT
ijtc-921	53	94	meaning	mean	VERB
ijtc-921	53	95	companies	company	NOUN
ijtc-921	53	96	that	that	PRON
ijtc-921	53	97	have	have	VERB
ijtc-921	53	98	a	a	DET
ijtc-921	53	99	high	high	ADJ
ijtc-921	53	100	return	return	NOUN
ijtc-921	53	101	on	on	ADP
ijtc-921	53	102	assets	asset	NOUN
ijtc-921	53	103	(	(	PUNCT
ijtc-921	53	104	roa	roa	NOUN
ijtc-921	53	105	)	)	PUNCT
ijtc-921	53	106	can	can	AUX
ijtc-921	53	107	pay	pay	VERB
ijtc-921	53	108	their	their	PRON
ijtc-921	53	109	tax	tax	NOUN
ijtc-921	53	110	burden	burden	NOUN
ijtc-921	53	111	and	and	CCONJ
ijtc-921	53	112	maintain	maintain	VERB
ijtc-921	53	113	a	a	DET
ijtc-921	53	114	reputation	reputation	NOUN
ijtc-921	53	115	in	in	ADP
ijtc-921	53	116	the	the	DET
ijtc-921	53	117	eyes	eye	NOUN
ijtc-921	53	118	of	of	ADP
ijtc-921	53	119	shareholders	shareholder	NOUN
ijtc-921	53	120	and	and	CCONJ
ijtc-921	53	121	the	the	DET
ijtc-921	53	122	public	public	NOUN
ijtc-921	53	123	.	.	PUNCT
ijtc-921	54	1	as	as	ADP
ijtc-921	54	2	a	a	DET
ijtc-921	54	3	result	result	NOUN
ijtc-921	54	4	,	,	PUNCT
ijtc-921	54	5	these	these	DET
ijtc-921	54	6	companies	company	NOUN
ijtc-921	54	7	are	be	AUX
ijtc-921	54	8	more	more	ADV
ijtc-921	54	9	likely	likely	ADJ
ijtc-921	54	10	to	to	PART
ijtc-921	54	11	comply	comply	VERB
ijtc-921	54	12	with	with	ADP
ijtc-921	54	13	applicable	applicable	ADJ
ijtc-921	54	14	tax	tax	NOUN
ijtc-921	54	15	regulations	regulation	NOUN
ijtc-921	54	16	,	,	PUNCT
ijtc-921	54	17	thereby	thereby	ADV
ijtc-921	54	18	reducing	reduce	VERB
ijtc-921	54	19	the	the	DET
ijtc-921	54	20	possibility	possibility	NOUN
ijtc-921	54	21	of	of	ADP
ijtc-921	54	22	corporate	corporate	ADJ
ijtc-921	54	23	tax	tax	NOUN
ijtc-921	54	24	avoidance	avoidance	NOUN
ijtc-921	54	25	.	.	PUNCT
ijtc-921	55	1	good	good	ADJ
ijtc-921	55	2	resource	resource	NOUN
ijtc-921	55	3	management	management	NOUN
ijtc-921	55	4	,	,	PUNCT
ijtc-921	55	5	tax	tax	NOUN
ijtc-921	55	6	planning	planning	NOUN
ijtc-921	55	7	can	can	AUX
ijtc-921	55	8	also	also	ADV
ijtc-921	55	9	be	be	AUX
ijtc-921	55	10	managed	manage	VERB
ijtc-921	55	11	properly	properly	ADV
ijtc-921	55	12	.	.	PUNCT
ijtc-921	56	1	so	so	ADV
ijtc-921	56	2	that	that	SCONJ
ijtc-921	56	3	the	the	DET
ijtc-921	56	4	company	company	NOUN
ijtc-921	56	5	does	do	AUX
ijtc-921	56	6	not	not	PART
ijtc-921	56	7	need	need	VERB
ijtc-921	56	8	to	to	PART
ijtc-921	56	9	do	do	VERB
ijtc-921	56	10	tax	tax	NOUN
ijtc-921	56	11	avoidance	avoidance	NOUN
ijtc-921	56	12	(	(	PUNCT
ijtc-921	56	13	sunarsih	sunarsih	PROPN
ijtc-921	56	14	et	et	PROPN
ijtc-921	56	15	al	al	PROPN
ijtc-921	56	16	,	,	PUNCT
ijtc-921	56	17	2019	2019	NUM
ijtc-921	56	18	)	)	PUNCT
ijtc-921	56	19	.	.	PUNCT
ijtc-921	57	1	in	in	ADP
ijtc-921	57	2	determining	determine	VERB
ijtc-921	57	3	the	the	DET
ijtc-921	57	4	adoption	adoption	NOUN
ijtc-921	57	5	of	of	ADP
ijtc-921	57	6	tax	tax	NOUN
ijtc-921	57	7	avoidance	avoidance	NOUN
ijtc-921	57	8	measures	measure	NOUN
ijtc-921	57	9	,	,	PUNCT
ijtc-921	57	10	a	a	DET
ijtc-921	57	11	company	company	NOUN
ijtc-921	57	12	must	must	AUX
ijtc-921	57	13	carefully	carefully	ADV
ijtc-921	57	14	evaluate	evaluate	VERB
ijtc-921	57	15	various	various	ADJ
ijtc-921	57	16	factors	factor	NOUN
ijtc-921	57	17	pertaining	pertain	VERB
ijtc-921	57	18	to	to	ADP
ijtc-921	57	19	the	the	DET
ijtc-921	57	20	advantages	advantage	NOUN
ijtc-921	57	21	gained	gain	VERB
ijtc-921	57	22	and	and	CCONJ
ijtc-921	57	23	the	the	DET
ijtc-921	57	24	associated	associated	ADJ
ijtc-921	57	25	costs	cost	NOUN
ijtc-921	57	26	.	.	PUNCT
ijtc-921	58	1	subsequently	subsequently	ADV
ijtc-921	58	2	,	,	PUNCT
ijtc-921	58	3	during	during	ADP
ijtc-921	58	4	the	the	DET
ijtc-921	58	5	execution	execution	NOUN
ijtc-921	58	6	of	of	ADP
ijtc-921	58	7	tax	tax	NOUN
ijtc-921	58	8	avoidance	avoidance	NOUN
ijtc-921	58	9	practices	practice	NOUN
ijtc-921	58	10	,	,	PUNCT
ijtc-921	58	11	managerial	managerial	ADJ
ijtc-921	58	12	deliberations	deliberation	NOUN
ijtc-921	58	13	encompass	encompass	VERB
ijtc-921	58	14	the	the	DET
ijtc-921	58	15	accrued	accrue	VERB
ijtc-921	58	16	benefits	benefit	NOUN
ijtc-921	58	17	,	,	PUNCT
ijtc-921	58	18	encompassing	encompass	VERB
ijtc-921	58	19	those	those	PRON
ijtc-921	58	20	received	receive	VERB
ijtc-921	58	21	by	by	ADP
ijtc-921	58	22	the	the	DET
ijtc-921	58	23	manager	manager	NOUN
ijtc-921	58	24	in	in	ADP
ijtc-921	58	25	terms	term	NOUN
ijtc-921	58	26	of	of	ADP
ijtc-921	58	27	rewards	reward	NOUN
ijtc-921	58	28	and	and	CCONJ
ijtc-921	58	29	promotions	promotion	NOUN
ijtc-921	58	30	,	,	PUNCT
ijtc-921	58	31	in	in	ADP
ijtc-921	58	32	contrast	contrast	NOUN
ijtc-921	58	33	to	to	ADP
ijtc-921	58	34	potential	potential	ADJ
ijtc-921	58	35	costs	cost	NOUN
ijtc-921	58	36	such	such	ADJ
ijtc-921	58	37	as	as	ADP
ijtc-921	58	38	auditing	auditing	NOUN
ijtc-921	58	39	expenses	expense	NOUN
ijtc-921	58	40	,	,	PUNCT
ijtc-921	58	41	fines	fine	NOUN
ijtc-921	58	42	,	,	PUNCT
ijtc-921	58	43	and	and	CCONJ
ijtc-921	58	44	damage	damage	NOUN
ijtc-921	58	45	to	to	ADP
ijtc-921	58	46	the	the	DET
ijtc-921	58	47	company	company	NOUN
ijtc-921	58	48	's	's	PART
ijtc-921	58	49	reputation	reputation	NOUN
ijtc-921	58	50	(	(	PUNCT
ijtc-921	58	51	dang	dang	INTJ
ijtc-921	58	52	&	&	CCONJ
ijtc-921	58	53	nguyen	nguyen	PROPN
ijtc-921	58	54	,	,	PUNCT
ijtc-921	58	55	2022	2022	NUM
ijtc-921	58	56	)	)	PUNCT
ijtc-921	58	57	.	.	PUNCT
ijtc-921	59	1	in	in	ADP
ijtc-921	59	2	accordance	accordance	NOUN
ijtc-921	59	3	with	with	ADP
ijtc-921	59	4	the	the	DET
ijtc-921	59	5	delineated	delineated	ADJ
ijtc-921	59	6	scope	scope	NOUN
ijtc-921	59	7	,	,	PUNCT
ijtc-921	59	8	the	the	DET
ijtc-921	59	9	authors	author	NOUN
ijtc-921	59	10	of	of	ADP
ijtc-921	59	11	this	this	DET
ijtc-921	59	12	study	study	NOUN
ijtc-921	59	13	have	have	AUX
ijtc-921	59	14	deliberately	deliberately	ADV
ijtc-921	59	15	confined	confine	VERB
ijtc-921	59	16	their	their	PRON
ijtc-921	59	17	investigation	investigation	NOUN
ijtc-921	59	18	to	to	ADP
ijtc-921	59	19	specific	specific	ADJ
ijtc-921	59	20	parameters	parameter	NOUN
ijtc-921	59	21	.	.	PUNCT
ijtc-921	60	1	specifically	specifically	ADV
ijtc-921	60	2	,	,	PUNCT
ijtc-921	60	3	the	the	DET
ijtc-921	60	4	study	study	NOUN
ijtc-921	60	5	delves	delve	VERB
ijtc-921	60	6	exclusively	exclusively	ADV
ijtc-921	60	7	into	into	ADP
ijtc-921	60	8	the	the	DET
ijtc-921	60	9	examination	examination	NOUN
ijtc-921	60	10	and	and	CCONJ
ijtc-921	60	11	analysis	analysis	NOUN
ijtc-921	60	12	of	of	ADP
ijtc-921	60	13	the	the	DET
ijtc-921	60	14	impact	impact	NOUN
ijtc-921	60	15	of	of	ADP
ijtc-921	60	16	profitability	profitability	NOUN
ijtc-921	60	17	and	and	CCONJ
ijtc-921	60	18	company	company	NOUN
ijtc-921	60	19	size	size	NOUN
ijtc-921	60	20	on	on	ADP
ijtc-921	60	21	tax	tax	NOUN
ijtc-921	60	22	avoidance	avoidance	NOUN
ijtc-921	60	23	.	.	PUNCT
ijtc-921	61	1	the	the	DET
ijtc-921	61	2	focus	focus	NOUN
ijtc-921	61	3	of	of	ADP
ijtc-921	61	4	this	this	DET
ijtc-921	61	5	research	research	NOUN
ijtc-921	61	6	is	be	AUX
ijtc-921	61	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	61	8	the	the	DET
ijtc-921	61	9	influence	influence	NOUN
ijtc-921	61	10	of	of	ADP
ijtc-921	61	11	profitability	profitability	NOUN
ijtc-921	61	12	and	and	CCONJ
ijtc-921	61	13	company	company	NOUN
ijtc-921	61	14	size	size	NOUN
ijtc-921	61	15	on	on	ADP
ijtc-921	61	16	tax	tax	NOUN
ijtc-921	61	17	avoidance	avoidance	NOUN
ijtc-921	61	18	(	(	PUNCT
ijtc-921	61	19	a	a	DET
ijtc-921	61	20	case	case	NOUN
ijtc-921	61	21	study	study	NOUN
ijtc-921	61	22	of	of	ADP
ijtc-921	61	23	mining	mining	NOUN
ijtc-921	61	24	companies	company	NOUN
ijtc-921	61	25	listed	list	VERB
ijtc-921	61	26	on	on	ADP
ijtc-921	61	27	the	the	DET
ijtc-921	61	28	indonesia	indonesia	PROPN
ijtc-921	61	29	stock	stock	PROPN
ijtc-921	61	30	exchange	exchange	PROPN
ijtc-921	61	31	in	in	ADP
ijtc-921	61	32	2018	2018	NUM
ijtc-921	61	33	-	-	SYM
ijtc-921	61	34	2022	2022	NUM
ijtc-921	61	35	)	)	PUNCT
ijtc-921	61	36	raga	raga	NOUN
ijtc-921	61	37	,	,	PUNCT
ijtc-921	61	38	andayani	andayani	ADJ
ijtc-921	61	39	,	,	PUNCT
ijtc-921	61	40	pertiwi	pertiwi	PROPN
ijtc-921	61	41	,	,	PUNCT
ijtc-921	61	42	julaeha	julaeha	PROPN
ijtc-921	61	43	,	,	PUNCT
ijtc-921	61	44	and	and	CCONJ
ijtc-921	61	45	harjo	harjo	VERB
ijtc-921	61	46	881	881	NUM
ijtc-921	61	47	|	|	NOUN
ijtc-921	61	48	ilomata	ilomata	PROPN
ijtc-921	61	49	international	international	ADJ
ijtc-921	61	50	journal	journal	NOUN
ijtc-921	61	51	of	of	ADP
ijtc-921	61	52	tax	tax	PROPN
ijtc-921	61	53	&	&	CCONJ
ijtc-921	61	54	accounting	accounting	PROPN
ijtc-921	61	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	61	56	restricted	restrict	VERB
ijtc-921	61	57	to	to	ADP
ijtc-921	61	58	a	a	DET
ijtc-921	61	59	case	case	NOUN
ijtc-921	61	60	study	study	NOUN
ijtc-921	61	61	encompassing	encompass	VERB
ijtc-921	61	62	mining	mining	NOUN
ijtc-921	61	63	companies	company	NOUN
ijtc-921	61	64	listed	list	VERB
ijtc-921	61	65	on	on	ADP
ijtc-921	61	66	the	the	DET
ijtc-921	61	67	indonesia	indonesia	PROPN
ijtc-921	61	68	stock	stock	PROPN
ijtc-921	61	69	exchange	exchange	PROPN
ijtc-921	61	70	during	during	ADP
ijtc-921	61	71	the	the	DET
ijtc-921	61	72	period	period	NOUN
ijtc-921	61	73	spanning	span	VERB
ijtc-921	61	74	from	from	ADP
ijtc-921	61	75	2018	2018	NUM
ijtc-921	61	76	to	to	ADP
ijtc-921	61	77	2022	2022	NUM
ijtc-921	61	78	.	.	PUNCT
ijtc-921	62	1	taxation	taxation	NOUN
ijtc-921	62	2	according	accord	VERB
ijtc-921	62	3	to	to	ADP
ijtc-921	62	4	mardiasmo	mardiasmo	NOUN
ijtc-921	62	5	(	(	PUNCT
ijtc-921	62	6	2019	2019	NUM
ijtc-921	62	7	)	)	PUNCT
ijtc-921	62	8	,	,	PUNCT
ijtc-921	62	9	tax	tax	NOUN
ijtc-921	62	10	represents	represent	VERB
ijtc-921	62	11	a	a	DET
ijtc-921	62	12	mandatory	mandatory	ADJ
ijtc-921	62	13	fiscal	fiscal	ADJ
ijtc-921	62	14	obligation	obligation	NOUN
ijtc-921	62	15	imposed	impose	VERB
ijtc-921	62	16	by	by	ADP
ijtc-921	62	17	legal	legal	ADJ
ijtc-921	62	18	authority	authority	NOUN
ijtc-921	62	19	,	,	PUNCT
ijtc-921	62	20	devoid	devoid	ADJ
ijtc-921	62	21	of	of	ADP
ijtc-921	62	22	direct	direct	ADJ
ijtc-921	62	23	reciprocation	reciprocation	NOUN
ijtc-921	62	24	.	.	PUNCT
ijtc-921	63	1	these	these	DET
ijtc-921	63	2	funds	fund	NOUN
ijtc-921	63	3	are	be	AUX
ijtc-921	63	4	allocated	allocate	VERB
ijtc-921	63	5	to	to	PART
ijtc-921	63	6	fulfill	fulfill	VERB
ijtc-921	63	7	the	the	DET
ijtc-921	63	8	various	various	ADJ
ijtc-921	63	9	needs	need	NOUN
ijtc-921	63	10	of	of	ADP
ijtc-921	63	11	the	the	DET
ijtc-921	63	12	state	state	NOUN
ijtc-921	63	13	,	,	PUNCT
ijtc-921	63	14	ultimately	ultimately	ADV
ijtc-921	63	15	aiming	aim	VERB
ijtc-921	63	16	to	to	PART
ijtc-921	63	17	enhance	enhance	VERB
ijtc-921	63	18	the	the	DET
ijtc-921	63	19	overall	overall	ADJ
ijtc-921	63	20	well	well	ADV
ijtc-921	63	21	-	-	PUNCT
ijtc-921	63	22	being	being	NOUN
ijtc-921	63	23	of	of	ADP
ijtc-921	63	24	its	its	PRON
ijtc-921	63	25	citizens	citizen	NOUN
ijtc-921	63	26	.	.	PUNCT
ijtc-921	64	1	meanwhile	meanwhile	ADV
ijtc-921	64	2	,	,	PUNCT
ijtc-921	64	3	according	accord	VERB
ijtc-921	64	4	to	to	ADP
ijtc-921	64	5	waluyo	waluyo	NOUN
ijtc-921	64	6	(	(	PUNCT
ijtc-921	64	7	2017	2017	NUM
ijtc-921	64	8	)	)	PUNCT
ijtc-921	64	9	and	and	CCONJ
ijtc-921	64	10	resmi	resmi	NOUN
ijtc-921	64	11	(	(	PUNCT
ijtc-921	64	12	2019	2019	NUM
ijtc-921	64	13	)	)	PUNCT
ijtc-921	64	14	,	,	PUNCT
ijtc-921	64	15	taxes	taxis	NOUN
ijtc-921	64	16	are	be	AUX
ijtc-921	64	17	compulsory	compulsory	ADJ
ijtc-921	64	18	community	community	NOUN
ijtc-921	64	19	contributions	contribution	NOUN
ijtc-921	64	20	that	that	PRON
ijtc-921	64	21	must	must	AUX
ijtc-921	64	22	be	be	AUX
ijtc-921	64	23	paid	pay	VERB
ijtc-921	64	24	to	to	ADP
ijtc-921	64	25	the	the	DET
ijtc-921	64	26	state	state	NOUN
ijtc-921	64	27	,	,	PUNCT
ijtc-921	64	28	either	either	CCONJ
ijtc-921	64	29	through	through	ADP
ijtc-921	64	30	the	the	DET
ijtc-921	64	31	central	central	ADJ
ijtc-921	64	32	government	government	NOUN
ijtc-921	64	33	or	or	CCONJ
ijtc-921	64	34	local	local	ADJ
ijtc-921	64	35	governments	government	NOUN
ijtc-921	64	36	that	that	PRON
ijtc-921	64	37	are	be	AUX
ijtc-921	64	38	coercive	coercive	ADJ
ijtc-921	64	39	for	for	ADP
ijtc-921	64	40	those	those	PRON
ijtc-921	64	41	who	who	PRON
ijtc-921	64	42	are	be	AUX
ijtc-921	64	43	not	not	PART
ijtc-921	64	44	compliant	compliant	ADJ
ijtc-921	64	45	.	.	PUNCT
ijtc-921	65	1	profitability	profitability	NOUN
ijtc-921	65	2	profitability	profitability	NOUN
ijtc-921	65	3	serves	serve	VERB
ijtc-921	65	4	as	as	ADP
ijtc-921	65	5	a	a	DET
ijtc-921	65	6	metric	metric	NOUN
ijtc-921	65	7	for	for	ADP
ijtc-921	65	8	gauging	gauge	VERB
ijtc-921	65	9	the	the	DET
ijtc-921	65	10	overall	overall	ADJ
ijtc-921	65	11	effectiveness	effectiveness	NOUN
ijtc-921	65	12	of	of	ADP
ijtc-921	65	13	management	management	NOUN
ijtc-921	65	14	,	,	PUNCT
ijtc-921	65	15	as	as	SCONJ
ijtc-921	65	16	it	it	PRON
ijtc-921	65	17	reflects	reflect	VERB
ijtc-921	65	18	the	the	DET
ijtc-921	65	19	extent	extent	NOUN
ijtc-921	65	20	of	of	ADP
ijtc-921	65	21	profits	profit	NOUN
ijtc-921	65	22	earned	earn	VERB
ijtc-921	65	23	from	from	ADP
ijtc-921	65	24	both	both	DET
ijtc-921	65	25	sales	sale	NOUN
ijtc-921	65	26	and	and	CCONJ
ijtc-921	65	27	investments	investment	NOUN
ijtc-921	65	28	(	(	PUNCT
ijtc-921	65	29	fahmi	fahmi	PROPN
ijtc-921	65	30	,	,	PUNCT
ijtc-921	65	31	2015	2015	NUM
ijtc-921	65	32	)	)	PUNCT
ijtc-921	65	33	.	.	PUNCT
ijtc-921	66	1	whereas	whereas	SCONJ
ijtc-921	66	2	profitability	profitability	NOUN
ijtc-921	66	3	assessment	assessment	NOUN
ijtc-921	66	4	serves	serve	VERB
ijtc-921	66	5	as	as	ADP
ijtc-921	66	6	a	a	DET
ijtc-921	66	7	critical	critical	ADJ
ijtc-921	66	8	measure	measure	NOUN
ijtc-921	66	9	to	to	PART
ijtc-921	66	10	gauge	gauge	VERB
ijtc-921	66	11	a	a	DET
ijtc-921	66	12	company	company	NOUN
ijtc-921	66	13	's	's	PART
ijtc-921	66	14	inherent	inherent	ADJ
ijtc-921	66	15	ability	ability	NOUN
ijtc-921	66	16	to	to	PART
ijtc-921	66	17	generate	generate	VERB
ijtc-921	66	18	earnings	earning	NOUN
ijtc-921	66	19	and	and	CCONJ
ijtc-921	66	20	financial	financial	ADJ
ijtc-921	66	21	gains	gain	NOUN
ijtc-921	66	22	.	.	PUNCT
ijtc-921	67	1	(	(	PUNCT
ijtc-921	67	2	kasmir	kasmir	PROPN
ijtc-921	67	3	,	,	PUNCT
ijtc-921	67	4	2016	2016	NUM
ijtc-921	67	5	)	)	PUNCT
ijtc-921	67	6	.	.	PUNCT
ijtc-921	68	1	profitability	profitability	NOUN
ijtc-921	68	2	refers	refer	VERB
ijtc-921	68	3	to	to	ADP
ijtc-921	68	4	a	a	DET
ijtc-921	68	5	company	company	NOUN
ijtc-921	68	6	's	's	PART
ijtc-921	68	7	capacity	capacity	NOUN
ijtc-921	68	8	to	to	PART
ijtc-921	68	9	generate	generate	VERB
ijtc-921	68	10	earnings	earning	NOUN
ijtc-921	68	11	within	within	ADP
ijtc-921	68	12	a	a	DET
ijtc-921	68	13	specific	specific	ADJ
ijtc-921	68	14	timeframe	timeframe	NOUN
ijtc-921	68	15	.	.	PUNCT
ijtc-921	69	1	when	when	SCONJ
ijtc-921	69	2	a	a	DET
ijtc-921	69	3	company	company	NOUN
ijtc-921	69	4	experiences	experience	VERB
ijtc-921	69	5	high	high	ADJ
ijtc-921	69	6	profits	profit	NOUN
ijtc-921	69	7	,	,	PUNCT
ijtc-921	69	8	it	it	PRON
ijtc-921	69	9	indicates	indicate	VERB
ijtc-921	69	10	a	a	DET
ijtc-921	69	11	corresponding	corresponding	ADJ
ijtc-921	69	12	increase	increase	NOUN
ijtc-921	69	13	in	in	ADP
ijtc-921	69	14	the	the	DET
ijtc-921	69	15	tax	tax	NOUN
ijtc-921	69	16	obligation	obligation	NOUN
ijtc-921	69	17	that	that	PRON
ijtc-921	69	18	needs	need	VERB
ijtc-921	69	19	to	to	PART
ijtc-921	69	20	be	be	AUX
ijtc-921	69	21	met	meet	VERB
ijtc-921	69	22	(	(	PUNCT
ijtc-921	69	23	kurniati	kurniati	PROPN
ijtc-921	69	24	&	&	CCONJ
ijtc-921	69	25	apriani	apriani	PROPN
ijtc-921	69	26	,	,	PUNCT
ijtc-921	69	27	2021	2021	NUM
ijtc-921	69	28	)	)	PUNCT
ijtc-921	69	29	.	.	PUNCT
ijtc-921	70	1	company	company	NOUN
ijtc-921	70	2	size	size	VERB
ijtc-921	70	3	the	the	DET
ijtc-921	70	4	measurement	measurement	NOUN
ijtc-921	70	5	of	of	ADP
ijtc-921	70	6	company	company	NOUN
ijtc-921	70	7	size	size	NOUN
ijtc-921	70	8	is	be	AUX
ijtc-921	70	9	a	a	DET
ijtc-921	70	10	multifaceted	multifaceted	ADJ
ijtc-921	70	11	construct	construct	NOUN
ijtc-921	70	12	,	,	PUNCT
ijtc-921	70	13	frequently	frequently	ADV
ijtc-921	70	14	evaluated	evaluate	VERB
ijtc-921	70	15	indirectly	indirectly	ADV
ijtc-921	70	16	through	through	ADP
ijtc-921	70	17	the	the	DET
ijtc-921	70	18	consideration	consideration	NOUN
ijtc-921	70	19	of	of	ADP
ijtc-921	70	20	key	key	ADJ
ijtc-921	70	21	financial	financial	ADJ
ijtc-921	70	22	parameters	parameter	NOUN
ijtc-921	70	23	,	,	PUNCT
ijtc-921	70	24	including	include	VERB
ijtc-921	70	25	equity	equity	NOUN
ijtc-921	70	26	valuation	valuation	NOUN
ijtc-921	70	27	,	,	PUNCT
ijtc-921	70	28	sales	sale	NOUN
ijtc-921	70	29	performance	performance	NOUN
ijtc-921	70	30	,	,	PUNCT
ijtc-921	70	31	and	and	CCONJ
ijtc-921	70	32	total	total	ADJ
ijtc-921	70	33	assets	asset	NOUN
ijtc-921	70	34	(	(	PUNCT
ijtc-921	70	35	dayanara	dayanara	X
ijtc-921	70	36	et	et	PROPN
ijtc-921	70	37	al	al	PROPN
ijtc-921	70	38	.	.	PROPN
ijtc-921	70	39	,	,	PUNCT
ijtc-921	70	40	2019	2019	NUM
ijtc-921	70	41	)	)	PUNCT
ijtc-921	70	42	.	.	PUNCT
ijtc-921	71	1	concomitantly	concomitantly	ADV
ijtc-921	71	2	,	,	PUNCT
ijtc-921	71	3	hartono	hartono	X
ijtc-921	71	4	(	(	PUNCT
ijtc-921	71	5	2013	2013	NUM
ijtc-921	71	6	)	)	PUNCT
ijtc-921	71	7	posits	posit	NOUN
ijtc-921	71	8	that	that	PRON
ijtc-921	71	9	company	company	NOUN
ijtc-921	71	10	size	size	NOUN
ijtc-921	71	11	constitutes	constitute	VERB
ijtc-921	71	12	a	a	DET
ijtc-921	71	13	metric	metric	ADJ
ijtc-921	71	14	capable	capable	ADJ
ijtc-921	71	15	of	of	ADP
ijtc-921	71	16	stratifying	stratify	VERB
ijtc-921	71	17	an	an	DET
ijtc-921	71	18	enterprise	enterprise	NOUN
ijtc-921	71	19	's	's	PART
ijtc-921	71	20	magnitude	magnitude	NOUN
ijtc-921	71	21	via	via	ADP
ijtc-921	71	22	diverse	diverse	ADJ
ijtc-921	71	23	methodologies	methodology	NOUN
ijtc-921	71	24	,	,	PUNCT
ijtc-921	71	25	such	such	ADJ
ijtc-921	71	26	as	as	ADP
ijtc-921	71	27	total	total	ADJ
ijtc-921	71	28	asset	asset	NOUN
ijtc-921	71	29	valuation	valuation	NOUN
ijtc-921	71	30	,	,	PUNCT
ijtc-921	71	31	logarithmic	logarithmic	ADJ
ijtc-921	71	32	scaling	scaling	NOUN
ijtc-921	71	33	,	,	PUNCT
ijtc-921	71	34	and	and	CCONJ
ijtc-921	71	35	stock	stock	NOUN
ijtc-921	71	36	market	market	NOUN
ijtc-921	71	37	valuation	valuation	NOUN
ijtc-921	71	38	,	,	PUNCT
ijtc-921	71	39	among	among	ADP
ijtc-921	71	40	others	other	NOUN
ijtc-921	71	41	.	.	PUNCT
ijtc-921	72	1	typically	typically	ADV
ijtc-921	72	2	,	,	PUNCT
ijtc-921	72	3	the	the	DET
ijtc-921	72	4	categorization	categorization	NOUN
ijtc-921	72	5	of	of	ADP
ijtc-921	72	6	company	company	NOUN
ijtc-921	72	7	size	size	NOUN
ijtc-921	72	8	tends	tend	VERB
ijtc-921	72	9	to	to	PART
ijtc-921	72	10	be	be	AUX
ijtc-921	72	11	discretized	discretize	VERB
ijtc-921	72	12	into	into	ADP
ijtc-921	72	13	three	three	NUM
ijtc-921	72	14	distinctive	distinctive	ADJ
ijtc-921	72	15	tiers	tier	NOUN
ijtc-921	72	16	,	,	PUNCT
ijtc-921	72	17	notably	notably	ADV
ijtc-921	72	18	encompassing	encompass	VERB
ijtc-921	72	19	large	large	ADJ
ijtc-921	72	20	corporations	corporation	NOUN
ijtc-921	72	21	,	,	PUNCT
ijtc-921	72	22	medium	medium	ADJ
ijtc-921	72	23	-	-	PUNCT
ijtc-921	72	24	sized	sized	ADJ
ijtc-921	72	25	entities	entity	NOUN
ijtc-921	72	26	,	,	PUNCT
ijtc-921	72	27	and	and	CCONJ
ijtc-921	72	28	small	small	ADJ
ijtc-921	72	29	companies	company	NOUN
ijtc-921	72	30	.	.	PUNCT
ijtc-921	73	1	this	this	DET
ijtc-921	73	2	classification	classification	NOUN
ijtc-921	73	3	predominantly	predominantly	ADV
ijtc-921	73	4	hinges	hinge	VERB
ijtc-921	73	5	on	on	ADP
ijtc-921	73	6	the	the	DET
ijtc-921	73	7	quantification	quantification	NOUN
ijtc-921	73	8	of	of	ADP
ijtc-921	73	9	a	a	DET
ijtc-921	73	10	company	company	NOUN
ijtc-921	73	11	's	's	PART
ijtc-921	73	12	total	total	ADJ
ijtc-921	73	13	assets	asset	NOUN
ijtc-921	73	14	as	as	ADP
ijtc-921	73	15	a	a	DET
ijtc-921	73	16	pivotal	pivotal	ADJ
ijtc-921	73	17	determinant	determinant	ADJ
ijtc-921	73	18	.	.	PUNCT
ijtc-921	74	1	in	in	ADP
ijtc-921	74	2	principle	principle	NOUN
ijtc-921	74	3	,	,	PUNCT
ijtc-921	74	4	enterprises	enterprise	NOUN
ijtc-921	74	5	across	across	ADP
ijtc-921	74	6	all	all	DET
ijtc-921	74	7	scales	scale	NOUN
ijtc-921	74	8	aspire	aspire	VERB
ijtc-921	74	9	to	to	PART
ijtc-921	74	10	minimize	minimize	VERB
ijtc-921	74	11	their	their	PRON
ijtc-921	74	12	tax	tax	NOUN
ijtc-921	74	13	liabilities	liability	NOUN
ijtc-921	74	14	,	,	PUNCT
ijtc-921	74	15	with	with	ADP
ijtc-921	74	16	the	the	DET
ijtc-921	74	17	overarching	overarching	ADJ
ijtc-921	74	18	objective	objective	NOUN
ijtc-921	74	19	of	of	ADP
ijtc-921	74	20	facilitating	facilitate	VERB
ijtc-921	74	21	the	the	DET
ijtc-921	74	22	reinvestment	reinvestment	NOUN
ijtc-921	74	23	of	of	ADP
ijtc-921	74	24	earned	earn	VERB
ijtc-921	74	25	profits	profit	NOUN
ijtc-921	74	26	for	for	ADP
ijtc-921	74	27	the	the	DET
ijtc-921	74	28	expansion	expansion	NOUN
ijtc-921	74	29	of	of	ADP
ijtc-921	74	30	the	the	DET
ijtc-921	74	31	company	company	NOUN
ijtc-921	74	32	or	or	CCONJ
ijtc-921	74	33	their	their	PRON
ijtc-921	74	34	distribution	distribution	NOUN
ijtc-921	74	35	to	to	ADP
ijtc-921	74	36	stakeholders	stakeholder	NOUN
ijtc-921	74	37	,	,	PUNCT
ijtc-921	74	38	namely	namely	ADV
ijtc-921	74	39	,	,	PUNCT
ijtc-921	74	40	owners	owner	NOUN
ijtc-921	74	41	or	or	CCONJ
ijtc-921	74	42	investors	investor	NOUN
ijtc-921	74	43	,	,	PUNCT
ijtc-921	74	44	often	often	ADV
ijtc-921	74	45	in	in	ADP
ijtc-921	74	46	the	the	DET
ijtc-921	74	47	form	form	NOUN
ijtc-921	74	48	of	of	ADP
ijtc-921	74	49	dividends	dividend	NOUN
ijtc-921	74	50	(	(	PUNCT
ijtc-921	74	51	hemawan	hemawan	PROPN
ijtc-921	74	52	et	et	PROPN
ijtc-921	74	53	al	al	PROPN
ijtc-921	74	54	,	,	PUNCT
ijtc-921	74	55	2021	2021	NUM
ijtc-921	74	56	)	)	PUNCT
ijtc-921	74	57	.	.	PUNCT
ijtc-921	75	1	tax	tax	NOUN
ijtc-921	75	2	avoidance	avoidance	NOUN
ijtc-921	75	3	according	accord	VERB
ijtc-921	75	4	to	to	ADP
ijtc-921	75	5	suandy	suandy	NOUN
ijtc-921	75	6	(	(	PUNCT
ijtc-921	75	7	2016	2016	NUM
ijtc-921	75	8	)	)	PUNCT
ijtc-921	75	9	,	,	PUNCT
ijtc-921	75	10	tax	tax	NOUN
ijtc-921	75	11	avoidance	avoidance	NOUN
ijtc-921	75	12	denotes	denote	VERB
ijtc-921	75	13	a	a	DET
ijtc-921	75	14	strategic	strategic	ADJ
ijtc-921	75	15	endeavor	endeavor	NOUN
ijtc-921	75	16	by	by	ADP
ijtc-921	75	17	a	a	DET
ijtc-921	75	18	company	company	NOUN
ijtc-921	75	19	to	to	PART
ijtc-921	75	20	mitigate	mitigate	VERB
ijtc-921	75	21	its	its	PRON
ijtc-921	75	22	tax	tax	NOUN
ijtc-921	75	23	liabilities	liability	NOUN
ijtc-921	75	24	.	.	PUNCT
ijtc-921	76	1	conversely	conversely	ADV
ijtc-921	76	2	,	,	PUNCT
ijtc-921	76	3	tax	tax	NOUN
ijtc-921	76	4	avoidance	avoidance	NOUN
ijtc-921	76	5	is	be	AUX
ijtc-921	76	6	considered	consider	VERB
ijtc-921	76	7	legally	legally	ADV
ijtc-921	76	8	permissible	permissible	ADJ
ijtc-921	76	9	as	as	SCONJ
ijtc-921	76	10	it	it	PRON
ijtc-921	76	11	leverages	leverage	VERB
ijtc-921	76	12	the	the	DET
ijtc-921	76	13	available	available	ADJ
ijtc-921	76	14	loopholes	loophole	NOUN
ijtc-921	76	15	within	within	ADP
ijtc-921	76	16	tax	tax	NOUN
ijtc-921	76	17	legislation	legislation	NOUN
ijtc-921	76	18	to	to	PART
ijtc-921	76	19	reduce	reduce	VERB
ijtc-921	76	20	the	the	DET
ijtc-921	76	21	tax	tax	NOUN
ijtc-921	76	22	liability	liability	NOUN
ijtc-921	76	23	owed	owe	VERB
ijtc-921	76	24	(	(	PUNCT
ijtc-921	76	25	pohan	pohan	NOUN
ijtc-921	76	26	,	,	PUNCT
ijtc-921	76	27	2017	2017	NUM
ijtc-921	76	28	)	)	PUNCT
ijtc-921	76	29	.	.	PUNCT
ijtc-921	77	1	tax	tax	NOUN
ijtc-921	77	2	avoidance	avoidance	NOUN
ijtc-921	77	3	involves	involve	VERB
ijtc-921	77	4	evading	evade	VERB
ijtc-921	77	5	or	or	CCONJ
ijtc-921	77	6	minimizing	minimize	VERB
ijtc-921	77	7	tax	tax	NOUN
ijtc-921	77	8	payments	payment	NOUN
ijtc-921	77	9	by	by	ADP
ijtc-921	77	10	leveraging	leverage	VERB
ijtc-921	77	11	tax	tax	NOUN
ijtc-921	77	12	laws	law	NOUN
ijtc-921	77	13	in	in	ADP
ijtc-921	77	14	ways	way	NOUN
ijtc-921	77	15	not	not	PART
ijtc-921	77	16	originally	originally	ADV
ijtc-921	77	17	intended	intend	VERB
ijtc-921	77	18	by	by	ADP
ijtc-921	77	19	the	the	DET
ijtc-921	77	20	government	government	NOUN
ijtc-921	77	21	.	.	PUNCT
ijtc-921	78	1	(	(	PUNCT
ijtc-921	78	2	hoseini	hoseini	NOUN
ijtc-921	78	3	&	&	CCONJ
ijtc-921	78	4	safari	safari	ADJ
ijtc-921	78	5	gerayli	gerayli	NOUN
ijtc-921	78	6	,	,	PUNCT
ijtc-921	78	7	2018	2018	NUM
ijtc-921	78	8	)	)	PUNCT
ijtc-921	78	9	agency	agency	NOUN
ijtc-921	78	10	theory	theory	NOUN
ijtc-921	78	11	according	accord	VERB
ijtc-921	78	12	to	to	ADP
ijtc-921	78	13	jensen	jensen	PROPN
ijtc-921	78	14	and	and	CCONJ
ijtc-921	78	15	meckling	meckling	NOUN
ijtc-921	78	16	(	(	PUNCT
ijtc-921	78	17	1976	1976	NUM
ijtc-921	78	18	)	)	PUNCT
ijtc-921	79	1	,	,	PUNCT
ijtc-921	79	2	agency	agency	NOUN
ijtc-921	79	3	theory	theory	NOUN
ijtc-921	79	4	is	be	AUX
ijtc-921	79	5	directed	direct	VERB
ijtc-921	79	6	at	at	ADP
ijtc-921	79	7	the	the	DET
ijtc-921	79	8	ubiquitous	ubiquitous	ADJ
ijtc-921	79	9	agency	agency	NOUN
ijtc-921	79	10	relationship	relationship	NOUN
ijtc-921	79	11	,	,	PUNCT
ijtc-921	79	12	in	in	ADP
ijtc-921	79	13	which	which	PRON
ijtc-921	79	14	one	one	NUM
ijtc-921	79	15	party	party	NOUN
ijtc-921	79	16	(	(	PUNCT
ijtc-921	79	17	the	the	DET
ijtc-921	79	18	principal	principal	NOUN
ijtc-921	79	19	)	)	PUNCT
ijtc-921	79	20	delegates	delegate	NOUN
ijtc-921	79	21	work	work	VERB
ijtc-921	79	22	to	to	ADP
ijtc-921	79	23	another	another	PRON
ijtc-921	79	24	(	(	PUNCT
ijtc-921	79	25	the	the	DET
ijtc-921	79	26	agent	agent	NOUN
ijtc-921	79	27	)	)	PUNCT
ijtc-921	79	28	,	,	PUNCT
ijtc-921	79	29	who	who	PRON
ijtc-921	79	30	performs	perform	VERB
ijtc-921	79	31	that	that	DET
ijtc-921	79	32	work	work	NOUN
ijtc-921	79	33	.	.	PUNCT
ijtc-921	80	1	in	in	ADP
ijtc-921	80	2	this	this	DET
ijtc-921	80	3	study	study	NOUN
ijtc-921	80	4	,	,	PUNCT
ijtc-921	80	5	the	the	DET
ijtc-921	80	6	government	government	NOUN
ijtc-921	80	7	serves	serve	VERB
ijtc-921	80	8	as	as	ADP
ijtc-921	80	9	the	the	DET
ijtc-921	80	10	principal	principal	NOUN
ijtc-921	80	11	,	,	PUNCT
ijtc-921	80	12	and	and	CCONJ
ijtc-921	80	13	the	the	DET
ijtc-921	80	14	company	company	NOUN
ijtc-921	80	15	acts	act	VERB
ijtc-921	80	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	80	17	the	the	DET
ijtc-921	80	18	influence	influence	NOUN
ijtc-921	80	19	of	of	ADP
ijtc-921	80	20	profitability	profitability	NOUN
ijtc-921	80	21	and	and	CCONJ
ijtc-921	80	22	company	company	NOUN
ijtc-921	80	23	size	size	NOUN
ijtc-921	80	24	on	on	ADP
ijtc-921	80	25	tax	tax	NOUN
ijtc-921	80	26	avoidance	avoidance	NOUN
ijtc-921	80	27	(	(	PUNCT
ijtc-921	80	28	a	a	DET
ijtc-921	80	29	case	case	NOUN
ijtc-921	80	30	study	study	NOUN
ijtc-921	80	31	of	of	ADP
ijtc-921	80	32	mining	mining	NOUN
ijtc-921	80	33	companies	company	NOUN
ijtc-921	80	34	listed	list	VERB
ijtc-921	80	35	on	on	ADP
ijtc-921	80	36	the	the	DET
ijtc-921	80	37	indonesia	indonesia	PROPN
ijtc-921	80	38	stock	stock	PROPN
ijtc-921	80	39	exchange	exchange	PROPN
ijtc-921	80	40	in	in	ADP
ijtc-921	80	41	2018	2018	NUM
ijtc-921	80	42	-	-	SYM
ijtc-921	80	43	2022	2022	NUM
ijtc-921	80	44	)	)	PUNCT
ijtc-921	80	45	raga	raga	NOUN
ijtc-921	80	46	,	,	PUNCT
ijtc-921	80	47	andayani	andayani	ADJ
ijtc-921	80	48	,	,	PUNCT
ijtc-921	80	49	pertiwi	pertiwi	PROPN
ijtc-921	80	50	,	,	PUNCT
ijtc-921	80	51	julaeha	julaeha	PROPN
ijtc-921	80	52	,	,	PUNCT
ijtc-921	80	53	and	and	CCONJ
ijtc-921	80	54	harjo	harjo	VERB
ijtc-921	80	55	882	882	NUM
ijtc-921	80	56	|	|	NOUN
ijtc-921	80	57	ilomata	ilomata	PROPN
ijtc-921	80	58	international	international	ADJ
ijtc-921	80	59	journal	journal	NOUN
ijtc-921	80	60	of	of	ADP
ijtc-921	80	61	tax	tax	PROPN
ijtc-921	80	62	&	&	CCONJ
ijtc-921	80	63	accounting	accounting	NOUN
ijtc-921	80	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	80	65	as	as	ADP
ijtc-921	80	66	the	the	DET
ijtc-921	80	67	agent	agent	NOUN
ijtc-921	80	68	.	.	PUNCT
ijtc-921	81	1	the	the	DET
ijtc-921	81	2	government	government	NOUN
ijtc-921	81	3	mandates	mandate	VERB
ijtc-921	81	4	that	that	PRON
ijtc-921	81	5	companies	company	NOUN
ijtc-921	81	6	adhere	adhere	VERB
ijtc-921	81	7	to	to	ADP
ijtc-921	81	8	tax	tax	NOUN
ijtc-921	81	9	regulations	regulation	NOUN
ijtc-921	81	10	and	and	CCONJ
ijtc-921	81	11	fulfill	fulfill	VERB
ijtc-921	81	12	their	their	PRON
ijtc-921	81	13	tax	tax	NOUN
ijtc-921	81	14	obligations	obligation	NOUN
ijtc-921	81	15	,	,	PUNCT
ijtc-921	81	16	while	while	SCONJ
ijtc-921	81	17	companies	company	NOUN
ijtc-921	81	18	,	,	PUNCT
ijtc-921	81	19	aiming	aim	VERB
ijtc-921	81	20	to	to	PART
ijtc-921	81	21	optimize	optimize	VERB
ijtc-921	81	22	profits	profit	NOUN
ijtc-921	81	23	,	,	PUNCT
ijtc-921	81	24	seek	seek	VERB
ijtc-921	81	25	to	to	PART
ijtc-921	81	26	minimize	minimize	VERB
ijtc-921	81	27	expenses	expense	NOUN
ijtc-921	81	28	,	,	PUNCT
ijtc-921	81	29	including	include	VERB
ijtc-921	81	30	tax	tax	NOUN
ijtc-921	81	31	costs	cost	NOUN
ijtc-921	81	32	,	,	PUNCT
ijtc-921	81	33	by	by	ADP
ijtc-921	81	34	considering	consider	VERB
ijtc-921	81	35	factors	factor	NOUN
ijtc-921	81	36	like	like	ADP
ijtc-921	81	37	profitability	profitability	NOUN
ijtc-921	81	38	and	and	CCONJ
ijtc-921	81	39	leverage	leverage	NOUN
ijtc-921	81	40	.	.	PUNCT
ijtc-921	82	1	the	the	DET
ijtc-921	82	2	company	company	NOUN
ijtc-921	82	3	's	's	PART
ijtc-921	82	4	strategy	strategy	NOUN
ijtc-921	82	5	of	of	ADP
ijtc-921	82	6	reducing	reduce	VERB
ijtc-921	82	7	the	the	DET
ijtc-921	82	8	tax	tax	NOUN
ijtc-921	82	9	burden	burden	NOUN
ijtc-921	82	10	is	be	AUX
ijtc-921	82	11	a	a	DET
ijtc-921	82	12	form	form	NOUN
ijtc-921	82	13	of	of	ADP
ijtc-921	82	14	tax	tax	NOUN
ijtc-921	82	15	avoidance	avoidance	NOUN
ijtc-921	82	16	(	(	PUNCT
ijtc-921	82	17	carolina	carolina	NOUN
ijtc-921	82	18	,	,	PUNCT
ijtc-921	82	19	2020	2020	NUM
ijtc-921	82	20	)	)	PUNCT
ijtc-921	82	21	.	.	PUNCT
ijtc-921	83	1	hypothesis	hypothesis	NOUN
ijtc-921	83	2	sugiyono	sugiyono	NOUN
ijtc-921	83	3	(	(	PUNCT
ijtc-921	83	4	2018	2018	NUM
ijtc-921	83	5	)	)	PUNCT
ijtc-921	83	6	states	state	VERB
ijtc-921	83	7	that	that	SCONJ
ijtc-921	83	8	a	a	DET
ijtc-921	83	9	hypothesis	hypothesis	NOUN
ijtc-921	83	10	serves	serve	VERB
ijtc-921	83	11	as	as	ADP
ijtc-921	83	12	a	a	DET
ijtc-921	83	13	provisional	provisional	ADJ
ijtc-921	83	14	response	response	NOUN
ijtc-921	83	15	to	to	ADP
ijtc-921	83	16	the	the	DET
ijtc-921	83	17	formulation	formulation	NOUN
ijtc-921	83	18	of	of	ADP
ijtc-921	83	19	a	a	DET
ijtc-921	83	20	research	research	NOUN
ijtc-921	83	21	problem	problem	NOUN
ijtc-921	83	22	.	.	PUNCT
ijtc-921	84	1	the	the	DET
ijtc-921	84	2	research	research	NOUN
ijtc-921	84	3	problem	problem	NOUN
ijtc-921	84	4	is	be	AUX
ijtc-921	84	5	initially	initially	ADV
ijtc-921	84	6	presented	present	VERB
ijtc-921	84	7	as	as	ADP
ijtc-921	84	8	a	a	DET
ijtc-921	84	9	question	question	NOUN
ijtc-921	84	10	.	.	PUNCT
ijtc-921	85	1	the	the	DET
ijtc-921	85	2	formulated	formulate	VERB
ijtc-921	85	3	research	research	NOUN
ijtc-921	85	4	hypothesis	hypothesis	NOUN
ijtc-921	85	5	was	be	AUX
ijtc-921	85	6	as	as	SCONJ
ijtc-921	85	7	follows	follow	VERB
ijtc-921	85	8	:	:	PUNCT
ijtc-921	85	9	h1	h1	PROPN
ijtc-921	85	10	=	=	PRON
ijtc-921	85	11	there	there	PRON
ijtc-921	85	12	is	be	VERB
ijtc-921	85	13	a	a	DET
ijtc-921	85	14	positive	positive	ADJ
ijtc-921	85	15	influence	influence	NOUN
ijtc-921	85	16	between	between	ADP
ijtc-921	85	17	profitability	profitability	NOUN
ijtc-921	85	18	on	on	ADP
ijtc-921	85	19	tax	tax	NOUN
ijtc-921	85	20	avoidance	avoidance	NOUN
ijtc-921	85	21	h2	h2	NOUN
ijtc-921	86	1	=	=	PRON
ijtc-921	86	2	there	there	PRON
ijtc-921	86	3	is	be	VERB
ijtc-921	86	4	a	a	DET
ijtc-921	86	5	positive	positive	ADJ
ijtc-921	86	6	influence	influence	NOUN
ijtc-921	86	7	between	between	ADP
ijtc-921	86	8	company	company	NOUN
ijtc-921	86	9	size	size	NOUN
ijtc-921	86	10	on	on	ADP
ijtc-921	86	11	tax	tax	NOUN
ijtc-921	86	12	avoidance	avoidance	NOUN
ijtc-921	86	13	h3	h3	NOUN
ijtc-921	86	14	=	=	CCONJ
ijtc-921	86	15	there	there	PRON
ijtc-921	86	16	is	be	VERB
ijtc-921	86	17	a	a	DET
ijtc-921	86	18	positive	positive	ADJ
ijtc-921	86	19	influence	influence	NOUN
ijtc-921	86	20	between	between	ADP
ijtc-921	86	21	profitability	profitability	NOUN
ijtc-921	86	22	and	and	CCONJ
ijtc-921	86	23	company	company	NOUN
ijtc-921	86	24	size	size	NOUN
ijtc-921	86	25	on	on	ADP
ijtc-921	86	26	tax	tax	NOUN
ijtc-921	86	27	avoidance	avoidance	NOUN
ijtc-921	86	28	method	method	NOUN
ijtc-921	86	29	research	research	NOUN
ijtc-921	86	30	approach	approach	NOUN
ijtc-921	86	31	this	this	DET
ijtc-921	86	32	research	research	NOUN
ijtc-921	86	33	employed	employ	VERB
ijtc-921	86	34	a	a	DET
ijtc-921	86	35	quantitative	quantitative	ADJ
ijtc-921	86	36	approach	approach	NOUN
ijtc-921	86	37	because	because	SCONJ
ijtc-921	86	38	the	the	DET
ijtc-921	86	39	data	datum	NOUN
ijtc-921	86	40	was	be	AUX
ijtc-921	86	41	numerical	numerical	ADJ
ijtc-921	86	42	and	and	CCONJ
ijtc-921	86	43	analyzed	analyze	VERB
ijtc-921	86	44	by	by	ADP
ijtc-921	86	45	using	use	VERB
ijtc-921	86	46	statistics	statistic	NOUN
ijtc-921	86	47	to	to	PART
ijtc-921	86	48	reach	reach	VERB
ijtc-921	86	49	conclusions	conclusion	NOUN
ijtc-921	86	50	.	.	PUNCT
ijtc-921	87	1	furthermore	furthermore	ADV
ijtc-921	87	2	,	,	PUNCT
ijtc-921	87	3	this	this	DET
ijtc-921	87	4	research	research	NOUN
ijtc-921	87	5	used	use	VERB
ijtc-921	87	6	descriptive	descriptive	ADJ
ijtc-921	87	7	research	research	NOUN
ijtc-921	87	8	methods	method	NOUN
ijtc-921	87	9	to	to	PART
ijtc-921	87	10	explain	explain	VERB
ijtc-921	87	11	or	or	CCONJ
ijtc-921	87	12	describe	describe	VERB
ijtc-921	87	13	the	the	DET
ijtc-921	87	14	influence	influence	NOUN
ijtc-921	87	15	of	of	ADP
ijtc-921	87	16	the	the	DET
ijtc-921	87	17	variables	variable	NOUN
ijtc-921	87	18	studied	study	VERB
ijtc-921	87	19	.	.	PUNCT
ijtc-921	88	1	operational	operational	ADJ
ijtc-921	88	2	variables	variable	NOUN
ijtc-921	88	3	dependent	dependent	ADJ
ijtc-921	88	4	variable	variable	NOUN
ijtc-921	88	5	(	(	PUNCT
ijtc-921	88	6	y	y	NOUN
ijtc-921	88	7	)	)	PUNCT
ijtc-921	88	8	within	within	ADP
ijtc-921	88	9	the	the	DET
ijtc-921	88	10	scope	scope	NOUN
ijtc-921	88	11	of	of	ADP
ijtc-921	88	12	this	this	DET
ijtc-921	88	13	study	study	NOUN
ijtc-921	88	14	,	,	PUNCT
ijtc-921	88	15	tax	tax	NOUN
ijtc-921	88	16	avoidance	avoidance	NOUN
ijtc-921	88	17	was	be	AUX
ijtc-921	88	18	designated	designate	VERB
ijtc-921	88	19	as	as	ADP
ijtc-921	88	20	the	the	DET
ijtc-921	88	21	dependent	dependent	ADJ
ijtc-921	88	22	variable	variable	NOUN
ijtc-921	88	23	and	and	CCONJ
ijtc-921	88	24	quantified	quantify	VERB
ijtc-921	88	25	using	use	VERB
ijtc-921	88	26	the	the	DET
ijtc-921	88	27	cash	cash	NOUN
ijtc-921	88	28	effective	effective	ADJ
ijtc-921	88	29	tax	tax	NOUN
ijtc-921	88	30	rate	rate	NOUN
ijtc-921	88	31	(	(	PUNCT
ijtc-921	88	32	cetr	cetr	NOUN
ijtc-921	88	33	)	)	PUNCT
ijtc-921	88	34	formula	formula	NOUN
ijtc-921	88	35	.	.	PUNCT
ijtc-921	89	1	the	the	DET
ijtc-921	89	2	choice	choice	NOUN
ijtc-921	89	3	of	of	ADP
ijtc-921	89	4	cetr	cetr	NOUN
ijtc-921	89	5	was	be	AUX
ijtc-921	89	6	made	make	VERB
ijtc-921	89	7	because	because	SCONJ
ijtc-921	89	8	it	it	PRON
ijtc-921	89	9	enables	enable	VERB
ijtc-921	89	10	the	the	DET
ijtc-921	89	11	evaluation	evaluation	NOUN
ijtc-921	89	12	of	of	ADP
ijtc-921	89	13	tax	tax	NOUN
ijtc-921	89	14	payments	payment	NOUN
ijtc-921	89	15	based	base	VERB
ijtc-921	89	16	on	on	ADP
ijtc-921	89	17	cash	cash	NOUN
ijtc-921	89	18	flow	flow	NOUN
ijtc-921	89	19	reports	report	NOUN
ijtc-921	89	20	,	,	PUNCT
ijtc-921	89	21	offering	offer	VERB
ijtc-921	89	22	insights	insight	NOUN
ijtc-921	89	23	into	into	ADP
ijtc-921	89	24	the	the	DET
ijtc-921	89	25	actual	actual	ADJ
ijtc-921	89	26	cash	cash	NOUN
ijtc-921	89	27	outlays	outlay	NOUN
ijtc-921	89	28	made	make	VERB
ijtc-921	89	29	by	by	ADP
ijtc-921	89	30	the	the	DET
ijtc-921	89	31	company	company	NOUN
ijtc-921	89	32	.	.	PUNCT
ijtc-921	90	1	the	the	DET
ijtc-921	90	2	cetr	cetr	NOUN
ijtc-921	90	3	formula	formula	NOUN
ijtc-921	90	4	used	use	VERB
ijtc-921	90	5	in	in	ADP
ijtc-921	90	6	this	this	DET
ijtc-921	90	7	study	study	NOUN
ijtc-921	90	8	is	be	AUX
ijtc-921	90	9	delineated	delineate	VERB
ijtc-921	90	10	as	as	SCONJ
ijtc-921	90	11	follows	follow	VERB
ijtc-921	90	12	:	:	PUNCT
ijtc-921	91	1	𝑪𝑬𝑻𝑹	𝑪𝑬𝑻𝑹	PROPN
ijtc-921	91	2	=	=	PUNCT
ijtc-921	92	1	𝐓𝐚𝐱	𝐓𝐚𝐱	PROPN
ijtc-921	92	2	𝐏𝐚𝐲𝐦𝐞𝐧𝐭	𝐏𝐚𝐲𝐦𝐞𝐧𝐭	PROPN
ijtc-921	92	3	𝐏𝐫𝐨𝐟𝐢𝐭	𝐏𝐫𝐨𝐟𝐢𝐭	PROPN
ijtc-921	92	4	𝐁𝐞𝐟𝐨𝐫𝐞	𝐁𝐞𝐟𝐨𝐫𝐞	PROPN
ijtc-921	92	5	𝐓𝐚𝐱	𝐓𝐚𝐱	PROPN
ijtc-921	92	6	independent	independent	ADJ
ijtc-921	92	7	variable	variable	NOUN
ijtc-921	92	8	(	(	PUNCT
ijtc-921	92	9	x	x	NOUN
ijtc-921	92	10	)	)	PUNCT
ijtc-921	92	11	1	1	NUM
ijtc-921	92	12	.	.	X
ijtc-921	92	13	profitability	profitability	NOUN
ijtc-921	92	14	(	(	PUNCT
ijtc-921	92	15	x1	x1	PROPN
ijtc-921	92	16	)	)	PUNCT
ijtc-921	92	17	the	the	DET
ijtc-921	92	18	measurement	measurement	NOUN
ijtc-921	92	19	of	of	ADP
ijtc-921	92	20	profitability	profitability	NOUN
ijtc-921	92	21	in	in	ADP
ijtc-921	92	22	this	this	DET
ijtc-921	92	23	study	study	NOUN
ijtc-921	92	24	was	be	AUX
ijtc-921	92	25	conducted	conduct	VERB
ijtc-921	92	26	through	through	ADP
ijtc-921	92	27	the	the	DET
ijtc-921	92	28	utilization	utilization	NOUN
ijtc-921	92	29	of	of	ADP
ijtc-921	92	30	roa	roa	PROPN
ijtc-921	92	31	(	(	PUNCT
ijtc-921	92	32	return	return	VERB
ijtc-921	92	33	on	on	ADP
ijtc-921	92	34	assets	asset	NOUN
ijtc-921	92	35	)	)	PUNCT
ijtc-921	92	36	.	.	PUNCT
ijtc-921	93	1	roa	roa	PROPN
ijtc-921	93	2	was	be	AUX
ijtc-921	93	3	chosen	choose	VERB
ijtc-921	93	4	as	as	ADP
ijtc-921	93	5	the	the	DET
ijtc-921	93	6	metric	metric	NOUN
ijtc-921	93	7	because	because	SCONJ
ijtc-921	93	8	it	it	PRON
ijtc-921	93	9	effectively	effectively	ADV
ijtc-921	93	10	gauges	gauge	VERB
ijtc-921	93	11	a	a	DET
ijtc-921	93	12	company	company	NOUN
ijtc-921	93	13	's	's	PART
ijtc-921	93	14	capacity	capacity	NOUN
ijtc-921	93	15	to	to	PART
ijtc-921	93	16	generate	generate	VERB
ijtc-921	93	17	profits	profit	NOUN
ijtc-921	93	18	from	from	ADP
ijtc-921	93	19	its	its	PRON
ijtc-921	93	20	operational	operational	ADJ
ijtc-921	93	21	activities	activity	NOUN
ijtc-921	93	22	.	.	PUNCT
ijtc-921	94	1	the	the	DET
ijtc-921	94	2	computation	computation	NOUN
ijtc-921	94	3	of	of	ADP
ijtc-921	94	4	roa	roa	PROPN
ijtc-921	94	5	involved	involve	VERB
ijtc-921	94	6	the	the	DET
ijtc-921	94	7	application	application	NOUN
ijtc-921	94	8	of	of	ADP
ijtc-921	94	9	the	the	DET
ijtc-921	94	10	following	follow	VERB
ijtc-921	94	11	formula	formula	NOUN
ijtc-921	94	12	:	:	PUNCT
ijtc-921	94	13	𝑹𝑶𝑨	𝑹𝑶𝑨	NOUN
ijtc-921	94	14	=	=	PUNCT
ijtc-921	95	1	𝐏𝐫𝐨𝐟𝐢𝐭	𝐏𝐫𝐨𝐟𝐢𝐭	VERB
ijtc-921	95	2	𝐀𝐟𝐭𝐞𝐫	𝐀𝐟𝐭𝐞𝐫	PROPN
ijtc-921	96	1	𝐓𝐚𝐱	𝐓𝐚𝐱	PROPN
ijtc-921	96	2	𝐓𝐨𝐭𝐚𝐥	𝐓𝐨𝐭𝐚𝐥	PROPN
ijtc-921	96	3	𝐀𝐬𝐬𝐞𝐭	𝐀𝐬𝐬𝐞𝐭	PROPN
ijtc-921	96	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	96	5	the	the	DET
ijtc-921	96	6	influence	influence	NOUN
ijtc-921	96	7	of	of	ADP
ijtc-921	96	8	profitability	profitability	NOUN
ijtc-921	96	9	and	and	CCONJ
ijtc-921	96	10	company	company	NOUN
ijtc-921	96	11	size	size	NOUN
ijtc-921	96	12	on	on	ADP
ijtc-921	96	13	tax	tax	NOUN
ijtc-921	96	14	avoidance	avoidance	NOUN
ijtc-921	96	15	(	(	PUNCT
ijtc-921	96	16	a	a	DET
ijtc-921	96	17	case	case	NOUN
ijtc-921	96	18	study	study	NOUN
ijtc-921	96	19	of	of	ADP
ijtc-921	96	20	mining	mining	NOUN
ijtc-921	96	21	companies	company	NOUN
ijtc-921	96	22	listed	list	VERB
ijtc-921	96	23	on	on	ADP
ijtc-921	96	24	the	the	DET
ijtc-921	96	25	indonesia	indonesia	PROPN
ijtc-921	96	26	stock	stock	PROPN
ijtc-921	96	27	exchange	exchange	PROPN
ijtc-921	96	28	in	in	ADP
ijtc-921	96	29	2018	2018	NUM
ijtc-921	96	30	-	-	SYM
ijtc-921	96	31	2022	2022	NUM
ijtc-921	96	32	)	)	PUNCT
ijtc-921	96	33	raga	raga	NOUN
ijtc-921	96	34	,	,	PUNCT
ijtc-921	96	35	andayani	andayani	ADJ
ijtc-921	96	36	,	,	PUNCT
ijtc-921	96	37	pertiwi	pertiwi	PROPN
ijtc-921	96	38	,	,	PUNCT
ijtc-921	96	39	julaeha	julaeha	PROPN
ijtc-921	96	40	,	,	PUNCT
ijtc-921	96	41	and	and	CCONJ
ijtc-921	96	42	harjo	harjo	PROPN
ijtc-921	96	43	883	883	NUM
ijtc-921	96	44	|	|	ADV
ijtc-921	96	45	ilomata	ilomata	NOUN
ijtc-921	96	46	international	international	ADJ
ijtc-921	96	47	journal	journal	NOUN
ijtc-921	96	48	of	of	ADP
ijtc-921	96	49	tax	tax	PROPN
ijtc-921	96	50	&	&	CCONJ
ijtc-921	96	51	accounting	account	VERB
ijtc-921	96	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	96	53	2	2	NUM
ijtc-921	96	54	.	.	PUNCT
ijtc-921	96	55	company	company	NOUN
ijtc-921	96	56	size	size	NOUN
ijtc-921	96	57	(	(	PUNCT
ijtc-921	96	58	x2	x2	PROPN
ijtc-921	96	59	)	)	PUNCT
ijtc-921	96	60	according	accord	VERB
ijtc-921	96	61	to	to	ADP
ijtc-921	96	62	hartono	hartono	NOUN
ijtc-921	96	63	(	(	PUNCT
ijtc-921	96	64	2013	2013	NUM
ijtc-921	96	65	)	)	PUNCT
ijtc-921	96	66	,	,	PUNCT
ijtc-921	96	67	the	the	DET
ijtc-921	96	68	size	size	NOUN
ijtc-921	96	69	of	of	ADP
ijtc-921	96	70	a	a	DET
ijtc-921	96	71	company	company	NOUN
ijtc-921	96	72	serves	serve	VERB
ijtc-921	96	73	as	as	ADP
ijtc-921	96	74	a	a	DET
ijtc-921	96	75	metric	metric	NOUN
ijtc-921	96	76	that	that	PRON
ijtc-921	96	77	can	can	AUX
ijtc-921	96	78	categorize	categorize	VERB
ijtc-921	96	79	its	its	PRON
ijtc-921	96	80	magnitude	magnitude	NOUN
ijtc-921	96	81	through	through	ADP
ijtc-921	96	82	various	various	ADJ
ijtc-921	96	83	criteria	criterion	NOUN
ijtc-921	96	84	.	.	PUNCT
ijtc-921	97	1	(	(	PUNCT
ijtc-921	97	2	total	total	ADJ
ijtc-921	97	3	assets	asset	NOUN
ijtc-921	97	4	,	,	PUNCT
ijtc-921	97	5	log	log	NOUN
ijtc-921	97	6	size	size	NOUN
ijtc-921	97	7	,	,	PUNCT
ijtc-921	97	8	stock	stock	NOUN
ijtc-921	97	9	market	market	NOUN
ijtc-921	97	10	value	value	NOUN
ijtc-921	97	11	,	,	PUNCT
ijtc-921	97	12	etc	etc	X
ijtc-921	97	13	.	.	X
ijtc-921	97	14	)	)	PUNCT
ijtc-921	97	15	.	.	PUNCT
ijtc-921	98	1	the	the	DET
ijtc-921	98	2	procedure	procedure	NOUN
ijtc-921	98	3	for	for	ADP
ijtc-921	98	4	computing	compute	VERB
ijtc-921	98	5	the	the	DET
ijtc-921	98	6	size	size	NOUN
ijtc-921	98	7	of	of	ADP
ijtc-921	98	8	a	a	DET
ijtc-921	98	9	company	company	NOUN
ijtc-921	98	10	is	be	AUX
ijtc-921	98	11	as	as	SCONJ
ijtc-921	98	12	outlined	outline	VERB
ijtc-921	98	13	below	below	ADV
ijtc-921	98	14	:	:	PUNCT
ijtc-921	98	15	company	company	NOUN
ijtc-921	98	16	size	size	NOUN
ijtc-921	98	17	=	=	SYM
ijtc-921	98	18	ln	ln	ADJ
ijtc-921	98	19	(	(	PUNCT
ijtc-921	98	20	total	total	ADJ
ijtc-921	98	21	asset	asset	NOUN
ijtc-921	98	22	)	)	PUNCT
ijtc-921	98	23	data	datum	NOUN
ijtc-921	98	24	collection	collection	NOUN
ijtc-921	98	25	technique	technique	NOUN
ijtc-921	98	26	in	in	ADP
ijtc-921	98	27	this	this	DET
ijtc-921	98	28	research	research	NOUN
ijtc-921	98	29	,	,	PUNCT
ijtc-921	98	30	the	the	DET
ijtc-921	98	31	data	datum	NOUN
ijtc-921	98	32	source	source	NOUN
ijtc-921	98	33	employed	employ	VERB
ijtc-921	98	34	was	be	AUX
ijtc-921	98	35	secondary	secondary	ADJ
ijtc-921	98	36	data	datum	NOUN
ijtc-921	98	37	,	,	PUNCT
ijtc-921	98	38	consistent	consistent	ADJ
ijtc-921	98	39	with	with	ADP
ijtc-921	98	40	the	the	DET
ijtc-921	98	41	definition	definition	NOUN
ijtc-921	98	42	provided	provide	VERB
ijtc-921	98	43	by	by	ADP
ijtc-921	98	44	sugiyono	sugiyono	NOUN
ijtc-921	98	45	(	(	PUNCT
ijtc-921	98	46	2018	2018	NUM
ijtc-921	98	47	)	)	PUNCT
ijtc-921	98	48	.	.	PUNCT
ijtc-921	99	1	secondary	secondary	ADJ
ijtc-921	99	2	data	datum	NOUN
ijtc-921	99	3	refers	refer	VERB
ijtc-921	99	4	to	to	ADP
ijtc-921	99	5	information	information	NOUN
ijtc-921	99	6	that	that	PRON
ijtc-921	99	7	is	be	AUX
ijtc-921	99	8	not	not	PART
ijtc-921	99	9	directly	directly	ADV
ijtc-921	99	10	obtained	obtain	VERB
ijtc-921	99	11	by	by	ADP
ijtc-921	99	12	the	the	DET
ijtc-921	99	13	researchers	researcher	NOUN
ijtc-921	99	14	themselves	themselves	PRON
ijtc-921	99	15	but	but	CCONJ
ijtc-921	99	16	is	be	AUX
ijtc-921	99	17	instead	instead	ADV
ijtc-921	99	18	sourced	source	VERB
ijtc-921	99	19	from	from	ADP
ijtc-921	99	20	various	various	ADJ
ijtc-921	99	21	pre	pre	ADJ
ijtc-921	99	22	-	-	ADJ
ijtc-921	99	23	existing	existing	ADJ
ijtc-921	99	24	outlets	outlet	NOUN
ijtc-921	99	25	,	,	PUNCT
ijtc-921	99	26	such	such	ADJ
ijtc-921	99	27	as	as	ADP
ijtc-921	99	28	financial	financial	ADJ
ijtc-921	99	29	reports	report	NOUN
ijtc-921	99	30	,	,	PUNCT
ijtc-921	99	31	bookkeeping	bookkeeping	NOUN
ijtc-921	99	32	records	record	NOUN
ijtc-921	99	33	,	,	PUNCT
ijtc-921	99	34	and	and	CCONJ
ijtc-921	99	35	other	other	ADJ
ijtc-921	99	36	established	establish	VERB
ijtc-921	99	37	repositories	repository	NOUN
ijtc-921	99	38	.	.	PUNCT
ijtc-921	100	1	in	in	ADP
ijtc-921	100	2	this	this	DET
ijtc-921	100	3	study	study	NOUN
ijtc-921	100	4	,	,	PUNCT
ijtc-921	100	5	the	the	DET
ijtc-921	100	6	data	data	NOUN
ijtc-921	100	7	collection	collection	NOUN
ijtc-921	100	8	technique	technique	NOUN
ijtc-921	100	9	applied	apply	VERB
ijtc-921	100	10	was	be	AUX
ijtc-921	100	11	documentation	documentation	NOUN
ijtc-921	100	12	,	,	PUNCT
ijtc-921	100	13	which	which	PRON
ijtc-921	100	14	is	be	AUX
ijtc-921	100	15	a	a	DET
ijtc-921	100	16	research	research	NOUN
ijtc-921	100	17	method	method	NOUN
ijtc-921	100	18	used	use	VERB
ijtc-921	100	19	to	to	PART
ijtc-921	100	20	acquire	acquire	VERB
ijtc-921	100	21	pertinent	pertinent	ADJ
ijtc-921	100	22	information	information	NOUN
ijtc-921	100	23	by	by	ADP
ijtc-921	100	24	collating	collate	VERB
ijtc-921	100	25	current	current	ADJ
ijtc-921	100	26	company	company	NOUN
ijtc-921	100	27	data	datum	NOUN
ijtc-921	100	28	,	,	PUNCT
ijtc-921	100	29	primarily	primarily	ADV
ijtc-921	100	30	extracted	extract	VERB
ijtc-921	100	31	from	from	ADP
ijtc-921	100	32	sources	source	NOUN
ijtc-921	100	33	like	like	ADP
ijtc-921	100	34	financial	financial	ADJ
ijtc-921	100	35	reports	report	NOUN
ijtc-921	100	36	.	.	PUNCT
ijtc-921	101	1	sampling	sample	VERB
ijtc-921	101	2	technique	technique	NOUN
ijtc-921	101	3	the	the	DET
ijtc-921	101	4	research	research	NOUN
ijtc-921	101	5	population	population	NOUN
ijtc-921	101	6	in	in	ADP
ijtc-921	101	7	this	this	DET
ijtc-921	101	8	study	study	NOUN
ijtc-921	101	9	refers	refer	VERB
ijtc-921	101	10	to	to	ADP
ijtc-921	101	11	the	the	DET
ijtc-921	101	12	broader	broad	ADJ
ijtc-921	101	13	category	category	NOUN
ijtc-921	101	14	encompassing	encompass	VERB
ijtc-921	101	15	individuals	individual	NOUN
ijtc-921	101	16	or	or	CCONJ
ijtc-921	101	17	entities	entity	NOUN
ijtc-921	101	18	possessing	possess	VERB
ijtc-921	101	19	specific	specific	ADJ
ijtc-921	101	20	attributes	attribute	NOUN
ijtc-921	101	21	and	and	CCONJ
ijtc-921	101	22	characteristics	characteristic	NOUN
ijtc-921	101	23	,	,	PUNCT
ijtc-921	101	24	as	as	SCONJ
ijtc-921	101	25	determined	determine	VERB
ijtc-921	101	26	by	by	ADP
ijtc-921	101	27	the	the	DET
ijtc-921	101	28	researcher	researcher	NOUN
ijtc-921	101	29	for	for	ADP
ijtc-921	101	30	the	the	DET
ijtc-921	101	31	purpose	purpose	NOUN
ijtc-921	101	32	of	of	ADP
ijtc-921	101	33	analysis	analysis	NOUN
ijtc-921	101	34	and	and	CCONJ
ijtc-921	101	35	drawing	draw	VERB
ijtc-921	101	36	informed	informed	ADJ
ijtc-921	101	37	conclusions	conclusion	NOUN
ijtc-921	101	38	(	(	PUNCT
ijtc-921	101	39	sugiyono	sugiyono	NOUN
ijtc-921	101	40	,	,	PUNCT
ijtc-921	101	41	2018	2018	NUM
ijtc-921	101	42	)	)	PUNCT
ijtc-921	101	43	.	.	PUNCT
ijtc-921	102	1	the	the	DET
ijtc-921	102	2	population	population	NOUN
ijtc-921	102	3	of	of	ADP
ijtc-921	102	4	this	this	DET
ijtc-921	102	5	study	study	NOUN
ijtc-921	102	6	was	be	AUX
ijtc-921	102	7	mining	mining	NOUN
ijtc-921	102	8	companies	company	NOUN
ijtc-921	102	9	listed	list	VERB
ijtc-921	102	10	on	on	ADP
ijtc-921	102	11	the	the	DET
ijtc-921	102	12	indonesia	indonesia	PROPN
ijtc-921	102	13	stock	stock	PROPN
ijtc-921	102	14	exchange	exchange	PROPN
ijtc-921	102	15	in	in	ADP
ijtc-921	102	16	2018	2018	NUM
ijtc-921	102	17	-	-	SYM
ijtc-921	102	18	2022	2022	NUM
ijtc-921	102	19	,	,	PUNCT
ijtc-921	102	20	totaling	total	VERB
ijtc-921	102	21	58	58	NUM
ijtc-921	102	22	companies	company	NOUN
ijtc-921	102	23	.	.	PUNCT
ijtc-921	103	1	in	in	ADP
ijtc-921	103	2	this	this	DET
ijtc-921	103	3	research	research	NOUN
ijtc-921	103	4	,	,	PUNCT
ijtc-921	103	5	a	a	DET
ijtc-921	103	6	sampling	sampling	NOUN
ijtc-921	103	7	technique	technique	NOUN
ijtc-921	103	8	was	be	AUX
ijtc-921	103	9	used	use	VERB
ijtc-921	103	10	with	with	ADP
ijtc-921	103	11	purposive	purposive	ADJ
ijtc-921	103	12	sampling	sampling	NOUN
ijtc-921	103	13	where	where	SCONJ
ijtc-921	103	14	the	the	DET
ijtc-921	103	15	information	information	NOUN
ijtc-921	103	16	obtained	obtain	VERB
ijtc-921	103	17	comes	come	VERB
ijtc-921	103	18	from	from	ADP
ijtc-921	103	19	sources	source	NOUN
ijtc-921	103	20	that	that	PRON
ijtc-921	103	21	are	be	AUX
ijtc-921	103	22	deliberately	deliberately	ADV
ijtc-921	103	23	selected	select	VERB
ijtc-921	103	24	based	base	VERB
ijtc-921	103	25	on	on	ADP
ijtc-921	103	26	the	the	DET
ijtc-921	103	27	criteria	criterion	NOUN
ijtc-921	103	28	set	set	VERB
ijtc-921	103	29	by	by	ADP
ijtc-921	103	30	the	the	DET
ijtc-921	103	31	researcher	researcher	NOUN
ijtc-921	103	32	(	(	PUNCT
ijtc-921	103	33	sekaran	sekaran	NOUN
ijtc-921	103	34	&	&	CCONJ
ijtc-921	103	35	bougie	bougie	NOUN
ijtc-921	103	36	,	,	PUNCT
ijtc-921	103	37	2016	2016	NUM
ijtc-921	103	38	)	)	PUNCT
ijtc-921	103	39	.	.	PUNCT
ijtc-921	104	1	this	this	DET
ijtc-921	104	2	purposive	purposive	ADJ
ijtc-921	104	3	sampling	sampling	NOUN
ijtc-921	104	4	method	method	NOUN
ijtc-921	104	5	was	be	AUX
ijtc-921	104	6	used	use	VERB
ijtc-921	104	7	to	to	PART
ijtc-921	104	8	determine	determine	VERB
ijtc-921	104	9	the	the	DET
ijtc-921	104	10	criteria	criterion	NOUN
ijtc-921	104	11	for	for	ADP
ijtc-921	104	12	sampling	sample	VERB
ijtc-921	104	13	.	.	PUNCT
ijtc-921	105	1	the	the	DET
ijtc-921	105	2	reason	reason	NOUN
ijtc-921	105	3	for	for	ADP
ijtc-921	105	4	choosing	choose	VERB
ijtc-921	105	5	purposive	purposive	ADJ
ijtc-921	105	6	sampling	sampling	NOUN
ijtc-921	105	7	was	be	AUX
ijtc-921	105	8	that	that	SCONJ
ijtc-921	105	9	not	not	PART
ijtc-921	105	10	all	all	DET
ijtc-921	105	11	samples	sample	NOUN
ijtc-921	105	12	had	have	VERB
ijtc-921	105	13	the	the	DET
ijtc-921	105	14	requirements	requirement	NOUN
ijtc-921	105	15	set	set	VERB
ijtc-921	105	16	by	by	ADP
ijtc-921	105	17	the	the	DET
ijtc-921	105	18	researcher	researcher	NOUN
ijtc-921	105	19	.	.	PUNCT
ijtc-921	106	1	based	base	VERB
ijtc-921	106	2	on	on	ADP
ijtc-921	106	3	the	the	DET
ijtc-921	106	4	specified	specify	VERB
ijtc-921	106	5	criteria	criterion	NOUN
ijtc-921	106	6	,	,	PUNCT
ijtc-921	106	7	14	14	NUM
ijtc-921	106	8	sample	sample	NOUN
ijtc-921	106	9	companies	company	NOUN
ijtc-921	106	10	out	out	ADP
ijtc-921	106	11	of	of	ADP
ijtc-921	106	12	58	58	NUM
ijtc-921	106	13	companies	company	NOUN
ijtc-921	106	14	in	in	ADP
ijtc-921	106	15	the	the	DET
ijtc-921	106	16	mining	mining	NOUN
ijtc-921	106	17	company	company	NOUN
ijtc-921	106	18	population	population	NOUN
ijtc-921	106	19	met	meet	VERB
ijtc-921	106	20	the	the	DET
ijtc-921	106	21	criteria	criterion	NOUN
ijtc-921	106	22	for	for	ADP
ijtc-921	106	23	conducting	conduct	VERB
ijtc-921	106	24	research	research	NOUN
ijtc-921	106	25	.	.	PUNCT
ijtc-921	107	1	data	datum	NOUN
ijtc-921	107	2	analysis	analysis	NOUN
ijtc-921	107	3	technique	technique	NOUN
ijtc-921	107	4	the	the	DET
ijtc-921	107	5	data	data	NOUN
ijtc-921	107	6	analysis	analysis	NOUN
ijtc-921	107	7	methodology	methodology	NOUN
ijtc-921	107	8	employed	employ	VERB
ijtc-921	107	9	in	in	ADP
ijtc-921	107	10	this	this	DET
ijtc-921	107	11	research	research	NOUN
ijtc-921	107	12	encompassed	encompass	VERB
ijtc-921	107	13	a	a	DET
ijtc-921	107	14	range	range	NOUN
ijtc-921	107	15	of	of	ADP
ijtc-921	107	16	statistical	statistical	ADJ
ijtc-921	107	17	techniques	technique	NOUN
ijtc-921	107	18	,	,	PUNCT
ijtc-921	107	19	including	include	VERB
ijtc-921	107	20	descriptive	descriptive	ADJ
ijtc-921	107	21	statistical	statistical	ADJ
ijtc-921	107	22	analyses	analysis	NOUN
ijtc-921	107	23	,	,	PUNCT
ijtc-921	107	24	classical	classical	ADJ
ijtc-921	107	25	assumption	assumption	NOUN
ijtc-921	107	26	tests	test	NOUN
ijtc-921	107	27	,	,	PUNCT
ijtc-921	107	28	multiple	multiple	ADJ
ijtc-921	107	29	linear	linear	ADJ
ijtc-921	107	30	regression	regression	NOUN
ijtc-921	107	31	analyses	analysis	NOUN
ijtc-921	107	32	,	,	PUNCT
ijtc-921	107	33	hypothesis	hypothesis	NOUN
ijtc-921	107	34	testing	testing	NOUN
ijtc-921	107	35	,	,	PUNCT
ijtc-921	107	36	and	and	CCONJ
ijtc-921	107	37	the	the	DET
ijtc-921	107	38	assessment	assessment	NOUN
ijtc-921	107	39	of	of	ADP
ijtc-921	107	40	coefficient	coefficient	NOUN
ijtc-921	107	41	of	of	ADP
ijtc-921	107	42	determination	determination	NOUN
ijtc-921	107	43	.	.	PUNCT
ijtc-921	108	1	these	these	DET
ijtc-921	108	2	analyses	analysis	NOUN
ijtc-921	108	3	were	be	AUX
ijtc-921	108	4	conducted	conduct	VERB
ijtc-921	108	5	utilizing	utilize	VERB
ijtc-921	108	6	the	the	DET
ijtc-921	108	7	spss	spss	PROPN
ijtc-921	108	8	version	version	NOUN
ijtc-921	108	9	25	25	NUM
ijtc-921	108	10	software	software	NOUN
ijtc-921	108	11	application	application	NOUN
ijtc-921	108	12	(	(	PUNCT
ijtc-921	108	13	ghozali	ghozali	ADJ
ijtc-921	108	14	,	,	PUNCT
ijtc-921	108	15	2018	2018	NUM
ijtc-921	108	16	)	)	PUNCT
ijtc-921	108	17	.	.	PUNCT
ijtc-921	109	1	result	result	NOUN
ijtc-921	109	2	and	and	CCONJ
ijtc-921	109	3	discussion	discussion	NOUN
ijtc-921	109	4	descriptive	descriptive	ADJ
ijtc-921	109	5	statistics	statistic	NOUN
ijtc-921	109	6	descriptive	descriptive	ADJ
ijtc-921	109	7	statistics	statistic	NOUN
ijtc-921	109	8	aimed	aim	VERB
ijtc-921	109	9	to	to	PART
ijtc-921	109	10	determine	determine	VERB
ijtc-921	109	11	the	the	DET
ijtc-921	109	12	average	average	ADJ
ijtc-921	109	13	(	(	PUNCT
ijtc-921	109	14	mean	mean	ADJ
ijtc-921	109	15	)	)	PUNCT
ijtc-921	109	16	,	,	PUNCT
ijtc-921	109	17	maximum	maximum	ADJ
ijtc-921	109	18	,	,	PUNCT
ijtc-921	109	19	minimum	minimum	ADJ
ijtc-921	109	20	,	,	PUNCT
ijtc-921	109	21	and	and	CCONJ
ijtc-921	109	22	standard	standard	ADJ
ijtc-921	109	23	deviation	deviation	NOUN
ijtc-921	109	24	values	value	NOUN
ijtc-921	109	25	of	of	ADP
ijtc-921	109	26	the	the	DET
ijtc-921	109	27	variables	variable	NOUN
ijtc-921	109	28	profitability	profitability	NOUN
ijtc-921	109	29	,	,	PUNCT
ijtc-921	109	30	company	company	NOUN
ijtc-921	109	31	size	size	NOUN
ijtc-921	109	32	,	,	PUNCT
ijtc-921	109	33	and	and	CCONJ
ijtc-921	109	34	tax	tax	NOUN
ijtc-921	109	35	avoidance	avoidance	NOUN
ijtc-921	109	36	.	.	PUNCT
ijtc-921	110	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	110	2	the	the	DET
ijtc-921	110	3	influence	influence	NOUN
ijtc-921	110	4	of	of	ADP
ijtc-921	110	5	profitability	profitability	NOUN
ijtc-921	110	6	and	and	CCONJ
ijtc-921	110	7	company	company	NOUN
ijtc-921	110	8	size	size	NOUN
ijtc-921	110	9	on	on	ADP
ijtc-921	110	10	tax	tax	NOUN
ijtc-921	110	11	avoidance	avoidance	NOUN
ijtc-921	110	12	(	(	PUNCT
ijtc-921	110	13	a	a	DET
ijtc-921	110	14	case	case	NOUN
ijtc-921	110	15	study	study	NOUN
ijtc-921	110	16	of	of	ADP
ijtc-921	110	17	mining	mining	NOUN
ijtc-921	110	18	companies	company	NOUN
ijtc-921	110	19	listed	list	VERB
ijtc-921	110	20	on	on	ADP
ijtc-921	110	21	the	the	DET
ijtc-921	110	22	indonesia	indonesia	PROPN
ijtc-921	110	23	stock	stock	PROPN
ijtc-921	110	24	exchange	exchange	PROPN
ijtc-921	110	25	in	in	ADP
ijtc-921	110	26	2018	2018	NUM
ijtc-921	110	27	-	-	SYM
ijtc-921	110	28	2022	2022	NUM
ijtc-921	110	29	)	)	PUNCT
ijtc-921	110	30	raga	raga	NOUN
ijtc-921	110	31	,	,	PUNCT
ijtc-921	110	32	andayani	andayani	ADJ
ijtc-921	110	33	,	,	PUNCT
ijtc-921	110	34	pertiwi	pertiwi	PROPN
ijtc-921	110	35	,	,	PUNCT
ijtc-921	110	36	julaeha	julaeha	PROPN
ijtc-921	110	37	,	,	PUNCT
ijtc-921	110	38	and	and	CCONJ
ijtc-921	110	39	harjo	harjo	VERB
ijtc-921	110	40	884	884	NUM
ijtc-921	110	41	|	|	NOUN
ijtc-921	110	42	ilomata	ilomata	PROPN
ijtc-921	110	43	international	international	ADJ
ijtc-921	110	44	journal	journal	NOUN
ijtc-921	110	45	of	of	ADP
ijtc-921	110	46	tax	tax	PROPN
ijtc-921	110	47	&	&	CCONJ
ijtc-921	110	48	accounting	account	VERB
ijtc-921	110	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	110	50	table	table	NOUN
ijtc-921	110	51	2	2	NUM
ijtc-921	110	52	.	.	PUNCT
ijtc-921	110	53	descriptive	descriptive	ADJ
ijtc-921	110	54	statistics	statistic	NOUN
ijtc-921	110	55	test	test	NOUN
ijtc-921	110	56	n	n	PROPN
ijtc-921	110	57	min	min	PROPN
ijtc-921	110	58	.	.	PROPN
ijtc-921	110	59	max	max	PROPN
ijtc-921	110	60	.	.	PUNCT
ijtc-921	111	1	mean	mean	VERB
ijtc-921	111	2	std	std	X
ijtc-921	111	3	.	.	PUNCT
ijtc-921	111	4	deviation	deviation	NOUN
ijtc-921	111	5	profitability	profitability	NOUN
ijtc-921	111	6	(	(	PUNCT
ijtc-921	111	7	x1	x1	PROPN
ijtc-921	111	8	)	)	PUNCT
ijtc-921	111	9	70	70	NUM
ijtc-921	111	10	.00	.00	NUM
ijtc-921	111	11	.62	.62	NUM
ijtc-921	111	12	.1583	.1583	NOUN
ijtc-921	111	13	.15695	.15695	PROPN
ijtc-921	111	14	company	company	NOUN
ijtc-921	111	15	size	size	NOUN
ijtc-921	111	16	(	(	PUNCT
ijtc-921	111	17	x2	x2	PROPN
ijtc-921	111	18	)	)	PUNCT
ijtc-921	111	19	70	70	NUM
ijtc-921	111	20	15.73	15.73	NUM
ijtc-921	111	21	27.93	27.93	NUM
ijtc-921	111	22	20.1236	20.1236	NUM
ijtc-921	111	23	2.15917	2.15917	NUM
ijtc-921	111	24	tax	tax	NOUN
ijtc-921	111	25	avoidance	avoidance	NOUN
ijtc-921	111	26	(	(	PUNCT
ijtc-921	111	27	y	y	NOUN
ijtc-921	111	28	)	)	PUNCT
ijtc-921	111	29	70	70	NUM
ijtc-921	111	30	.05	.05	NUM
ijtc-921	111	31	.61	.61	NUM
ijtc-921	111	32	.2396	.2396	NOUN
ijtc-921	111	33	.12692	.12692	PROPN
ijtc-921	111	34	valid	valid	ADJ
ijtc-921	111	35	n	n	CCONJ
ijtc-921	111	36	(	(	PUNCT
ijtc-921	111	37	listwise	listwise	ADJ
ijtc-921	111	38	)	)	PUNCT
ijtc-921	111	39	70	70	NUM
ijtc-921	111	40	source	source	NOUN
ijtc-921	111	41	:	:	PUNCT
ijtc-921	111	42	data	datum	NOUN
ijtc-921	111	43	processed	process	VERB
ijtc-921	111	44	,	,	PUNCT
ijtc-921	111	45	2023	2023	NUM
ijtc-921	111	46	the	the	DET
ijtc-921	111	47	outcomes	outcome	NOUN
ijtc-921	111	48	of	of	ADP
ijtc-921	111	49	the	the	DET
ijtc-921	111	50	descriptive	descriptive	ADJ
ijtc-921	111	51	statistical	statistical	ADJ
ijtc-921	111	52	analyses	analysis	NOUN
ijtc-921	111	53	have	have	AUX
ijtc-921	111	54	provided	provide	VERB
ijtc-921	111	55	significant	significant	ADJ
ijtc-921	111	56	insights	insight	NOUN
ijtc-921	111	57	into	into	ADP
ijtc-921	111	58	the	the	DET
ijtc-921	111	59	variables	variable	NOUN
ijtc-921	111	60	under	under	ADP
ijtc-921	111	61	investigation	investigation	NOUN
ijtc-921	111	62	.	.	PUNCT
ijtc-921	112	1	specifically	specifically	ADV
ijtc-921	112	2	,	,	PUNCT
ijtc-921	112	3	concerning	concern	VERB
ijtc-921	112	4	the	the	DET
ijtc-921	112	5	dependent	dependent	ADJ
ijtc-921	112	6	variable	variable	NOUN
ijtc-921	112	7	,	,	PUNCT
ijtc-921	112	8	tax	tax	NOUN
ijtc-921	112	9	avoidance	avoidance	NOUN
ijtc-921	112	10	,	,	PUNCT
ijtc-921	112	11	its	its	PRON
ijtc-921	112	12	observed	observed	ADJ
ijtc-921	112	13	values	value	NOUN
ijtc-921	112	14	ranged	range	VERB
ijtc-921	112	15	from	from	ADP
ijtc-921	112	16	a	a	DET
ijtc-921	112	17	minimum	minimum	NOUN
ijtc-921	112	18	of	of	ADP
ijtc-921	112	19	0.05	0.05	NUM
ijtc-921	112	20	to	to	ADP
ijtc-921	112	21	a	a	DET
ijtc-921	112	22	maximum	maximum	NOUN
ijtc-921	112	23	of	of	ADP
ijtc-921	112	24	0.61	0.61	NUM
ijtc-921	112	25	.	.	PUNCT
ijtc-921	113	1	on	on	ADP
ijtc-921	113	2	average	average	ADJ
ijtc-921	113	3	,	,	PUNCT
ijtc-921	113	4	the	the	DET
ijtc-921	113	5	tax	tax	NOUN
ijtc-921	113	6	avoidance	avoidance	NOUN
ijtc-921	113	7	rate	rate	NOUN
ijtc-921	113	8	stood	stand	VERB
ijtc-921	113	9	at	at	ADP
ijtc-921	113	10	0.2396	0.2396	NUM
ijtc-921	113	11	,	,	PUNCT
ijtc-921	113	12	equivalent	equivalent	ADJ
ijtc-921	113	13	to	to	ADP
ijtc-921	113	14	23.96	23.96	NUM
ijtc-921	113	15	%	%	NOUN
ijtc-921	113	16	of	of	ADP
ijtc-921	113	17	the	the	DET
ijtc-921	113	18	tax	tax	NOUN
ijtc-921	113	19	liability	liability	NOUN
ijtc-921	113	20	for	for	ADP
ijtc-921	113	21	several	several	ADJ
ijtc-921	113	22	mining	mining	NOUN
ijtc-921	113	23	companies	company	NOUN
ijtc-921	113	24	listed	list	VERB
ijtc-921	113	25	on	on	ADP
ijtc-921	113	26	the	the	DET
ijtc-921	113	27	indonesian	indonesian	ADJ
ijtc-921	113	28	stock	stock	PROPN
ijtc-921	113	29	exchange	exchange	PROPN
ijtc-921	113	30	.	.	PUNCT
ijtc-921	114	1	it	it	PRON
ijtc-921	114	2	is	be	AUX
ijtc-921	114	3	noteworthy	noteworthy	ADJ
ijtc-921	114	4	that	that	SCONJ
ijtc-921	114	5	this	this	DET
ijtc-921	114	6	average	average	ADJ
ijtc-921	114	7	value	value	NOUN
ijtc-921	114	8	of	of	ADP
ijtc-921	114	9	0.2396	0.2396	NUM
ijtc-921	114	10	exceeded	exceed	VERB
ijtc-921	114	11	the	the	DET
ijtc-921	114	12	standard	standard	ADJ
ijtc-921	114	13	deviation	deviation	NOUN
ijtc-921	114	14	of	of	ADP
ijtc-921	114	15	0.12692	0.12692	NUM
ijtc-921	114	16	,	,	PUNCT
ijtc-921	114	17	indicating	indicate	VERB
ijtc-921	114	18	a	a	DET
ijtc-921	114	19	relatively	relatively	ADV
ijtc-921	114	20	consistent	consistent	ADJ
ijtc-921	114	21	pattern	pattern	NOUN
ijtc-921	114	22	in	in	ADP
ijtc-921	114	23	the	the	DET
ijtc-921	114	24	data	datum	NOUN
ijtc-921	114	25	with	with	ADP
ijtc-921	114	26	limited	limited	ADJ
ijtc-921	114	27	significant	significant	ADJ
ijtc-921	114	28	deviations	deviation	NOUN
ijtc-921	114	29	.	.	PUNCT
ijtc-921	115	1	in	in	ADP
ijtc-921	115	2	contrast	contrast	NOUN
ijtc-921	115	3	,	,	PUNCT
ijtc-921	115	4	the	the	DET
ijtc-921	115	5	independent	independent	ADJ
ijtc-921	115	6	variable	variable	NOUN
ijtc-921	115	7	,	,	PUNCT
ijtc-921	115	8	profitability	profitability	NOUN
ijtc-921	115	9	,	,	PUNCT
ijtc-921	115	10	displayed	display	VERB
ijtc-921	115	11	a	a	DET
ijtc-921	115	12	range	range	NOUN
ijtc-921	115	13	from	from	ADP
ijtc-921	115	14	a	a	DET
ijtc-921	115	15	minimum	minimum	NOUN
ijtc-921	115	16	of	of	ADP
ijtc-921	115	17	0.00	0.00	NUM
ijtc-921	115	18	to	to	ADP
ijtc-921	115	19	a	a	DET
ijtc-921	115	20	maximum	maximum	NOUN
ijtc-921	115	21	of	of	ADP
ijtc-921	115	22	0.62	0.62	NUM
ijtc-921	115	23	.	.	PUNCT
ijtc-921	116	1	the	the	DET
ijtc-921	116	2	average	average	ADJ
ijtc-921	116	3	profitability	profitability	NOUN
ijtc-921	116	4	rate	rate	NOUN
ijtc-921	116	5	was	be	AUX
ijtc-921	116	6	computed	compute	VERB
ijtc-921	116	7	at	at	ADP
ijtc-921	116	8	0.1583	0.1583	NUM
ijtc-921	116	9	or	or	CCONJ
ijtc-921	116	10	15.83	15.83	NUM
ijtc-921	116	11	%	%	NOUN
ijtc-921	116	12	,	,	PUNCT
ijtc-921	116	13	implying	imply	VERB
ijtc-921	116	14	that	that	SCONJ
ijtc-921	116	15	companies	company	NOUN
ijtc-921	116	16	,	,	PUNCT
ijtc-921	116	17	on	on	ADP
ijtc-921	116	18	average	average	ADJ
ijtc-921	116	19	,	,	PUNCT
ijtc-921	116	20	achieved	achieve	VERB
ijtc-921	116	21	a	a	DET
ijtc-921	116	22	net	net	ADJ
ijtc-921	116	23	profit	profit	NOUN
ijtc-921	116	24	-	-	PUNCT
ijtc-921	116	25	to	to	ADP
ijtc-921	116	26	-	-	PUNCT
ijtc-921	116	27	total	total	NOUN
ijtc-921	116	28	assets	asset	NOUN
ijtc-921	116	29	ratio	ratio	NOUN
ijtc-921	116	30	of	of	ADP
ijtc-921	116	31	15.83	15.83	NUM
ijtc-921	116	32	%	%	NOUN
ijtc-921	116	33	,	,	PUNCT
ijtc-921	116	34	highlighting	highlight	VERB
ijtc-921	116	35	their	their	PRON
ijtc-921	116	36	efficiency	efficiency	NOUN
ijtc-921	116	37	in	in	ADP
ijtc-921	116	38	generating	generate	VERB
ijtc-921	116	39	profits	profit	NOUN
ijtc-921	116	40	relative	relative	ADJ
ijtc-921	116	41	to	to	ADP
ijtc-921	116	42	their	their	PRON
ijtc-921	116	43	asset	asset	NOUN
ijtc-921	116	44	base	base	NOUN
ijtc-921	116	45	.	.	PUNCT
ijtc-921	117	1	it	it	PRON
ijtc-921	117	2	's	be	AUX
ijtc-921	117	3	worth	worth	ADJ
ijtc-921	117	4	noting	note	VERB
ijtc-921	117	5	that	that	SCONJ
ijtc-921	117	6	the	the	DET
ijtc-921	117	7	standard	standard	ADJ
ijtc-921	117	8	deviation	deviation	NOUN
ijtc-921	117	9	value	value	NOUN
ijtc-921	117	10	of	of	ADP
ijtc-921	117	11	0.15695	0.15695	NUM
ijtc-921	117	12	was	be	AUX
ijtc-921	117	13	smaller	small	ADJ
ijtc-921	117	14	than	than	ADP
ijtc-921	117	15	the	the	DET
ijtc-921	117	16	average	average	NOUN
ijtc-921	117	17	,	,	PUNCT
ijtc-921	117	18	indicating	indicate	VERB
ijtc-921	117	19	that	that	SCONJ
ijtc-921	117	20	the	the	DET
ijtc-921	117	21	data	datum	NOUN
ijtc-921	117	22	was	be	AUX
ijtc-921	117	23	homogeneous	homogeneous	ADJ
ijtc-921	117	24	,	,	PUNCT
ijtc-921	117	25	with	with	ADP
ijtc-921	117	26	minimal	minimal	ADJ
ijtc-921	117	27	deviations	deviation	NOUN
ijtc-921	117	28	.	.	PUNCT
ijtc-921	118	1	additionally	additionally	ADV
ijtc-921	118	2	,	,	PUNCT
ijtc-921	118	3	the	the	DET
ijtc-921	118	4	independent	independent	ADJ
ijtc-921	118	5	variable	variable	NOUN
ijtc-921	118	6	,	,	PUNCT
ijtc-921	118	7	company	company	NOUN
ijtc-921	118	8	size	size	NOUN
ijtc-921	118	9	,	,	PUNCT
ijtc-921	118	10	ranged	range	VERB
ijtc-921	118	11	from	from	ADP
ijtc-921	118	12	a	a	DET
ijtc-921	118	13	minimum	minimum	ADJ
ijtc-921	118	14	value	value	NOUN
ijtc-921	118	15	of	of	ADP
ijtc-921	118	16	15.73	15.73	NUM
ijtc-921	118	17	to	to	ADP
ijtc-921	118	18	a	a	DET
ijtc-921	118	19	maximum	maximum	NOUN
ijtc-921	118	20	of	of	ADP
ijtc-921	118	21	27.93	27.93	NUM
ijtc-921	118	22	.	.	PUNCT
ijtc-921	119	1	the	the	DET
ijtc-921	119	2	average	average	ADJ
ijtc-921	119	3	company	company	NOUN
ijtc-921	119	4	size	size	NOUN
ijtc-921	119	5	was	be	AUX
ijtc-921	119	6	20.1236	20.1236	NUM
ijtc-921	119	7	,	,	PUNCT
ijtc-921	119	8	with	with	ADP
ijtc-921	119	9	a	a	DET
ijtc-921	119	10	standard	standard	ADJ
ijtc-921	119	11	deviation	deviation	NOUN
ijtc-921	119	12	of	of	ADP
ijtc-921	119	13	2.15917	2.15917	NUM
ijtc-921	119	14	.	.	PUNCT
ijtc-921	120	1	these	these	DET
ijtc-921	120	2	findings	finding	NOUN
ijtc-921	120	3	pointed	point	VERB
ijtc-921	120	4	towards	towards	ADP
ijtc-921	120	5	data	datum	NOUN
ijtc-921	120	6	homogeneity	homogeneity	NOUN
ijtc-921	120	7	,	,	PUNCT
ijtc-921	120	8	as	as	SCONJ
ijtc-921	120	9	the	the	DET
ijtc-921	120	10	standard	standard	ADJ
ijtc-921	120	11	deviation	deviation	NOUN
ijtc-921	120	12	was	be	AUX
ijtc-921	120	13	smaller	small	ADJ
ijtc-921	120	14	than	than	ADP
ijtc-921	120	15	the	the	DET
ijtc-921	120	16	average	average	ADJ
ijtc-921	120	17	value	value	NOUN
ijtc-921	120	18	,	,	PUNCT
ijtc-921	120	19	underscoring	underscore	VERB
ijtc-921	120	20	that	that	SCONJ
ijtc-921	120	21	the	the	DET
ijtc-921	120	22	data	datum	NOUN
ijtc-921	120	23	regarding	regard	VERB
ijtc-921	120	24	the	the	DET
ijtc-921	120	25	sizes	size	NOUN
ijtc-921	120	26	of	of	ADP
ijtc-921	120	27	mining	mining	NOUN
ijtc-921	120	28	companies	company	NOUN
ijtc-921	120	29	were	be	AUX
ijtc-921	120	30	relatively	relatively	ADV
ijtc-921	120	31	consistent	consistent	ADJ
ijtc-921	120	32	and	and	CCONJ
ijtc-921	120	33	did	do	AUX
ijtc-921	120	34	not	not	PART
ijtc-921	120	35	exhibit	exhibit	VERB
ijtc-921	120	36	significant	significant	ADJ
ijtc-921	120	37	variations	variation	NOUN
ijtc-921	120	38	.	.	PUNCT
ijtc-921	121	1	classic	classic	ADJ
ijtc-921	121	2	assumption	assumption	NOUN
ijtc-921	121	3	test	test	NOUN
ijtc-921	121	4	results	result	VERB
ijtc-921	121	5	normality	normality	NOUN
ijtc-921	121	6	test	test	NOUN
ijtc-921	121	7	results	result	VERB
ijtc-921	121	8	a	a	DET
ijtc-921	121	9	normality	normality	NOUN
ijtc-921	121	10	test	test	NOUN
ijtc-921	121	11	was	be	AUX
ijtc-921	121	12	carried	carry	VERB
ijtc-921	121	13	out	out	ADP
ijtc-921	121	14	to	to	PART
ijtc-921	121	15	assess	assess	VERB
ijtc-921	121	16	the	the	DET
ijtc-921	121	17	distribution	distribution	NOUN
ijtc-921	121	18	of	of	ADP
ijtc-921	121	19	the	the	DET
ijtc-921	121	20	data	datum	NOUN
ijtc-921	121	21	for	for	ADP
ijtc-921	121	22	normality	normality	NOUN
ijtc-921	121	23	.	.	PUNCT
ijtc-921	122	1	in	in	ADP
ijtc-921	122	2	this	this	DET
ijtc-921	122	3	study	study	NOUN
ijtc-921	122	4	,	,	PUNCT
ijtc-921	122	5	the	the	DET
ijtc-921	122	6	one	one	NUM
ijtc-921	122	7	-	-	PUNCT
ijtc-921	122	8	sample	sample	NOUN
ijtc-921	122	9	kolmogorov	kolmogorov	ADJ
ijtc-921	122	10	-	-	PUNCT
ijtc-921	122	11	smirnov	smirnov	ADJ
ijtc-921	122	12	test	test	NOUN
ijtc-921	122	13	,	,	PUNCT
ijtc-921	122	14	with	with	ADP
ijtc-921	122	15	a	a	DET
ijtc-921	122	16	minimum	minimum	ADJ
ijtc-921	122	17	significance	significance	NOUN
ijtc-921	122	18	level	level	NOUN
ijtc-921	122	19	of	of	ADP
ijtc-921	122	20	0.05	0.05	NUM
ijtc-921	122	21	,	,	PUNCT
ijtc-921	122	22	was	be	AUX
ijtc-921	122	23	employed	employ	VERB
ijtc-921	122	24	.	.	PUNCT
ijtc-921	123	1	the	the	DET
ijtc-921	123	2	outcomes	outcome	NOUN
ijtc-921	123	3	of	of	ADP
ijtc-921	123	4	the	the	DET
ijtc-921	123	5	data	data	NOUN
ijtc-921	123	6	normality	normality	NOUN
ijtc-921	123	7	test	test	NOUN
ijtc-921	123	8	are	be	AUX
ijtc-921	123	9	outlined	outline	VERB
ijtc-921	123	10	as	as	SCONJ
ijtc-921	123	11	follows	follow	VERB
ijtc-921	123	12	:	:	PUNCT
ijtc-921	123	13	figure	figure	NOUN
ijtc-921	123	14	1	1	NUM
ijtc-921	123	15	.	.	PUNCT
ijtc-921	123	16	normality	normality	NOUN
ijtc-921	123	17	test	test	NOUN
ijtc-921	123	18	results	result	NOUN
ijtc-921	123	19	source	source	NOUN
ijtc-921	123	20	:	:	PUNCT
ijtc-921	123	21	data	datum	NOUN
ijtc-921	123	22	processed	process	VERB
ijtc-921	123	23	,	,	PUNCT
ijtc-921	123	24	2023	2023	NUM
ijtc-921	123	25	one	one	NUM
ijtc-921	123	26	-	-	PUNCT
ijtc-921	123	27	sample	sample	NOUN
ijtc-921	123	28	kolmogorov	kolmogorov	ADJ
ijtc-921	123	29	-	-	PUNCT
ijtc-921	123	30	smirnov	smirnov	ADJ
ijtc-921	123	31	test	test	NOUN
ijtc-921	123	32	unstandardized	unstandardize	VERB
ijtc-921	123	33	residual	residual	ADJ
ijtc-921	123	34	n	n	CCONJ
ijtc-921	123	35	70	70	NUM
ijtc-921	123	36	normal	normal	ADJ
ijtc-921	123	37	parametersa	parametersa	NOUN
ijtc-921	123	38	,	,	PUNCT
ijtc-921	123	39	b	b	PROPN
ijtc-921	124	1	mean	mean	ADJ
ijtc-921	124	2	.0000000	.0000000	NUM
ijtc-921	125	1	std	std	NOUN
ijtc-921	125	2	.	.	PUNCT
ijtc-921	126	1	deviation	deviation	NOUN
ijtc-921	126	2	.12068500	.12068500	NOUN
ijtc-921	126	3	most	most	ADV
ijtc-921	126	4	extreme	extreme	ADJ
ijtc-921	126	5	differences	difference	NOUN
ijtc-921	126	6	absolute	absolute	ADJ
ijtc-921	126	7	.097	.097	NUM
ijtc-921	126	8	positive	positive	ADJ
ijtc-921	126	9	.097	.097	NUM
ijtc-921	126	10	negative	negative	ADJ
ijtc-921	126	11	-.054	-.054	PROPN
ijtc-921	126	12	test	test	NOUN
ijtc-921	126	13	statistic	statistic	NOUN
ijtc-921	126	14	.097	.097	NUM
ijtc-921	126	15	asymp	asymp	PROPN
ijtc-921	126	16	.	.	PUNCT
ijtc-921	127	1	sig	sig	PROPN
ijtc-921	127	2	.	.	PUNCT
ijtc-921	128	1	(	(	PUNCT
ijtc-921	128	2	2	2	NUM
ijtc-921	128	3	-	-	PUNCT
ijtc-921	128	4	tailed)c	tailed)c	NOUN
ijtc-921	128	5	.097	.097	NUM
ijtc-921	128	6	a.	a.	NOUN
ijtc-921	128	7	test	test	NOUN
ijtc-921	128	8	distribution	distribution	NOUN
ijtc-921	128	9	is	be	AUX
ijtc-921	128	10	normal	normal	ADJ
ijtc-921	128	11	.	.	PUNCT
ijtc-921	129	1	b.	b.	PROPN
ijtc-921	129	2	calculated	calculate	VERB
ijtc-921	129	3	from	from	ADP
ijtc-921	129	4	data	data	PROPN
ijtc-921	129	5	.	.	PUNCT
ijtc-921	130	1	c.	c.	NOUN
ijtc-921	130	2	lilliefors	lilliefor	NOUN
ijtc-921	130	3	significance	significance	NOUN
ijtc-921	130	4	correction	correction	NOUN
ijtc-921	130	5	.	.	PUNCT
ijtc-921	131	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	131	2	the	the	DET
ijtc-921	131	3	influence	influence	NOUN
ijtc-921	131	4	of	of	ADP
ijtc-921	131	5	profitability	profitability	NOUN
ijtc-921	131	6	and	and	CCONJ
ijtc-921	131	7	company	company	NOUN
ijtc-921	131	8	size	size	NOUN
ijtc-921	131	9	on	on	ADP
ijtc-921	131	10	tax	tax	NOUN
ijtc-921	131	11	avoidance	avoidance	NOUN
ijtc-921	131	12	(	(	PUNCT
ijtc-921	131	13	a	a	DET
ijtc-921	131	14	case	case	NOUN
ijtc-921	131	15	study	study	NOUN
ijtc-921	131	16	of	of	ADP
ijtc-921	131	17	mining	mining	NOUN
ijtc-921	131	18	companies	company	NOUN
ijtc-921	131	19	listed	list	VERB
ijtc-921	131	20	on	on	ADP
ijtc-921	131	21	the	the	DET
ijtc-921	131	22	indonesia	indonesia	PROPN
ijtc-921	131	23	stock	stock	PROPN
ijtc-921	131	24	exchange	exchange	PROPN
ijtc-921	131	25	in	in	ADP
ijtc-921	131	26	2018	2018	NUM
ijtc-921	131	27	-	-	SYM
ijtc-921	131	28	2022	2022	NUM
ijtc-921	131	29	)	)	PUNCT
ijtc-921	131	30	raga	raga	NOUN
ijtc-921	131	31	,	,	PUNCT
ijtc-921	131	32	andayani	andayani	ADJ
ijtc-921	131	33	,	,	PUNCT
ijtc-921	131	34	pertiwi	pertiwi	PROPN
ijtc-921	131	35	,	,	PUNCT
ijtc-921	131	36	julaeha	julaeha	PROPN
ijtc-921	131	37	,	,	PUNCT
ijtc-921	131	38	and	and	CCONJ
ijtc-921	131	39	harjo	harjo	NOUN
ijtc-921	131	40	885	885	NUM
ijtc-921	131	41	|	|	ADV
ijtc-921	131	42	ilomata	ilomata	PROPN
ijtc-921	131	43	international	international	ADJ
ijtc-921	131	44	journal	journal	NOUN
ijtc-921	131	45	of	of	ADP
ijtc-921	131	46	tax	tax	PROPN
ijtc-921	131	47	&	&	CCONJ
ijtc-921	131	48	accounting	accounting	PROPN
ijtc-921	131	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	131	50	the	the	DET
ijtc-921	131	51	data	datum	NOUN
ijtc-921	131	52	above	above	ADV
ijtc-921	131	53	showed	show	VERB
ijtc-921	131	54	that	that	SCONJ
ijtc-921	131	55	the	the	DET
ijtc-921	131	56	data	datum	NOUN
ijtc-921	131	57	was	be	AUX
ijtc-921	131	58	typically	typically	ADV
ijtc-921	131	59	distributed	distribute	VERB
ijtc-921	131	60	.	.	PUNCT
ijtc-921	132	1	it	it	PRON
ijtc-921	132	2	could	could	AUX
ijtc-921	132	3	be	be	AUX
ijtc-921	132	4	seen	see	VERB
ijtc-921	132	5	from	from	ADP
ijtc-921	132	6	the	the	DET
ijtc-921	132	7	significant	significant	ADJ
ijtc-921	132	8	value	value	NOUN
ijtc-921	132	9	,	,	PUNCT
ijtc-921	132	10	which	which	PRON
ijtc-921	132	11	was	be	AUX
ijtc-921	132	12	greater	great	ADJ
ijtc-921	132	13	than	than	ADP
ijtc-921	132	14	0.05	0.05	NUM
ijtc-921	132	15	(	(	PUNCT
ijtc-921	132	16	0.097	0.097	NUM
ijtc-921	132	17	>	>	SYM
ijtc-921	132	18	0.05	0.05	NUM
ijtc-921	132	19	)	)	PUNCT
ijtc-921	132	20	.	.	PUNCT
ijtc-921	133	1	multicollinearity	multicollinearity	NOUN
ijtc-921	133	2	test	test	NOUN
ijtc-921	133	3	results	result	VERB
ijtc-921	133	4	the	the	DET
ijtc-921	133	5	multicollinearity	multicollinearity	NOUN
ijtc-921	133	6	test	test	NOUN
ijtc-921	133	7	aimed	aim	VERB
ijtc-921	133	8	to	to	PART
ijtc-921	133	9	evaluate	evaluate	VERB
ijtc-921	133	10	the	the	DET
ijtc-921	133	11	strength	strength	NOUN
ijtc-921	133	12	of	of	ADP
ijtc-921	133	13	correlation	correlation	NOUN
ijtc-921	133	14	among	among	ADP
ijtc-921	133	15	the	the	DET
ijtc-921	133	16	independent	independent	ADJ
ijtc-921	133	17	variables	variable	NOUN
ijtc-921	133	18	within	within	ADP
ijtc-921	133	19	the	the	DET
ijtc-921	133	20	regression	regression	NOUN
ijtc-921	133	21	model	model	NOUN
ijtc-921	133	22	.	.	PUNCT
ijtc-921	134	1	a	a	DET
ijtc-921	134	2	desirable	desirable	ADJ
ijtc-921	134	3	regression	regression	NOUN
ijtc-921	134	4	model	model	NOUN
ijtc-921	134	5	is	be	AUX
ijtc-921	134	6	characterized	characterize	VERB
ijtc-921	134	7	by	by	ADP
ijtc-921	134	8	the	the	DET
ijtc-921	134	9	absence	absence	NOUN
ijtc-921	134	10	of	of	ADP
ijtc-921	134	11	significant	significant	ADJ
ijtc-921	134	12	correlations	correlation	NOUN
ijtc-921	134	13	among	among	ADP
ijtc-921	134	14	the	the	DET
ijtc-921	134	15	independent	independent	ADJ
ijtc-921	134	16	variables	variable	NOUN
ijtc-921	134	17	,	,	PUNCT
ijtc-921	134	18	indicating	indicate	VERB
ijtc-921	134	19	the	the	DET
ijtc-921	134	20	absence	absence	NOUN
ijtc-921	134	21	of	of	ADP
ijtc-921	134	22	multicollinearity	multicollinearity	NOUN
ijtc-921	134	23	.	.	PUNCT
ijtc-921	135	1	multicollinearity	multicollinearity	NOUN
ijtc-921	135	2	is	be	AUX
ijtc-921	135	3	typically	typically	ADV
ijtc-921	135	4	identified	identify	VERB
ijtc-921	135	5	through	through	ADP
ijtc-921	135	6	the	the	DET
ijtc-921	135	7	examination	examination	NOUN
ijtc-921	135	8	of	of	ADP
ijtc-921	135	9	two	two	NUM
ijtc-921	135	10	key	key	ADJ
ijtc-921	135	11	indicators	indicator	NOUN
ijtc-921	135	12	:	:	PUNCT
ijtc-921	135	13	the	the	DET
ijtc-921	135	14	tolerance	tolerance	NOUN
ijtc-921	135	15	value	value	NOUN
ijtc-921	135	16	and	and	CCONJ
ijtc-921	135	17	the	the	DET
ijtc-921	135	18	vif	vif	NOUN
ijtc-921	135	19	(	(	PUNCT
ijtc-921	135	20	variance	variance	NOUN
ijtc-921	135	21	inflation	inflation	NOUN
ijtc-921	135	22	factor	factor	NOUN
ijtc-921	135	23	)	)	PUNCT
ijtc-921	135	24	.	.	PUNCT
ijtc-921	136	1	multicollinearity	multicollinearity	NOUN
ijtc-921	136	2	is	be	AUX
ijtc-921	136	3	present	present	ADJ
ijtc-921	136	4	when	when	SCONJ
ijtc-921	136	5	the	the	DET
ijtc-921	136	6	variance	variance	NOUN
ijtc-921	136	7	inflation	inflation	NOUN
ijtc-921	136	8	factor	factor	NOUN
ijtc-921	136	9	(	(	PUNCT
ijtc-921	136	10	vif	vif	NOUN
ijtc-921	136	11	)	)	PUNCT
ijtc-921	136	12	exceeds	exceed	VERB
ijtc-921	136	13	10	10	NUM
ijtc-921	136	14	or	or	CCONJ
ijtc-921	136	15	when	when	SCONJ
ijtc-921	136	16	the	the	DET
ijtc-921	136	17	tolerance	tolerance	NOUN
ijtc-921	136	18	value	value	NOUN
ijtc-921	136	19	falls	fall	VERB
ijtc-921	136	20	below	below	ADP
ijtc-921	136	21	0.01	0.01	NUM
ijtc-921	136	22	.	.	PUNCT
ijtc-921	137	1	the	the	DET
ijtc-921	137	2	following	follow	VERB
ijtc-921	137	3	summarizes	summarize	VERB
ijtc-921	137	4	the	the	DET
ijtc-921	137	5	outcomes	outcome	NOUN
ijtc-921	137	6	of	of	ADP
ijtc-921	137	7	the	the	DET
ijtc-921	137	8	multicollinearity	multicollinearity	NOUN
ijtc-921	137	9	test	test	NOUN
ijtc-921	137	10	:	:	PUNCT
ijtc-921	137	11	figure	figure	NOUN
ijtc-921	137	12	2	2	NUM
ijtc-921	137	13	.	.	PUNCT
ijtc-921	137	14	multicollinearity	multicollinearity	NOUN
ijtc-921	137	15	test	test	NOUN
ijtc-921	137	16	results	result	NOUN
ijtc-921	137	17	source	source	NOUN
ijtc-921	137	18	:	:	PUNCT
ijtc-921	137	19	data	datum	NOUN
ijtc-921	137	20	processed	process	VERB
ijtc-921	137	21	,	,	PUNCT
ijtc-921	137	22	2023	2023	NUM
ijtc-921	137	23	according	accord	VERB
ijtc-921	137	24	to	to	ADP
ijtc-921	137	25	the	the	DET
ijtc-921	137	26	data	datum	NOUN
ijtc-921	137	27	presented	present	VERB
ijtc-921	137	28	,	,	PUNCT
ijtc-921	137	29	the	the	DET
ijtc-921	137	30	vif	vif	NOUN
ijtc-921	137	31	value	value	NOUN
ijtc-921	137	32	for	for	ADP
ijtc-921	137	33	the	the	DET
ijtc-921	137	34	profitability	profitability	NOUN
ijtc-921	137	35	variable	variable	NOUN
ijtc-921	137	36	was	be	AUX
ijtc-921	137	37	found	find	VERB
ijtc-921	137	38	to	to	PART
ijtc-921	137	39	be	be	AUX
ijtc-921	137	40	1.006	1.006	NUM
ijtc-921	137	41	,	,	PUNCT
ijtc-921	137	42	while	while	SCONJ
ijtc-921	137	43	the	the	DET
ijtc-921	137	44	vif	vif	NOUN
ijtc-921	137	45	value	value	NOUN
ijtc-921	137	46	for	for	ADP
ijtc-921	137	47	the	the	DET
ijtc-921	137	48	company	company	NOUN
ijtc-921	137	49	size	size	NOUN
ijtc-921	137	50	variable	variable	NOUN
ijtc-921	137	51	was	be	AUX
ijtc-921	137	52	1.006	1.006	NUM
ijtc-921	137	53	as	as	ADV
ijtc-921	137	54	well	well	ADV
ijtc-921	137	55	.	.	PUNCT
ijtc-921	138	1	additionally	additionally	ADV
ijtc-921	138	2	,	,	PUNCT
ijtc-921	138	3	the	the	DET
ijtc-921	138	4	tolerance	tolerance	NOUN
ijtc-921	138	5	value	value	NOUN
ijtc-921	138	6	for	for	ADP
ijtc-921	138	7	the	the	DET
ijtc-921	138	8	profitability	profitability	NOUN
ijtc-921	138	9	variable	variable	NOUN
ijtc-921	138	10	was	be	AUX
ijtc-921	138	11	calculated	calculate	VERB
ijtc-921	138	12	at	at	ADP
ijtc-921	138	13	0.994	0.994	NUM
ijtc-921	138	14	,	,	PUNCT
ijtc-921	138	15	and	and	CCONJ
ijtc-921	138	16	for	for	ADP
ijtc-921	138	17	the	the	DET
ijtc-921	138	18	company	company	NOUN
ijtc-921	138	19	size	size	NOUN
ijtc-921	138	20	variable	variable	NOUN
ijtc-921	138	21	,	,	PUNCT
ijtc-921	138	22	it	it	PRON
ijtc-921	138	23	was	be	AUX
ijtc-921	138	24	also	also	ADV
ijtc-921	138	25	0.994	0.994	NUM
ijtc-921	138	26	.	.	PUNCT
ijtc-921	139	1	it	it	PRON
ijtc-921	139	2	is	be	AUX
ijtc-921	139	3	noteworthy	noteworthy	ADJ
ijtc-921	139	4	that	that	SCONJ
ijtc-921	139	5	all	all	DET
ijtc-921	139	6	independent	independent	ADJ
ijtc-921	139	7	variables	variable	NOUN
ijtc-921	139	8	under	under	ADP
ijtc-921	139	9	scrutiny	scrutiny	NOUN
ijtc-921	139	10	in	in	ADP
ijtc-921	139	11	this	this	DET
ijtc-921	139	12	study	study	NOUN
ijtc-921	139	13	exhibited	exhibit	VERB
ijtc-921	139	14	tolerance	tolerance	NOUN
ijtc-921	139	15	values	value	NOUN
ijtc-921	139	16	exceeding	exceed	VERB
ijtc-921	139	17	the	the	DET
ijtc-921	139	18	threshold	threshold	NOUN
ijtc-921	139	19	of	of	ADP
ijtc-921	139	20	0.01	0.01	NUM
ijtc-921	139	21	and	and	CCONJ
ijtc-921	139	22	vif	vif	NOUN
ijtc-921	139	23	values	value	NOUN
ijtc-921	139	24	well	well	ADV
ijtc-921	139	25	below	below	ADP
ijtc-921	139	26	10.0	10.0	NUM
ijtc-921	139	27	.	.	PUNCT
ijtc-921	140	1	this	this	PRON
ijtc-921	140	2	substantiates	substantiate	VERB
ijtc-921	140	3	the	the	DET
ijtc-921	140	4	conclusion	conclusion	NOUN
ijtc-921	140	5	that	that	SCONJ
ijtc-921	140	6	there	there	PRON
ijtc-921	140	7	is	be	VERB
ijtc-921	140	8	no	no	DET
ijtc-921	140	9	discernible	discernible	ADJ
ijtc-921	140	10	multicollinearity	multicollinearity	NOUN
ijtc-921	140	11	issue	issue	NOUN
ijtc-921	140	12	within	within	ADP
ijtc-921	140	13	the	the	DET
ijtc-921	140	14	dataset	dataset	NOUN
ijtc-921	140	15	or	or	CCONJ
ijtc-921	140	16	the	the	DET
ijtc-921	140	17	regression	regression	NOUN
ijtc-921	140	18	model	model	NOUN
ijtc-921	140	19	.	.	PUNCT
ijtc-921	141	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-921	141	2	test	test	NOUN
ijtc-921	141	3	results	result	NOUN
ijtc-921	141	4	to	to	PART
ijtc-921	141	5	assess	assess	VERB
ijtc-921	141	6	the	the	DET
ijtc-921	141	7	presence	presence	NOUN
ijtc-921	141	8	of	of	ADP
ijtc-921	141	9	heteroscedasticity	heteroscedasticity	NOUN
ijtc-921	141	10	,	,	PUNCT
ijtc-921	141	11	an	an	DET
ijtc-921	141	12	examination	examination	NOUN
ijtc-921	141	13	of	of	ADP
ijtc-921	141	14	the	the	DET
ijtc-921	141	15	scatterplot	scatterplot	NOUN
ijtc-921	141	16	graph	graph	NOUN
ijtc-921	141	17	between	between	ADP
ijtc-921	141	18	sresid	sresid	NOUN
ijtc-921	141	19	(	(	PUNCT
ijtc-921	141	20	the	the	DET
ijtc-921	141	21	dependent	dependent	ADJ
ijtc-921	141	22	variable	variable	NOUN
ijtc-921	141	23	)	)	PUNCT
ijtc-921	141	24	and	and	CCONJ
ijtc-921	141	25	zpred	zpre	VERB
ijtc-921	141	26	(	(	PUNCT
ijtc-921	141	27	the	the	DET
ijtc-921	141	28	independent	independent	ADJ
ijtc-921	141	29	variable	variable	NOUN
ijtc-921	141	30	)	)	PUNCT
ijtc-921	141	31	was	be	AUX
ijtc-921	141	32	conducted	conduct	VERB
ijtc-921	141	33	.	.	PUNCT
ijtc-921	142	1	the	the	DET
ijtc-921	142	2	subsequent	subsequent	ADJ
ijtc-921	142	3	section	section	NOUN
ijtc-921	142	4	outlines	outline	VERB
ijtc-921	142	5	the	the	DET
ijtc-921	142	6	findings	finding	NOUN
ijtc-921	142	7	from	from	ADP
ijtc-921	142	8	the	the	DET
ijtc-921	142	9	heteroscedasticity	heteroscedasticity	NOUN
ijtc-921	142	10	test	test	NOUN
ijtc-921	142	11	:	:	PUNCT
ijtc-921	142	12	figure	figure	VERB
ijtc-921	142	13	3	3	NUM
ijtc-921	142	14	.	.	PUNCT
ijtc-921	142	15	heteroscedasticity	heteroscedasticity	NOUN
ijtc-921	142	16	test	test	PROPN
ijtc-921	142	17	results	result	NOUN
ijtc-921	142	18	source	source	NOUN
ijtc-921	142	19	:	:	PUNCT
ijtc-921	142	20	data	datum	NOUN
ijtc-921	142	21	processed	process	VERB
ijtc-921	142	22	,	,	PUNCT
ijtc-921	142	23	2023	2023	NUM
ijtc-921	142	24	coefficientsa	coefficientsa	NOUN
ijtc-921	142	25	model	model	NOUN
ijtc-921	142	26	collinearity	collinearity	NOUN
ijtc-921	142	27	statistics	statistic	NOUN
ijtc-921	142	28	tolerance	tolerance	NOUN
ijtc-921	142	29	vif	vif	NOUN
ijtc-921	142	30	1	1	NUM
ijtc-921	142	31	profitabilitas	profitabilita	NOUN
ijtc-921	142	32	(	(	PUNCT
ijtc-921	142	33	x1	x1	PROPN
ijtc-921	142	34	)	)	PUNCT
ijtc-921	142	35	.994	.994	NUM
ijtc-921	143	1	1.006	1.006	NUM
ijtc-921	143	2	ukuran	ukuran	NOUN
ijtc-921	143	3	perusahaan	perusahaan	PROPN
ijtc-921	143	4	(	(	PUNCT
ijtc-921	143	5	x2	x2	PROPN
ijtc-921	143	6	)	)	PUNCT
ijtc-921	143	7	.994	.994	NUM
ijtc-921	143	8	1.006	1.006	NUM
ijtc-921	143	9	a.	a.	NOUN
ijtc-921	143	10	dependent	dependent	ADJ
ijtc-921	143	11	variable	variable	NOUN
ijtc-921	143	12	:	:	PUNCT
ijtc-921	143	13	penghindaran	penghindaran	ADJ
ijtc-921	143	14	pajak	pajak	ADV
ijtc-921	143	15	(	(	PUNCT
ijtc-921	143	16	y	y	NOUN
ijtc-921	143	17	)	)	PUNCT
ijtc-921	143	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	143	19	the	the	DET
ijtc-921	143	20	influence	influence	NOUN
ijtc-921	143	21	of	of	ADP
ijtc-921	143	22	profitability	profitability	NOUN
ijtc-921	143	23	and	and	CCONJ
ijtc-921	143	24	company	company	NOUN
ijtc-921	143	25	size	size	NOUN
ijtc-921	143	26	on	on	ADP
ijtc-921	143	27	tax	tax	NOUN
ijtc-921	143	28	avoidance	avoidance	NOUN
ijtc-921	143	29	(	(	PUNCT
ijtc-921	143	30	a	a	DET
ijtc-921	143	31	case	case	NOUN
ijtc-921	143	32	study	study	NOUN
ijtc-921	143	33	of	of	ADP
ijtc-921	143	34	mining	mining	NOUN
ijtc-921	143	35	companies	company	NOUN
ijtc-921	143	36	listed	list	VERB
ijtc-921	143	37	on	on	ADP
ijtc-921	143	38	the	the	DET
ijtc-921	143	39	indonesia	indonesia	PROPN
ijtc-921	143	40	stock	stock	PROPN
ijtc-921	143	41	exchange	exchange	PROPN
ijtc-921	143	42	in	in	ADP
ijtc-921	143	43	2018	2018	NUM
ijtc-921	143	44	-	-	SYM
ijtc-921	143	45	2022	2022	NUM
ijtc-921	143	46	)	)	PUNCT
ijtc-921	143	47	raga	raga	NOUN
ijtc-921	143	48	,	,	PUNCT
ijtc-921	143	49	andayani	andayani	ADJ
ijtc-921	143	50	,	,	PUNCT
ijtc-921	143	51	pertiwi	pertiwi	PROPN
ijtc-921	143	52	,	,	PUNCT
ijtc-921	143	53	julaeha	julaeha	PROPN
ijtc-921	143	54	,	,	PUNCT
ijtc-921	143	55	and	and	CCONJ
ijtc-921	143	56	harjo	harjo	PROPN
ijtc-921	143	57	886	886	NUM
ijtc-921	143	58	|	|	ADV
ijtc-921	143	59	ilomata	ilomata	PROPN
ijtc-921	143	60	international	international	ADJ
ijtc-921	143	61	journal	journal	NOUN
ijtc-921	143	62	of	of	ADP
ijtc-921	143	63	tax	tax	PROPN
ijtc-921	143	64	&	&	CCONJ
ijtc-921	143	65	accounting	account	VERB
ijtc-921	143	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	143	67	the	the	DET
ijtc-921	143	68	examination	examination	NOUN
ijtc-921	143	69	of	of	ADP
ijtc-921	143	70	the	the	DET
ijtc-921	143	71	data	datum	NOUN
ijtc-921	143	72	revealed	reveal	VERB
ijtc-921	143	73	a	a	DET
ijtc-921	143	74	lack	lack	NOUN
ijtc-921	143	75	of	of	ADP
ijtc-921	143	76	discernible	discernible	ADJ
ijtc-921	143	77	patterns	pattern	NOUN
ijtc-921	143	78	and	and	CCONJ
ijtc-921	143	79	an	an	DET
ijtc-921	143	80	even	even	ADJ
ijtc-921	143	81	distribution	distribution	NOUN
ijtc-921	143	82	.	.	PUNCT
ijtc-921	144	1	consequently	consequently	ADV
ijtc-921	144	2	,	,	PUNCT
ijtc-921	144	3	it	it	PRON
ijtc-921	144	4	can	can	AUX
ijtc-921	144	5	be	be	AUX
ijtc-921	144	6	inferred	infer	VERB
ijtc-921	144	7	that	that	SCONJ
ijtc-921	144	8	this	this	DET
ijtc-921	144	9	study	study	NOUN
ijtc-921	144	10	did	do	AUX
ijtc-921	144	11	not	not	PART
ijtc-921	144	12	encounter	encounter	VERB
ijtc-921	144	13	any	any	DET
ijtc-921	144	14	issues	issue	NOUN
ijtc-921	144	15	related	relate	VERB
ijtc-921	144	16	to	to	ADP
ijtc-921	144	17	heteroscedasticity	heteroscedasticity	NOUN
ijtc-921	144	18	.	.	PUNCT
ijtc-921	145	1	to	to	PART
ijtc-921	145	2	further	far	ADV
ijtc-921	145	3	validate	validate	VERB
ijtc-921	145	4	this	this	DET
ijtc-921	145	5	assertion	assertion	NOUN
ijtc-921	145	6	,	,	PUNCT
ijtc-921	145	7	the	the	DET
ijtc-921	145	8	glejser	glejser	NOUN
ijtc-921	145	9	test	test	NOUN
ijtc-921	145	10	was	be	AUX
ijtc-921	145	11	conducted	conduct	VERB
ijtc-921	145	12	to	to	PART
ijtc-921	145	13	ascertain	ascertain	VERB
ijtc-921	145	14	whether	whether	SCONJ
ijtc-921	145	15	any	any	DET
ijtc-921	145	16	symptoms	symptom	NOUN
ijtc-921	145	17	of	of	ADP
ijtc-921	145	18	heteroscedasticity	heteroscedasticity	NOUN
ijtc-921	145	19	were	be	AUX
ijtc-921	145	20	present	present	ADJ
ijtc-921	145	21	in	in	ADP
ijtc-921	145	22	the	the	DET
ijtc-921	145	23	dataset	dataset	NOUN
ijtc-921	145	24	.	.	PUNCT
ijtc-921	146	1	figure	figure	VERB
ijtc-921	146	2	4	4	NUM
ijtc-921	146	3	.	.	PUNCT
ijtc-921	146	4	glejser	glejser	PROPN
ijtc-921	146	5	test	test	PROPN
ijtc-921	146	6	results	result	NOUN
ijtc-921	146	7	source	source	NOUN
ijtc-921	146	8	:	:	PUNCT
ijtc-921	146	9	data	datum	NOUN
ijtc-921	146	10	processed	process	VERB
ijtc-921	146	11	,	,	PUNCT
ijtc-921	146	12	2023	2023	NUM
ijtc-921	146	13	it	it	PRON
ijtc-921	146	14	could	could	AUX
ijtc-921	146	15	be	be	AUX
ijtc-921	146	16	seen	see	VERB
ijtc-921	146	17	that	that	SCONJ
ijtc-921	146	18	after	after	ADP
ijtc-921	146	19	carrying	carry	VERB
ijtc-921	146	20	out	out	ADP
ijtc-921	146	21	the	the	DET
ijtc-921	146	22	glejser	glejser	NOUN
ijtc-921	146	23	test	test	NOUN
ijtc-921	146	24	,	,	PUNCT
ijtc-921	146	25	there	there	PRON
ijtc-921	146	26	was	be	VERB
ijtc-921	146	27	still	still	ADV
ijtc-921	146	28	no	no	DET
ijtc-921	146	29	particular	particular	ADJ
ijtc-921	146	30	pattern	pattern	NOUN
ijtc-921	146	31	found	find	VERB
ijtc-921	146	32	,	,	PUNCT
ijtc-921	146	33	and	and	CCONJ
ijtc-921	146	34	the	the	DET
ijtc-921	146	35	data	datum	NOUN
ijtc-921	146	36	was	be	AUX
ijtc-921	146	37	spread	spread	VERB
ijtc-921	146	38	evenly	evenly	ADV
ijtc-921	146	39	.	.	PUNCT
ijtc-921	147	1	this	this	DET
ijtc-921	147	2	research	research	NOUN
ijtc-921	147	3	did	do	AUX
ijtc-921	147	4	not	not	PART
ijtc-921	147	5	have	have	VERB
ijtc-921	147	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-921	147	7	problems	problem	NOUN
ijtc-921	147	8	.	.	PUNCT
ijtc-921	148	1	autocorrelation	autocorrelation	NOUN
ijtc-921	148	2	test	test	NOUN
ijtc-921	148	3	results	result	NOUN
ijtc-921	148	4	in	in	ADP
ijtc-921	148	5	this	this	DET
ijtc-921	148	6	study	study	NOUN
ijtc-921	148	7	,	,	PUNCT
ijtc-921	148	8	the	the	DET
ijtc-921	148	9	run	run	NOUN
ijtc-921	148	10	test	test	NOUN
ijtc-921	148	11	was	be	AUX
ijtc-921	148	12	employed	employ	VERB
ijtc-921	148	13	to	to	PART
ijtc-921	148	14	assess	assess	VERB
ijtc-921	148	15	the	the	DET
ijtc-921	148	16	presence	presence	NOUN
ijtc-921	148	17	of	of	ADP
ijtc-921	148	18	autocorrelation	autocorrelation	NOUN
ijtc-921	148	19	.	.	PUNCT
ijtc-921	149	1	the	the	DET
ijtc-921	149	2	run	run	NOUN
ijtc-921	149	3	test	test	NOUN
ijtc-921	149	4	is	be	AUX
ijtc-921	149	5	used	use	VERB
ijtc-921	149	6	to	to	PART
ijtc-921	149	7	ascertain	ascertain	VERB
ijtc-921	149	8	whether	whether	SCONJ
ijtc-921	149	9	residuals	residual	NOUN
ijtc-921	149	10	exhibit	exhibit	VERB
ijtc-921	149	11	a	a	DET
ijtc-921	149	12	random	random	ADJ
ijtc-921	149	13	or	or	CCONJ
ijtc-921	149	14	irregular	irregular	ADJ
ijtc-921	149	15	pattern	pattern	NOUN
ijtc-921	149	16	.	.	PUNCT
ijtc-921	150	1	specifically	specifically	ADV
ijtc-921	150	2	,	,	PUNCT
ijtc-921	150	3	if	if	SCONJ
ijtc-921	150	4	the	the	DET
ijtc-921	150	5	asymp.sig	asymp.sig	X
ijtc-921	150	6	.	.	PUNCT
ijtc-921	151	1	(	(	PUNCT
ijtc-921	151	2	two	two	NUM
ijtc-921	151	3	-	-	PUNCT
ijtc-921	151	4	tailed	tailed	ADJ
ijtc-921	151	5	)	)	PUNCT
ijtc-921	151	6	value	value	NOUN
ijtc-921	151	7	exceeded	exceed	VERB
ijtc-921	151	8	0.05	0.05	NUM
ijtc-921	151	9	,	,	PUNCT
ijtc-921	151	10	it	it	PRON
ijtc-921	151	11	would	would	AUX
ijtc-921	151	12	indicate	indicate	VERB
ijtc-921	151	13	the	the	DET
ijtc-921	151	14	absence	absence	NOUN
ijtc-921	151	15	of	of	ADP
ijtc-921	151	16	an	an	DET
ijtc-921	151	17	autocorrelation	autocorrelation	NOUN
ijtc-921	151	18	problem	problem	NOUN
ijtc-921	151	19	.	.	PUNCT
ijtc-921	152	1	the	the	DET
ijtc-921	152	2	subsequent	subsequent	ADJ
ijtc-921	152	3	section	section	NOUN
ijtc-921	152	4	outlines	outline	VERB
ijtc-921	152	5	the	the	DET
ijtc-921	152	6	results	result	NOUN
ijtc-921	152	7	of	of	ADP
ijtc-921	152	8	the	the	DET
ijtc-921	152	9	autocorrelation	autocorrelation	NOUN
ijtc-921	152	10	test	test	NOUN
ijtc-921	152	11	:	:	PUNCT
ijtc-921	152	12	figure	figure	NOUN
ijtc-921	152	13	5	5	NUM
ijtc-921	152	14	.	.	PUNCT
ijtc-921	152	15	autocorrelation	autocorrelation	NOUN
ijtc-921	152	16	test	test	NOUN
ijtc-921	152	17	results	result	NOUN
ijtc-921	152	18	source	source	NOUN
ijtc-921	152	19	:	:	PUNCT
ijtc-921	152	20	data	datum	NOUN
ijtc-921	152	21	processed	process	VERB
ijtc-921	152	22	,	,	PUNCT
ijtc-921	152	23	2023	2023	NUM
ijtc-921	152	24	based	base	VERB
ijtc-921	152	25	on	on	ADP
ijtc-921	152	26	the	the	DET
ijtc-921	152	27	run	run	NOUN
ijtc-921	152	28	test	test	NOUN
ijtc-921	152	29	results	result	NOUN
ijtc-921	152	30	above	above	ADV
ijtc-921	152	31	,	,	PUNCT
ijtc-921	152	32	the	the	DET
ijtc-921	152	33	value	value	NOUN
ijtc-921	152	34	of	of	ADP
ijtc-921	152	35	asymp	asymp	NOUN
ijtc-921	152	36	could	could	AUX
ijtc-921	152	37	be	be	AUX
ijtc-921	152	38	seen	see	VERB
ijtc-921	152	39	.	.	PUNCT
ijtc-921	153	1	sig	sig	PROPN
ijtc-921	153	2	.	.	PUNCT
ijtc-921	154	1	(	(	PUNCT
ijtc-921	154	2	2	2	NUM
ijtc-921	154	3	-	-	PUNCT
ijtc-921	154	4	tailed	tail	VERB
ijtc-921	154	5	)	)	PUNCT
ijtc-921	154	6	of	of	ADP
ijtc-921	154	7	0.194	0.194	NUM
ijtc-921	154	8	>	>	PUNCT
ijtc-921	154	9	0.05	0.05	NUM
ijtc-921	154	10	.	.	PUNCT
ijtc-921	155	1	there	there	PRON
ijtc-921	155	2	were	be	VERB
ijtc-921	155	3	no	no	DET
ijtc-921	155	4	autocorrelation	autocorrelation	NOUN
ijtc-921	155	5	symptoms	symptom	NOUN
ijtc-921	155	6	in	in	ADP
ijtc-921	155	7	this	this	DET
ijtc-921	155	8	research	research	NOUN
ijtc-921	155	9	data	datum	NOUN
ijtc-921	155	10	.	.	PUNCT
ijtc-921	156	1	runs	run	NOUN
ijtc-921	156	2	test	test	VERB
ijtc-921	156	3	unstandardized	unstandardized	ADJ
ijtc-921	156	4	residual	residual	ADJ
ijtc-921	156	5	test	test	NOUN
ijtc-921	156	6	valuea	valuea	NOUN
ijtc-921	156	7	.0000000	.0000000	PROPN
ijtc-921	156	8	cases	case	NOUN
ijtc-921	156	9	<	<	X
ijtc-921	156	10	test	test	NOUN
ijtc-921	156	11	value	value	NOUN
ijtc-921	156	12	40	40	NUM
ijtc-921	156	13	cases	case	NOUN
ijtc-921	156	14	>	>	PUNCT
ijtc-921	156	15	=	=	PUNCT
ijtc-921	156	16	test	test	NOUN
ijtc-921	156	17	value	value	NOUN
ijtc-921	156	18	30	30	NUM
ijtc-921	156	19	total	total	ADJ
ijtc-921	156	20	cases	case	NOUN
ijtc-921	156	21	70	70	NUM
ijtc-921	156	22	number	number	NOUN
ijtc-921	156	23	of	of	ADP
ijtc-921	156	24	runs	run	NOUN
ijtc-921	156	25	30	30	NUM
ijtc-921	156	26	z	z	NOUN
ijtc-921	156	27	-1.300	-1.300	PROPN
ijtc-921	156	28	asymp	asymp	PROPN
ijtc-921	156	29	.	.	PUNCT
ijtc-921	157	1	sig	sig	PROPN
ijtc-921	157	2	.	.	PUNCT
ijtc-921	158	1	(	(	PUNCT
ijtc-921	158	2	2	2	NUM
ijtc-921	158	3	-	-	PUNCT
ijtc-921	158	4	tailed	tail	VERB
ijtc-921	158	5	)	)	PUNCT
ijtc-921	159	1	.194	.194	NUM
ijtc-921	159	2	a.	a.	NOUN
ijtc-921	159	3	mean	mean	NOUN
ijtc-921	159	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	159	5	the	the	DET
ijtc-921	159	6	influence	influence	NOUN
ijtc-921	159	7	of	of	ADP
ijtc-921	159	8	profitability	profitability	NOUN
ijtc-921	159	9	and	and	CCONJ
ijtc-921	159	10	company	company	NOUN
ijtc-921	159	11	size	size	NOUN
ijtc-921	159	12	on	on	ADP
ijtc-921	159	13	tax	tax	NOUN
ijtc-921	159	14	avoidance	avoidance	NOUN
ijtc-921	159	15	(	(	PUNCT
ijtc-921	159	16	a	a	DET
ijtc-921	159	17	case	case	NOUN
ijtc-921	159	18	study	study	NOUN
ijtc-921	159	19	of	of	ADP
ijtc-921	159	20	mining	mining	NOUN
ijtc-921	159	21	companies	company	NOUN
ijtc-921	159	22	listed	list	VERB
ijtc-921	159	23	on	on	ADP
ijtc-921	159	24	the	the	DET
ijtc-921	159	25	indonesia	indonesia	PROPN
ijtc-921	159	26	stock	stock	PROPN
ijtc-921	159	27	exchange	exchange	PROPN
ijtc-921	159	28	in	in	ADP
ijtc-921	159	29	2018	2018	NUM
ijtc-921	159	30	-	-	SYM
ijtc-921	159	31	2022	2022	NUM
ijtc-921	159	32	)	)	PUNCT
ijtc-921	159	33	raga	raga	NOUN
ijtc-921	159	34	,	,	PUNCT
ijtc-921	159	35	andayani	andayani	ADJ
ijtc-921	159	36	,	,	PUNCT
ijtc-921	159	37	pertiwi	pertiwi	PROPN
ijtc-921	159	38	,	,	PUNCT
ijtc-921	159	39	julaeha	julaeha	PROPN
ijtc-921	159	40	,	,	PUNCT
ijtc-921	159	41	and	and	CCONJ
ijtc-921	159	42	harjo	harjo	VERB
ijtc-921	159	43	887	887	NUM
ijtc-921	159	44	|	|	NOUN
ijtc-921	159	45	ilomata	ilomata	NOUN
ijtc-921	159	46	international	international	ADJ
ijtc-921	159	47	journal	journal	NOUN
ijtc-921	159	48	of	of	ADP
ijtc-921	159	49	tax	tax	PROPN
ijtc-921	159	50	&	&	CCONJ
ijtc-921	159	51	accounting	accounting	PROPN
ijtc-921	159	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	159	53	multiple	multiple	ADJ
ijtc-921	159	54	linear	linear	PROPN
ijtc-921	159	55	regression	regression	NOUN
ijtc-921	159	56	test	test	NOUN
ijtc-921	159	57	results	result	VERB
ijtc-921	159	58	the	the	DET
ijtc-921	159	59	primary	primary	ADJ
ijtc-921	159	60	objective	objective	NOUN
ijtc-921	159	61	of	of	ADP
ijtc-921	159	62	the	the	DET
ijtc-921	159	63	multiple	multiple	ADJ
ijtc-921	159	64	linear	linear	ADJ
ijtc-921	159	65	regression	regression	NOUN
ijtc-921	159	66	analysis	analysis	NOUN
ijtc-921	159	67	was	be	AUX
ijtc-921	159	68	to	to	PART
ijtc-921	159	69	elucidate	elucidate	VERB
ijtc-921	159	70	the	the	DET
ijtc-921	159	71	influence	influence	NOUN
ijtc-921	159	72	exerted	exert	VERB
ijtc-921	159	73	by	by	ADP
ijtc-921	159	74	the	the	DET
ijtc-921	159	75	independent	independent	ADJ
ijtc-921	159	76	variables	variable	NOUN
ijtc-921	159	77	,	,	PUNCT
ijtc-921	159	78	namely	namely	ADV
ijtc-921	159	79	,	,	PUNCT
ijtc-921	159	80	profitability	profitability	NOUN
ijtc-921	159	81	(	(	PUNCT
ijtc-921	159	82	x1	x1	PROPN
ijtc-921	159	83	)	)	PUNCT
ijtc-921	159	84	and	and	CCONJ
ijtc-921	159	85	company	company	NOUN
ijtc-921	159	86	size	size	NOUN
ijtc-921	159	87	(	(	PUNCT
ijtc-921	159	88	x2	x2	PROPN
ijtc-921	159	89	)	)	PUNCT
ijtc-921	159	90	,	,	PUNCT
ijtc-921	159	91	on	on	ADP
ijtc-921	159	92	the	the	DET
ijtc-921	159	93	dependent	dependent	ADJ
ijtc-921	159	94	variable	variable	NOUN
ijtc-921	159	95	,	,	PUNCT
ijtc-921	159	96	tax	tax	NOUN
ijtc-921	159	97	avoidance	avoidance	NOUN
ijtc-921	159	98	(	(	PUNCT
ijtc-921	159	99	y	y	NOUN
ijtc-921	159	100	)	)	PUNCT
ijtc-921	159	101	.	.	PUNCT
ijtc-921	160	1	the	the	DET
ijtc-921	160	2	following	follow	VERB
ijtc-921	160	3	were	be	AUX
ijtc-921	160	4	the	the	DET
ijtc-921	160	5	results	result	NOUN
ijtc-921	160	6	of	of	ADP
ijtc-921	160	7	the	the	DET
ijtc-921	160	8	multiple	multiple	ADJ
ijtc-921	160	9	linear	linear	PROPN
ijtc-921	160	10	regression	regression	NOUN
ijtc-921	160	11	test	test	NOUN
ijtc-921	160	12	:	:	PUNCT
ijtc-921	160	13	figure	figure	VERB
ijtc-921	160	14	6	6	NUM
ijtc-921	160	15	.	.	PUNCT
ijtc-921	161	1	multiple	multiple	ADJ
ijtc-921	161	2	linear	linear	PROPN
ijtc-921	161	3	regression	regression	NOUN
ijtc-921	161	4	test	test	NOUN
ijtc-921	161	5	results	result	NOUN
ijtc-921	161	6	source	source	NOUN
ijtc-921	161	7	:	:	PUNCT
ijtc-921	161	8	data	datum	NOUN
ijtc-921	161	9	processed	process	VERB
ijtc-921	161	10	,	,	PUNCT
ijtc-921	161	11	2023	2023	NUM
ijtc-921	161	12	the	the	DET
ijtc-921	161	13	regression	regression	NOUN
ijtc-921	161	14	equation	equation	NOUN
ijtc-921	161	15	formed	form	VERB
ijtc-921	161	16	based	base	VERB
ijtc-921	161	17	on	on	ADP
ijtc-921	161	18	the	the	DET
ijtc-921	161	19	results	result	NOUN
ijtc-921	161	20	of	of	ADP
ijtc-921	161	21	research	research	NOUN
ijtc-921	161	22	was	be	AUX
ijtc-921	161	23	as	as	SCONJ
ijtc-921	161	24	follows	follow	VERB
ijtc-921	161	25	:	:	PUNCT
ijtc-921	161	26	yit	yit	PROPN
ijtc-921	161	27	=	=	SYM
ijtc-921	161	28	0,102	0,102	NUM
ijtc-921	161	29	–	–	PUNCT
ijtc-921	161	30	0,213x1	0,213x1	NUM
ijtc-921	162	1	+	+	NOUN
ijtc-921	162	2	0,009x2	0,009x2	PUNCT
ijtc-921	163	1	+	+	CCONJ
ijtc-921	163	2	e	e	X
ijtc-921	163	3	the	the	DET
ijtc-921	163	4	preceding	precede	VERB
ijtc-921	163	5	regression	regression	NOUN
ijtc-921	163	6	equation	equation	NOUN
ijtc-921	163	7	was	be	AUX
ijtc-921	163	8	elucidated	elucidate	VERB
ijtc-921	163	9	as	as	SCONJ
ijtc-921	163	10	follows	follow	VERB
ijtc-921	163	11	:	:	PUNCT
ijtc-921	163	12	a.	a.	NOUN
ijtc-921	163	13	the	the	DET
ijtc-921	163	14	constant	constant	ADJ
ijtc-921	163	15	value	value	NOUN
ijtc-921	163	16	(	(	PUNCT
ijtc-921	163	17	α	α	NOUN
ijtc-921	163	18	)	)	PUNCT
ijtc-921	163	19	was	be	AUX
ijtc-921	163	20	determined	determine	VERB
ijtc-921	163	21	to	to	PART
ijtc-921	163	22	be	be	AUX
ijtc-921	163	23	0.102	0.102	NUM
ijtc-921	163	24	,	,	PUNCT
ijtc-921	163	25	and	and	CCONJ
ijtc-921	163	26	it	it	PRON
ijtc-921	163	27	was	be	AUX
ijtc-921	163	28	positively	positively	ADV
ijtc-921	163	29	oriented	orient	VERB
ijtc-921	163	30	.	.	PUNCT
ijtc-921	164	1	this	this	PRON
ijtc-921	164	2	suggests	suggest	VERB
ijtc-921	164	3	that	that	SCONJ
ijtc-921	164	4	in	in	ADP
ijtc-921	164	5	the	the	DET
ijtc-921	164	6	absence	absence	NOUN
ijtc-921	164	7	of	of	ADP
ijtc-921	164	8	the	the	DET
ijtc-921	164	9	profitability	profitability	NOUN
ijtc-921	164	10	and	and	CCONJ
ijtc-921	164	11	company	company	NOUN
ijtc-921	164	12	size	size	NOUN
ijtc-921	164	13	variables	variable	NOUN
ijtc-921	164	14	,	,	PUNCT
ijtc-921	164	15	the	the	DET
ijtc-921	164	16	predicted	predict	VERB
ijtc-921	164	17	tax	tax	NOUN
ijtc-921	164	18	avoidance	avoidance	NOUN
ijtc-921	164	19	would	would	AUX
ijtc-921	164	20	stand	stand	VERB
ijtc-921	164	21	at	at	ADP
ijtc-921	164	22	0.102	0.102	NUM
ijtc-921	164	23	.	.	PUNCT
ijtc-921	165	1	b.	b.	VERB
ijtc-921	166	1	the	the	DET
ijtc-921	166	2	coefficient	coefficient	NOUN
ijtc-921	166	3	associated	associate	VERB
ijtc-921	166	4	with	with	ADP
ijtc-921	166	5	the	the	DET
ijtc-921	166	6	profitability	profitability	NOUN
ijtc-921	166	7	variable	variable	NOUN
ijtc-921	166	8	was	be	AUX
ijtc-921	166	9	calculated	calculate	VERB
ijtc-921	166	10	at	at	ADP
ijtc-921	166	11	-0.213	-0.213	NUM
ijtc-921	166	12	,	,	PUNCT
ijtc-921	166	13	indicating	indicate	VERB
ijtc-921	166	14	a	a	DET
ijtc-921	166	15	negative	negative	ADJ
ijtc-921	166	16	relationship	relationship	NOUN
ijtc-921	166	17	.	.	PUNCT
ijtc-921	167	1	when	when	SCONJ
ijtc-921	167	2	the	the	DET
ijtc-921	167	3	profitability	profitability	NOUN
ijtc-921	167	4	variable	variable	ADJ
ijtc-921	167	5	increases	increase	NOUN
ijtc-921	167	6	by	by	ADP
ijtc-921	167	7	one	one	NUM
ijtc-921	167	8	unit	unit	NOUN
ijtc-921	167	9	,	,	PUNCT
ijtc-921	167	10	tax	tax	NOUN
ijtc-921	167	11	avoidance	avoidance	NOUN
ijtc-921	167	12	is	be	AUX
ijtc-921	167	13	expected	expect	VERB
ijtc-921	167	14	to	to	PART
ijtc-921	167	15	decrease	decrease	VERB
ijtc-921	167	16	by	by	ADP
ijtc-921	167	17	0.213	0.213	NUM
ijtc-921	167	18	units	unit	NOUN
ijtc-921	167	19	,	,	PUNCT
ijtc-921	167	20	all	all	DET
ijtc-921	167	21	other	other	ADJ
ijtc-921	167	22	factors	factor	NOUN
ijtc-921	167	23	held	hold	VERB
ijtc-921	167	24	constant	constant	ADJ
ijtc-921	167	25	.	.	PUNCT
ijtc-921	168	1	consequently	consequently	ADV
ijtc-921	168	2	,	,	PUNCT
ijtc-921	168	3	it	it	PRON
ijtc-921	168	4	can	can	AUX
ijtc-921	168	5	be	be	AUX
ijtc-921	168	6	inferred	infer	VERB
ijtc-921	168	7	that	that	SCONJ
ijtc-921	168	8	the	the	DET
ijtc-921	168	9	profitability	profitability	NOUN
ijtc-921	168	10	variable	variable	NOUN
ijtc-921	168	11	has	have	VERB
ijtc-921	168	12	a	a	DET
ijtc-921	168	13	negative	negative	ADJ
ijtc-921	168	14	impact	impact	NOUN
ijtc-921	168	15	on	on	ADP
ijtc-921	168	16	tax	tax	NOUN
ijtc-921	168	17	avoidance	avoidance	NOUN
ijtc-921	168	18	.	.	PUNCT
ijtc-921	169	1	c.	c.	NOUN
ijtc-921	170	1	the	the	DET
ijtc-921	170	2	coefficient	coefficient	NOUN
ijtc-921	170	3	for	for	ADP
ijtc-921	170	4	the	the	DET
ijtc-921	170	5	company	company	NOUN
ijtc-921	170	6	size	size	NOUN
ijtc-921	170	7	variable	variable	NOUN
ijtc-921	170	8	was	be	AUX
ijtc-921	170	9	measured	measure	VERB
ijtc-921	170	10	at	at	ADP
ijtc-921	170	11	0.009	0.009	NUM
ijtc-921	170	12	,	,	PUNCT
ijtc-921	170	13	representing	represent	VERB
ijtc-921	170	14	a	a	DET
ijtc-921	170	15	positive	positive	ADJ
ijtc-921	170	16	value	value	NOUN
ijtc-921	170	17	.	.	PUNCT
ijtc-921	171	1	in	in	ADP
ijtc-921	171	2	the	the	DET
ijtc-921	171	3	event	event	NOUN
ijtc-921	171	4	of	of	ADP
ijtc-921	171	5	an	an	DET
ijtc-921	171	6	increase	increase	NOUN
ijtc-921	171	7	of	of	ADP
ijtc-921	171	8	one	one	NUM
ijtc-921	171	9	unit	unit	NOUN
ijtc-921	171	10	in	in	ADP
ijtc-921	171	11	the	the	DET
ijtc-921	171	12	company	company	NOUN
ijtc-921	171	13	size	size	NOUN
ijtc-921	171	14	variable	variable	NOUN
ijtc-921	171	15	,	,	PUNCT
ijtc-921	171	16	it	it	PRON
ijtc-921	171	17	is	be	AUX
ijtc-921	171	18	expected	expect	VERB
ijtc-921	171	19	that	that	SCONJ
ijtc-921	171	20	tax	tax	NOUN
ijtc-921	171	21	avoidance	avoidance	NOUN
ijtc-921	171	22	will	will	AUX
ijtc-921	171	23	also	also	ADV
ijtc-921	171	24	increase	increase	VERB
ijtc-921	171	25	by	by	ADP
ijtc-921	171	26	0.009	0.009	NUM
ijtc-921	171	27	units	unit	NOUN
ijtc-921	171	28	,	,	PUNCT
ijtc-921	171	29	with	with	ADP
ijtc-921	171	30	the	the	DET
ijtc-921	171	31	assumption	assumption	NOUN
ijtc-921	171	32	that	that	SCONJ
ijtc-921	171	33	all	all	DET
ijtc-921	171	34	other	other	ADJ
ijtc-921	171	35	independent	independent	ADJ
ijtc-921	171	36	variables	variable	NOUN
ijtc-921	171	37	within	within	ADP
ijtc-921	171	38	the	the	DET
ijtc-921	171	39	regression	regression	NOUN
ijtc-921	171	40	model	model	NOUN
ijtc-921	171	41	remain	remain	VERB
ijtc-921	171	42	constant	constant	ADJ
ijtc-921	171	43	.	.	PUNCT
ijtc-921	172	1	therefore	therefore	ADV
ijtc-921	172	2	,	,	PUNCT
ijtc-921	172	3	the	the	DET
ijtc-921	172	4	positive	positive	ADJ
ijtc-921	172	5	coefficient	coefficient	NOUN
ijtc-921	172	6	value	value	NOUN
ijtc-921	172	7	implies	imply	VERB
ijtc-921	172	8	a	a	DET
ijtc-921	172	9	positive	positive	ADJ
ijtc-921	172	10	correlation	correlation	NOUN
ijtc-921	172	11	between	between	ADP
ijtc-921	172	12	company	company	NOUN
ijtc-921	172	13	size	size	NOUN
ijtc-921	172	14	and	and	CCONJ
ijtc-921	172	15	tax	tax	NOUN
ijtc-921	172	16	avoidance	avoidance	NOUN
ijtc-921	172	17	.	.	PUNCT
ijtc-921	173	1	d.	d.	PROPN
ijtc-921	173	2	the	the	DET
ijtc-921	173	3	presence	presence	NOUN
ijtc-921	173	4	of	of	ADP
ijtc-921	173	5	a	a	DET
ijtc-921	173	6	positive	positive	ADJ
ijtc-921	173	7	sign	sign	NOUN
ijtc-921	173	8	(	(	PUNCT
ijtc-921	173	9	+	+	NOUN
ijtc-921	173	10	)	)	PUNCT
ijtc-921	173	11	signifies	signify	VERB
ijtc-921	173	12	a	a	DET
ijtc-921	173	13	positive	positive	ADJ
ijtc-921	173	14	and	and	CCONJ
ijtc-921	173	15	direct	direct	ADJ
ijtc-921	173	16	relationship	relationship	NOUN
ijtc-921	173	17	between	between	ADP
ijtc-921	173	18	the	the	DET
ijtc-921	173	19	variables	variable	NOUN
ijtc-921	173	20	,	,	PUNCT
ijtc-921	173	21	indicating	indicate	VERB
ijtc-921	173	22	that	that	SCONJ
ijtc-921	173	23	they	they	PRON
ijtc-921	173	24	move	move	VERB
ijtc-921	173	25	in	in	ADP
ijtc-921	173	26	the	the	DET
ijtc-921	173	27	same	same	ADJ
ijtc-921	173	28	direction	direction	NOUN
ijtc-921	173	29	.	.	PUNCT
ijtc-921	174	1	conversely	conversely	ADV
ijtc-921	174	2	,	,	PUNCT
ijtc-921	174	3	a	a	DET
ijtc-921	174	4	negative	negative	ADJ
ijtc-921	174	5	sign	sign	NOUN
ijtc-921	174	6	(	(	PUNCT
ijtc-921	174	7	-	-	PUNCT
ijtc-921	174	8	)	)	PUNCT
ijtc-921	174	9	implies	imply	VERB
ijtc-921	174	10	an	an	DET
ijtc-921	174	11	inverse	inverse	NOUN
ijtc-921	174	12	and	and	CCONJ
ijtc-921	174	13	negative	negative	ADJ
ijtc-921	174	14	relationship	relationship	NOUN
ijtc-921	174	15	between	between	ADP
ijtc-921	174	16	the	the	DET
ijtc-921	174	17	independent	independent	ADJ
ijtc-921	174	18	and	and	CCONJ
ijtc-921	174	19	dependent	dependent	ADJ
ijtc-921	174	20	variables	variable	NOUN
ijtc-921	174	21	,	,	PUNCT
ijtc-921	174	22	indicating	indicate	VERB
ijtc-921	174	23	that	that	SCONJ
ijtc-921	174	24	they	they	PRON
ijtc-921	174	25	move	move	VERB
ijtc-921	174	26	in	in	ADP
ijtc-921	174	27	opposite	opposite	ADJ
ijtc-921	174	28	directions	direction	NOUN
ijtc-921	174	29	.	.	PUNCT
ijtc-921	175	1	hypothesis	hypothesis	NOUN
ijtc-921	175	2	test	test	NOUN
ijtc-921	175	3	results	result	VERB
ijtc-921	175	4	simultaneous	simultaneous	ADJ
ijtc-921	175	5	test	test	NOUN
ijtc-921	175	6	results	result	NOUN
ijtc-921	175	7	(	(	PUNCT
ijtc-921	175	8	f	f	X
ijtc-921	175	9	)	)	PUNCT
ijtc-921	175	10	a	a	DET
ijtc-921	175	11	simultaneous	simultaneous	ADJ
ijtc-921	175	12	test	test	NOUN
ijtc-921	175	13	was	be	AUX
ijtc-921	175	14	obtained	obtain	VERB
ijtc-921	175	15	by	by	ADP
ijtc-921	175	16	comparing	compare	VERB
ijtc-921	175	17	the	the	DET
ijtc-921	175	18	value	value	NOUN
ijtc-921	175	19	of	of	ADP
ijtc-921	175	20	fcount	fcount	NOUN
ijtc-921	175	21	with	with	ADP
ijtc-921	175	22	ftable	ftable	NOUN
ijtc-921	175	23	and	and	CCONJ
ijtc-921	175	24	looking	look	VERB
ijtc-921	175	25	at	at	ADP
ijtc-921	175	26	the	the	DET
ijtc-921	175	27	significance	significance	NOUN
ijtc-921	175	28	value	value	NOUN
ijtc-921	175	29	of	of	ADP
ijtc-921	175	30	the	the	DET
ijtc-921	175	31	following	follow	VERB
ijtc-921	175	32	figure	figure	NOUN
ijtc-921	175	33	:	:	PUNCT
ijtc-921	175	34	coefficientsa	coefficientsa	NOUN
ijtc-921	175	35	model	model	VERB
ijtc-921	175	36	unstandardized	unstandardized	ADJ
ijtc-921	175	37	coefficients	coefficient	NOUN
ijtc-921	175	38	standardize	standardize	VERB
ijtc-921	175	39	d	d	NOUN
ijtc-921	175	40	coefficients	coefficient	NOUN
ijtc-921	175	41	t	t	PROPN
ijtc-921	175	42	sig	sig	NOUN
ijtc-921	175	43	.	.	PUNCT
ijtc-921	176	1	b	b	X
ijtc-921	176	2	std	std	PROPN
ijtc-921	176	3	.	.	NOUN
ijtc-921	176	4	error	error	NOUN
ijtc-921	176	5	beta	beta	NOUN
ijtc-921	176	6	1	1	NUM
ijtc-921	176	7	(	(	PUNCT
ijtc-921	176	8	constant	constant	ADJ
ijtc-921	176	9	)	)	PUNCT
ijtc-921	176	10	.102	.102	NUM
ijtc-921	176	11	.140	.140	NUM
ijtc-921	176	12	.724	.724	NUM
ijtc-921	176	13	.471	.471	NUM
ijtc-921	176	14	profitabilitas	profitabilita	NOUN
ijtc-921	176	15	(	(	PUNCT
ijtc-921	176	16	x1	x1	PROPN
ijtc-921	176	17	)	)	PUNCT
ijtc-921	176	18	-.213	-.213	NOUN
ijtc-921	176	19	.094	.094	PUNCT
ijtc-921	177	1	-.263	-.263	PROPN
ijtc-921	177	2	-2.256	-2.256	PUNCT
ijtc-921	177	3	.027	.027	NUM
ijtc-921	177	4	ukuran	ukuran	PROPN
ijtc-921	177	5	perusahaan	perusahaan	PROPN
ijtc-921	177	6	(	(	PUNCT
ijtc-921	177	7	x2	x2	PROPN
ijtc-921	177	8	)	)	PUNCT
ijtc-921	177	9	.009	.009	NUM
ijtc-921	177	10	.007	.007	NUM
ijtc-921	177	11	.145	.145	NUM
ijtc-921	177	12	1.244	1.244	NUM
ijtc-921	177	13	.218	.218	NUM
ijtc-921	177	14	a.	a.	NOUN
ijtc-921	177	15	dependent	dependent	ADJ
ijtc-921	177	16	variable	variable	NOUN
ijtc-921	177	17	:	:	PUNCT
ijtc-921	177	18	penghindaran	penghindaran	ADJ
ijtc-921	177	19	pajak	pajak	ADV
ijtc-921	177	20	(	(	PUNCT
ijtc-921	177	21	y	y	NOUN
ijtc-921	177	22	)	)	PUNCT
ijtc-921	177	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	177	24	the	the	DET
ijtc-921	177	25	influence	influence	NOUN
ijtc-921	177	26	of	of	ADP
ijtc-921	177	27	profitability	profitability	NOUN
ijtc-921	177	28	and	and	CCONJ
ijtc-921	177	29	company	company	NOUN
ijtc-921	177	30	size	size	NOUN
ijtc-921	177	31	on	on	ADP
ijtc-921	177	32	tax	tax	NOUN
ijtc-921	177	33	avoidance	avoidance	NOUN
ijtc-921	177	34	(	(	PUNCT
ijtc-921	177	35	a	a	DET
ijtc-921	177	36	case	case	NOUN
ijtc-921	177	37	study	study	NOUN
ijtc-921	177	38	of	of	ADP
ijtc-921	177	39	mining	mining	NOUN
ijtc-921	177	40	companies	company	NOUN
ijtc-921	177	41	listed	list	VERB
ijtc-921	177	42	on	on	ADP
ijtc-921	177	43	the	the	DET
ijtc-921	177	44	indonesia	indonesia	PROPN
ijtc-921	177	45	stock	stock	PROPN
ijtc-921	177	46	exchange	exchange	PROPN
ijtc-921	177	47	in	in	ADP
ijtc-921	177	48	2018	2018	NUM
ijtc-921	177	49	-	-	SYM
ijtc-921	177	50	2022	2022	NUM
ijtc-921	177	51	)	)	PUNCT
ijtc-921	177	52	raga	raga	NOUN
ijtc-921	177	53	,	,	PUNCT
ijtc-921	177	54	andayani	andayani	ADJ
ijtc-921	177	55	,	,	PUNCT
ijtc-921	177	56	pertiwi	pertiwi	PROPN
ijtc-921	177	57	,	,	PUNCT
ijtc-921	177	58	julaeha	julaeha	PROPN
ijtc-921	177	59	,	,	PUNCT
ijtc-921	177	60	and	and	CCONJ
ijtc-921	177	61	harjo	harjo	VERB
ijtc-921	177	62	888	888	NUM
ijtc-921	177	63	|	|	ADV
ijtc-921	177	64	ilomata	ilomata	PROPN
ijtc-921	177	65	international	international	ADJ
ijtc-921	177	66	journal	journal	NOUN
ijtc-921	177	67	of	of	ADP
ijtc-921	177	68	tax	tax	PROPN
ijtc-921	177	69	&	&	CCONJ
ijtc-921	177	70	accounting	accounting	PROPN
ijtc-921	177	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	177	72	figure	figure	NOUN
ijtc-921	177	73	7	7	NUM
ijtc-921	177	74	.	.	PUNCT
ijtc-921	177	75	simultaneous	simultaneous	ADJ
ijtc-921	177	76	f	f	PROPN
ijtc-921	177	77	test	test	NOUN
ijtc-921	177	78	results	result	NOUN
ijtc-921	177	79	source	source	NOUN
ijtc-921	177	80	:	:	PUNCT
ijtc-921	177	81	data	datum	NOUN
ijtc-921	177	82	processed	process	VERB
ijtc-921	177	83	,	,	PUNCT
ijtc-921	177	84	2023	2023	NUM
ijtc-921	177	85	based	base	VERB
ijtc-921	177	86	on	on	ADP
ijtc-921	177	87	the	the	DET
ijtc-921	177	88	data	datum	NOUN
ijtc-921	177	89	provided	provide	VERB
ijtc-921	177	90	,	,	PUNCT
ijtc-921	177	91	the	the	DET
ijtc-921	177	92	computed	compute	VERB
ijtc-921	177	93	f	f	PROPN
ijtc-921	177	94	value	value	NOUN
ijtc-921	177	95	was	be	AUX
ijtc-921	177	96	determined	determine	VERB
ijtc-921	177	97	to	to	PART
ijtc-921	177	98	be	be	AUX
ijtc-921	177	99	3.550	3.550	NUM
ijtc-921	177	100	,	,	PUNCT
ijtc-921	177	101	while	while	SCONJ
ijtc-921	177	102	the	the	DET
ijtc-921	177	103	f	f	NOUN
ijtc-921	177	104	-	-	PUNCT
ijtc-921	177	105	table	table	NOUN
ijtc-921	177	106	value	value	NOUN
ijtc-921	177	107	,	,	PUNCT
ijtc-921	177	108	obtained	obtain	VERB
ijtc-921	177	109	from	from	ADP
ijtc-921	177	110	the	the	DET
ijtc-921	177	111	f	f	PROPN
ijtc-921	177	112	distribution	distribution	NOUN
ijtc-921	177	113	table	table	NOUN
ijtc-921	177	114	using	use	VERB
ijtc-921	177	115	degrees	degree	NOUN
ijtc-921	177	116	of	of	ADP
ijtc-921	177	117	freedom	freedom	NOUN
ijtc-921	177	118	for	for	ADP
ijtc-921	177	119	the	the	DET
ijtc-921	177	120	numerator	numerator	NOUN
ijtc-921	177	121	(	(	PUNCT
ijtc-921	177	122	2	2	NUM
ijtc-921	177	123	)	)	PUNCT
ijtc-921	177	124	and	and	CCONJ
ijtc-921	177	125	the	the	DET
ijtc-921	177	126	denominator	denominator	NOUN
ijtc-921	177	127	(	(	PUNCT
ijtc-921	177	128	n2	n2	NOUN
ijtc-921	177	129	=	=	PUNCT
ijtc-921	177	130	n	n	CCONJ
ijtc-921	177	131	-	-	PUNCT
ijtc-921	177	132	k	k	NOUN
ijtc-921	177	133	,	,	PUNCT
ijtc-921	177	134	where	where	SCONJ
ijtc-921	177	135	n	n	NOUN
ijtc-921	177	136	=	=	SYM
ijtc-921	177	137	total	total	ADJ
ijtc-921	177	138	observations	observation	NOUN
ijtc-921	177	139	and	and	CCONJ
ijtc-921	177	140	k	k	NOUN
ijtc-921	177	141	=	=	NOUN
ijtc-921	177	142	number	number	NOUN
ijtc-921	177	143	of	of	ADP
ijtc-921	177	144	predictors	predictor	NOUN
ijtc-921	177	145	)	)	PUNCT
ijtc-921	177	146	,	,	PUNCT
ijtc-921	177	147	was	be	AUX
ijtc-921	177	148	found	find	VERB
ijtc-921	177	149	to	to	PART
ijtc-921	177	150	be	be	AUX
ijtc-921	177	151	3.13	3.13	NUM
ijtc-921	177	152	.	.	PUNCT
ijtc-921	178	1	a	a	DET
ijtc-921	178	2	comparison	comparison	NOUN
ijtc-921	178	3	between	between	ADP
ijtc-921	178	4	the	the	DET
ijtc-921	178	5	f	f	NOUN
ijtc-921	178	6	-	-	PUNCT
ijtc-921	178	7	count	count	NOUN
ijtc-921	178	8	value	value	NOUN
ijtc-921	178	9	of	of	ADP
ijtc-921	178	10	3.550	3.550	NUM
ijtc-921	178	11	and	and	CCONJ
ijtc-921	178	12	the	the	DET
ijtc-921	178	13	critical	critical	ADJ
ijtc-921	178	14	f	f	NOUN
ijtc-921	178	15	-	-	PUNCT
ijtc-921	178	16	table	table	NOUN
ijtc-921	178	17	value	value	NOUN
ijtc-921	178	18	of	of	ADP
ijtc-921	178	19	3.13	3.13	NUM
ijtc-921	178	20	reveals	reveal	VERB
ijtc-921	178	21	a	a	DET
ijtc-921	178	22	notable	notable	ADJ
ijtc-921	178	23	and	and	CCONJ
ijtc-921	178	24	statistically	statistically	ADV
ijtc-921	178	25	significant	significant	ADJ
ijtc-921	178	26	difference	difference	NOUN
ijtc-921	178	27	,	,	PUNCT
ijtc-921	178	28	with	with	ADP
ijtc-921	178	29	a	a	DET
ijtc-921	178	30	significance	significance	NOUN
ijtc-921	178	31	level	level	NOUN
ijtc-921	178	32	of	of	ADP
ijtc-921	178	33	0.034	0.034	NUM
ijtc-921	178	34	,	,	PUNCT
ijtc-921	178	35	which	which	PRON
ijtc-921	178	36	falls	fall	VERB
ijtc-921	178	37	below	below	ADP
ijtc-921	178	38	the	the	DET
ijtc-921	178	39	conventional	conventional	ADJ
ijtc-921	178	40	alpha	alpha	NOUN
ijtc-921	178	41	threshold	threshold	NOUN
ijtc-921	178	42	of	of	ADP
ijtc-921	178	43	0.05	0.05	NUM
ijtc-921	178	44	.	.	PUNCT
ijtc-921	179	1	consequently	consequently	ADV
ijtc-921	179	2	,	,	PUNCT
ijtc-921	179	3	it	it	PRON
ijtc-921	179	4	can	can	AUX
ijtc-921	179	5	be	be	AUX
ijtc-921	179	6	concluded	conclude	VERB
ijtc-921	179	7	that	that	SCONJ
ijtc-921	179	8	both	both	DET
ijtc-921	179	9	profitability	profitability	NOUN
ijtc-921	179	10	(	(	PUNCT
ijtc-921	179	11	x1	x1	PROPN
ijtc-921	179	12	)	)	PUNCT
ijtc-921	179	13	and	and	CCONJ
ijtc-921	179	14	company	company	NOUN
ijtc-921	179	15	size	size	NOUN
ijtc-921	179	16	(	(	PUNCT
ijtc-921	179	17	x2	x2	PROPN
ijtc-921	179	18	)	)	PUNCT
ijtc-921	179	19	together	together	ADV
ijtc-921	179	20	exert	exert	VERB
ijtc-921	179	21	a	a	DET
ijtc-921	179	22	statistically	statistically	ADV
ijtc-921	179	23	significant	significant	ADJ
ijtc-921	179	24	influence	influence	NOUN
ijtc-921	179	25	on	on	ADP
ijtc-921	179	26	tax	tax	NOUN
ijtc-921	179	27	avoidance	avoidance	NOUN
ijtc-921	179	28	(	(	PUNCT
ijtc-921	179	29	y	y	NOUN
ijtc-921	179	30	)	)	PUNCT
ijtc-921	179	31	within	within	ADP
ijtc-921	179	32	the	the	DET
ijtc-921	179	33	context	context	NOUN
ijtc-921	179	34	of	of	ADP
ijtc-921	179	35	mining	mining	NOUN
ijtc-921	179	36	companies	company	NOUN
ijtc-921	179	37	listed	list	VERB
ijtc-921	179	38	on	on	ADP
ijtc-921	179	39	the	the	DET
ijtc-921	179	40	indonesia	indonesia	PROPN
ijtc-921	179	41	stock	stock	PROPN
ijtc-921	179	42	exchange	exchange	PROPN
ijtc-921	179	43	during	during	ADP
ijtc-921	179	44	the	the	DET
ijtc-921	179	45	period	period	NOUN
ijtc-921	179	46	from	from	ADP
ijtc-921	179	47	2018	2018	NUM
ijtc-921	179	48	to	to	ADP
ijtc-921	179	49	2022	2022	NUM
ijtc-921	179	50	.	.	PUNCT
ijtc-921	180	1	partial	partial	ADJ
ijtc-921	180	2	test	test	NOUN
ijtc-921	180	3	results	result	NOUN
ijtc-921	180	4	(	(	PUNCT
ijtc-921	180	5	t	t	NOUN
ijtc-921	180	6	)	)	PUNCT
ijtc-921	180	7	partial	partial	ADJ
ijtc-921	180	8	test	test	NOUN
ijtc-921	180	9	results	result	NOUN
ijtc-921	180	10	were	be	AUX
ijtc-921	180	11	acquired	acquire	VERB
ijtc-921	180	12	through	through	ADP
ijtc-921	180	13	the	the	DET
ijtc-921	180	14	application	application	NOUN
ijtc-921	180	15	of	of	ADP
ijtc-921	180	16	the	the	DET
ijtc-921	180	17	t	t	PROPN
ijtc-921	180	18	statistical	statistical	ADJ
ijtc-921	180	19	test	test	NOUN
ijtc-921	180	20	.	.	PUNCT
ijtc-921	181	1	this	this	PRON
ijtc-921	181	2	involved	involve	VERB
ijtc-921	181	3	comparing	compare	VERB
ijtc-921	181	4	the	the	DET
ijtc-921	181	5	calculated	calculate	VERB
ijtc-921	181	6	t	t	NOUN
ijtc-921	181	7	value	value	NOUN
ijtc-921	181	8	with	with	ADP
ijtc-921	181	9	the	the	DET
ijtc-921	181	10	corresponding	corresponding	ADJ
ijtc-921	181	11	t	t	PROPN
ijtc-921	181	12	-	-	PUNCT
ijtc-921	181	13	table	table	NOUN
ijtc-921	181	14	value	value	NOUN
ijtc-921	181	15	and	and	CCONJ
ijtc-921	181	16	assessing	assess	VERB
ijtc-921	181	17	the	the	DET
ijtc-921	181	18	significance	significance	NOUN
ijtc-921	181	19	level	level	NOUN
ijtc-921	181	20	,	,	PUNCT
ijtc-921	181	21	as	as	SCONJ
ijtc-921	181	22	indicated	indicate	VERB
ijtc-921	181	23	in	in	ADP
ijtc-921	181	24	the	the	DET
ijtc-921	181	25	accompanying	accompany	VERB
ijtc-921	181	26	image	image	NOUN
ijtc-921	181	27	.	.	PUNCT
ijtc-921	182	1	figure	figure	NOUN
ijtc-921	182	2	8	8	NUM
ijtc-921	182	3	.	.	PUNCT
ijtc-921	182	4	partial	partial	ADJ
ijtc-921	182	5	test	test	NOUN
ijtc-921	182	6	results	result	NOUN
ijtc-921	182	7	(	(	PUNCT
ijtc-921	182	8	t	t	NOUN
ijtc-921	182	9	)	)	PUNCT
ijtc-921	182	10	source	source	NOUN
ijtc-921	182	11	:	:	PUNCT
ijtc-921	182	12	data	datum	NOUN
ijtc-921	182	13	processed	process	VERB
ijtc-921	182	14	,	,	PUNCT
ijtc-921	182	15	2023	2023	NUM
ijtc-921	182	16	the	the	DET
ijtc-921	182	17	t	t	PROPN
ijtc-921	182	18	-	-	PUNCT
ijtc-921	182	19	table	table	NOUN
ijtc-921	182	20	value	value	NOUN
ijtc-921	182	21	was	be	AUX
ijtc-921	182	22	derived	derive	VERB
ijtc-921	182	23	by	by	ADP
ijtc-921	182	24	referencing	reference	VERB
ijtc-921	182	25	the	the	DET
ijtc-921	182	26	percentage	percentage	NOUN
ijtc-921	182	27	point	point	NOUN
ijtc-921	182	28	table	table	NOUN
ijtc-921	182	29	of	of	ADP
ijtc-921	182	30	the	the	DET
ijtc-921	182	31	t	t	NOUN
ijtc-921	182	32	distribution	distribution	NOUN
ijtc-921	182	33	,	,	PUNCT
ijtc-921	182	34	utilizing	utilize	VERB
ijtc-921	182	35	the	the	DET
ijtc-921	182	36	degrees	degree	NOUN
ijtc-921	182	37	of	of	ADP
ijtc-921	182	38	freedom	freedom	NOUN
ijtc-921	182	39	(	(	PUNCT
ijtc-921	182	40	df	df	NOUN
ijtc-921	182	41	)	)	PUNCT
ijtc-921	182	42	determined	determine	VERB
ijtc-921	182	43	as	as	ADP
ijtc-921	182	44	df	df	NOUN
ijtc-921	182	45	=	=	NUM
ijtc-921	182	46	total	total	ADJ
ijtc-921	182	47	observation	observation	NOUN
ijtc-921	182	48	data	datum	NOUN
ijtc-921	182	49	(	(	PUNCT
ijtc-921	182	50	n	n	CCONJ
ijtc-921	182	51	)	)	PUNCT
ijtc-921	182	52	number	number	NOUN
ijtc-921	182	53	of	of	ADP
ijtc-921	182	54	variables	variable	NOUN
ijtc-921	182	55	(	(	PUNCT
ijtc-921	182	56	k	k	NOUN
ijtc-921	182	57	)	)	PUNCT
ijtc-921	182	58	,	,	PUNCT
ijtc-921	182	59	with	with	ADP
ijtc-921	182	60	a	a	DET
ijtc-921	182	61	predetermined	predetermine	VERB
ijtc-921	182	62	significance	significance	NOUN
ijtc-921	182	63	level	level	NOUN
ijtc-921	182	64	of	of	ADP
ijtc-921	182	65	0.05	0.05	NUM
ijtc-921	182	66	.	.	PUNCT
ijtc-921	183	1	consequently	consequently	ADV
ijtc-921	183	2	,	,	PUNCT
ijtc-921	183	3	the	the	DET
ijtc-921	183	4	computed	compute	VERB
ijtc-921	183	5	t	t	PROPN
ijtc-921	183	6	-	-	PUNCT
ijtc-921	183	7	table	table	NOUN
ijtc-921	183	8	value	value	NOUN
ijtc-921	183	9	amounted	amount	VERB
ijtc-921	183	10	to	to	ADP
ijtc-921	183	11	1.99547	1.99547	NUM
ijtc-921	183	12	(	(	PUNCT
ijtc-921	183	13	df	df	NOUN
ijtc-921	183	14	=	=	SYM
ijtc-921	183	15	70	70	NUM
ijtc-921	183	16	-	-	SYM
ijtc-921	183	17	2	2	NUM
ijtc-921	183	18	=	=	SYM
ijtc-921	183	19	68	68	NUM
ijtc-921	183	20	)	)	PUNCT
ijtc-921	183	21	.	.	PUNCT
ijtc-921	184	1	with	with	ADP
ijtc-921	184	2	this	this	DET
ijtc-921	184	3	foundation	foundation	NOUN
ijtc-921	184	4	,	,	PUNCT
ijtc-921	184	5	the	the	DET
ijtc-921	184	6	research	research	NOUN
ijtc-921	184	7	findings	finding	NOUN
ijtc-921	184	8	can	can	AUX
ijtc-921	184	9	be	be	AUX
ijtc-921	184	10	summarized	summarize	VERB
ijtc-921	184	11	as	as	SCONJ
ijtc-921	184	12	follows	follow	VERB
ijtc-921	184	13	:	:	PUNCT
ijtc-921	184	14	a.	a.	NOUN
ijtc-921	184	15	the	the	DET
ijtc-921	184	16	influence	influence	NOUN
ijtc-921	184	17	of	of	ADP
ijtc-921	184	18	profitability	profitability	NOUN
ijtc-921	184	19	on	on	ADP
ijtc-921	184	20	tax	tax	NOUN
ijtc-921	184	21	avoidance	avoidance	NOUN
ijtc-921	184	22	the	the	DET
ijtc-921	184	23	results	result	NOUN
ijtc-921	184	24	of	of	ADP
ijtc-921	184	25	the	the	DET
ijtc-921	184	26	t	t	NOUN
ijtc-921	184	27	-	-	PUNCT
ijtc-921	184	28	test	test	NOUN
ijtc-921	184	29	above	above	ADV
ijtc-921	184	30	showed	show	VERB
ijtc-921	184	31	that	that	SCONJ
ijtc-921	184	32	profitability	profitability	NOUN
ijtc-921	184	33	was	be	AUX
ijtc-921	184	34	measured	measure	VERB
ijtc-921	184	35	using	use	VERB
ijtc-921	184	36	return	return	NOUN
ijtc-921	184	37	on	on	ADP
ijtc-921	184	38	assets	asset	NOUN
ijtc-921	184	39	(	(	PUNCT
ijtc-921	184	40	roa	roa	NOUN
ijtc-921	184	41	)	)	PUNCT
ijtc-921	184	42	,	,	PUNCT
ijtc-921	184	43	showing	show	VERB
ijtc-921	184	44	a	a	DET
ijtc-921	184	45	significance	significance	NOUN
ijtc-921	184	46	value	value	NOUN
ijtc-921	184	47	of	of	ADP
ijtc-921	184	48	0.027	0.027	NUM
ijtc-921	184	49	<	<	X
ijtc-921	184	50	0.05	0.05	NUM
ijtc-921	184	51	(	(	PUNCT
ijtc-921	184	52	t	t	NOUN
ijtc-921	184	53	-	-	PUNCT
ijtc-921	184	54	statistic	statistic	NOUN
ijtc-921	184	55	/	/	SYM
ijtc-921	184	56	t	t	NOUN
ijtc-921	184	57	-	-	PUNCT
ijtc-921	184	58	count	count	NOUN
ijtc-921	184	59	)	)	PUNCT
ijtc-921	184	60	and	and	CCONJ
ijtc-921	184	61	had	have	VERB
ijtc-921	184	62	a	a	DET
ijtc-921	184	63	tcount	tcount	NOUN
ijtc-921	184	64	>	>	X
ijtc-921	184	65	ttable	ttable	ADJ
ijtc-921	184	66	,	,	PUNCT
ijtc-921	184	67	namely	namely	ADV
ijtc-921	184	68	-2.256	-2.256	PUNCT
ijtc-921	184	69	>	>	X
ijtc-921	184	70	1.99547	1.99547	NUM
ijtc-921	184	71	.	.	PUNCT
ijtc-921	185	1	therefore	therefore	ADV
ijtc-921	185	2	,	,	PUNCT
ijtc-921	185	3	h0	h0	PROPN
ijtc-921	185	4	was	be	AUX
ijtc-921	185	5	rejected	reject	VERB
ijtc-921	185	6	,	,	PUNCT
ijtc-921	185	7	while	while	SCONJ
ijtc-921	185	8	ha	ha	INTJ
ijtc-921	185	9	was	be	AUX
ijtc-921	185	10	accepted	accept	VERB
ijtc-921	185	11	because	because	SCONJ
ijtc-921	185	12	profitability	profitability	NOUN
ijtc-921	185	13	significantly	significantly	ADV
ijtc-921	185	14	affected	affect	VERB
ijtc-921	185	15	tax	tax	NOUN
ijtc-921	185	16	evasion	evasion	NOUN
ijtc-921	185	17	.	.	PUNCT
ijtc-921	186	1	so	so	ADV
ijtc-921	186	2	,	,	PUNCT
ijtc-921	186	3	the	the	DET
ijtc-921	186	4	first	first	ADJ
ijtc-921	186	5	hypothesis	hypothesis	NOUN
ijtc-921	186	6	,	,	PUNCT
ijtc-921	186	7	which	which	PRON
ijtc-921	186	8	stated	state	VERB
ijtc-921	186	9	that	that	SCONJ
ijtc-921	186	10	profitability	profitability	NOUN
ijtc-921	186	11	affected	affect	VERB
ijtc-921	186	12	tax	tax	NOUN
ijtc-921	186	13	evasion	evasion	NOUN
ijtc-921	186	14	,	,	PUNCT
ijtc-921	186	15	was	be	AUX
ijtc-921	186	16	accepted	accept	VERB
ijtc-921	186	17	or	or	CCONJ
ijtc-921	186	18	proven	prove	VERB
ijtc-921	186	19	.	.	PUNCT
ijtc-921	187	1	b.	b.	VERB
ijtc-921	188	1	the	the	DET
ijtc-921	188	2	influence	influence	NOUN
ijtc-921	188	3	of	of	ADP
ijtc-921	188	4	company	company	NOUN
ijtc-921	188	5	size	size	NOUN
ijtc-921	188	6	on	on	ADP
ijtc-921	188	7	tax	tax	NOUN
ijtc-921	188	8	avoidance	avoidance	NOUN
ijtc-921	188	9	anovaa	anovaa	PROPN
ijtc-921	188	10	model	model	PROPN
ijtc-921	188	11	sum	sum	NOUN
ijtc-921	188	12	of	of	ADP
ijtc-921	188	13	squares	square	NOUN
ijtc-921	188	14	df	df	PROPN
ijtc-921	188	15	mean	mean	PROPN
ijtc-921	188	16	square	square	PROPN
ijtc-921	188	17	f	f	PROPN
ijtc-921	188	18	sig	sig	PROPN
ijtc-921	188	19	.	.	PROPN
ijtc-921	188	20	1	1	NUM
ijtc-921	188	21	regression	regression	NOUN
ijtc-921	188	22	.107	.107	NUM
ijtc-921	188	23	2	2	NUM
ijtc-921	188	24	.053	.053	NUM
ijtc-921	188	25	3.550	3.550	NUM
ijtc-921	188	26	.034b	.034b	PROPN
ijtc-921	188	27	residual	residual	ADJ
ijtc-921	188	28	1.005	1.005	NUM
ijtc-921	188	29	67	67	NUM
ijtc-921	188	30	.015	.015	NUM
ijtc-921	188	31	total	total	NOUN
ijtc-921	188	32	1.111	1.111	NUM
ijtc-921	188	33	69	69	NUM
ijtc-921	188	34	a.	a.	NOUN
ijtc-921	188	35	dependent	dependent	ADJ
ijtc-921	188	36	variable	variable	NOUN
ijtc-921	188	37	:	:	PUNCT
ijtc-921	188	38	penghindaran	penghindaran	ADJ
ijtc-921	188	39	pajak	pajak	ADV
ijtc-921	188	40	(	(	PUNCT
ijtc-921	188	41	y	y	PROPN
ijtc-921	188	42	)	)	PUNCT
ijtc-921	188	43	b.	b.	PROPN
ijtc-921	188	44	predictors	predictor	NOUN
ijtc-921	188	45	:	:	PUNCT
ijtc-921	188	46	(	(	PUNCT
ijtc-921	188	47	constant	constant	ADJ
ijtc-921	188	48	)	)	PUNCT
ijtc-921	188	49	,	,	PUNCT
ijtc-921	188	50	ukuran	ukuran	PROPN
ijtc-921	188	51	perusahaan	perusahaan	PROPN
ijtc-921	188	52	(	(	PUNCT
ijtc-921	188	53	x2	x2	PROPN
ijtc-921	188	54	)	)	PUNCT
ijtc-921	188	55	,	,	PUNCT
ijtc-921	188	56	profitabilitas	profitabilita	NOUN
ijtc-921	188	57	(	(	PUNCT
ijtc-921	188	58	x1	x1	X
ijtc-921	188	59	)	)	PUNCT
ijtc-921	188	60	coefficientsa	coefficientsa	NOUN
ijtc-921	188	61	model	model	VERB
ijtc-921	188	62	unstandardized	unstandardized	ADJ
ijtc-921	188	63	coefficients	coefficient	NOUN
ijtc-921	188	64	standardize	standardize	VERB
ijtc-921	188	65	d	d	NOUN
ijtc-921	188	66	coefficients	coefficient	NOUN
ijtc-921	188	67	t	t	PROPN
ijtc-921	188	68	sig	sig	NOUN
ijtc-921	188	69	.	.	PUNCT
ijtc-921	189	1	b	b	X
ijtc-921	189	2	std	std	PROPN
ijtc-921	189	3	.	.	NOUN
ijtc-921	189	4	error	error	NOUN
ijtc-921	189	5	beta	beta	NOUN
ijtc-921	189	6	1	1	NUM
ijtc-921	189	7	(	(	PUNCT
ijtc-921	189	8	constant	constant	ADJ
ijtc-921	189	9	)	)	PUNCT
ijtc-921	189	10	.102	.102	NUM
ijtc-921	189	11	.140	.140	NUM
ijtc-921	189	12	.724	.724	NUM
ijtc-921	189	13	.471	.471	NUM
ijtc-921	189	14	profitabilitas	profitabilita	NOUN
ijtc-921	189	15	(	(	PUNCT
ijtc-921	189	16	x1	x1	PROPN
ijtc-921	189	17	)	)	PUNCT
ijtc-921	189	18	-.213	-.213	NOUN
ijtc-921	189	19	.094	.094	PUNCT
ijtc-921	190	1	-.263	-.263	PROPN
ijtc-921	190	2	-2.256	-2.256	PUNCT
ijtc-921	190	3	.027	.027	NUM
ijtc-921	190	4	ukuran	ukuran	PROPN
ijtc-921	190	5	perusahaan	perusahaan	PROPN
ijtc-921	190	6	(	(	PUNCT
ijtc-921	190	7	x2	x2	PROPN
ijtc-921	190	8	)	)	PUNCT
ijtc-921	190	9	.009	.009	NUM
ijtc-921	190	10	.007	.007	NUM
ijtc-921	190	11	.145	.145	NUM
ijtc-921	190	12	1.244	1.244	NUM
ijtc-921	190	13	.218	.218	NUM
ijtc-921	190	14	a.	a.	NOUN
ijtc-921	190	15	dependent	dependent	ADJ
ijtc-921	190	16	variable	variable	NOUN
ijtc-921	190	17	:	:	PUNCT
ijtc-921	190	18	penghindaran	penghindaran	ADJ
ijtc-921	190	19	pajak	pajak	ADV
ijtc-921	190	20	(	(	PUNCT
ijtc-921	190	21	y	y	NOUN
ijtc-921	190	22	)	)	PUNCT
ijtc-921	190	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	190	24	the	the	DET
ijtc-921	190	25	influence	influence	NOUN
ijtc-921	190	26	of	of	ADP
ijtc-921	190	27	profitability	profitability	NOUN
ijtc-921	190	28	and	and	CCONJ
ijtc-921	190	29	company	company	NOUN
ijtc-921	190	30	size	size	NOUN
ijtc-921	190	31	on	on	ADP
ijtc-921	190	32	tax	tax	NOUN
ijtc-921	190	33	avoidance	avoidance	NOUN
ijtc-921	190	34	(	(	PUNCT
ijtc-921	190	35	a	a	DET
ijtc-921	190	36	case	case	NOUN
ijtc-921	190	37	study	study	NOUN
ijtc-921	190	38	of	of	ADP
ijtc-921	190	39	mining	mining	NOUN
ijtc-921	190	40	companies	company	NOUN
ijtc-921	190	41	listed	list	VERB
ijtc-921	190	42	on	on	ADP
ijtc-921	190	43	the	the	DET
ijtc-921	190	44	indonesia	indonesia	PROPN
ijtc-921	190	45	stock	stock	PROPN
ijtc-921	190	46	exchange	exchange	PROPN
ijtc-921	190	47	in	in	ADP
ijtc-921	190	48	2018	2018	NUM
ijtc-921	190	49	-	-	SYM
ijtc-921	190	50	2022	2022	NUM
ijtc-921	190	51	)	)	PUNCT
ijtc-921	190	52	raga	raga	NOUN
ijtc-921	190	53	,	,	PUNCT
ijtc-921	190	54	andayani	andayani	ADJ
ijtc-921	190	55	,	,	PUNCT
ijtc-921	190	56	pertiwi	pertiwi	PROPN
ijtc-921	190	57	,	,	PUNCT
ijtc-921	190	58	julaeha	julaeha	PROPN
ijtc-921	190	59	,	,	PUNCT
ijtc-921	190	60	and	and	CCONJ
ijtc-921	190	61	harjo	harjo	VERB
ijtc-921	190	62	889	889	NUM
ijtc-921	190	63	|	|	ADV
ijtc-921	190	64	ilomata	ilomata	PROPN
ijtc-921	190	65	international	international	ADJ
ijtc-921	190	66	journal	journal	NOUN
ijtc-921	190	67	of	of	ADP
ijtc-921	190	68	tax	tax	PROPN
ijtc-921	190	69	&	&	CCONJ
ijtc-921	190	70	accounting	account	VERB
ijtc-921	190	71	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	190	72	the	the	DET
ijtc-921	190	73	outcomes	outcome	NOUN
ijtc-921	190	74	of	of	ADP
ijtc-921	190	75	the	the	DET
ijtc-921	190	76	t	t	NOUN
ijtc-921	190	77	-	-	PUNCT
ijtc-921	190	78	test	test	NOUN
ijtc-921	190	79	,	,	PUNCT
ijtc-921	190	80	which	which	PRON
ijtc-921	190	81	assessed	assess	VERB
ijtc-921	190	82	the	the	DET
ijtc-921	190	83	impact	impact	NOUN
ijtc-921	190	84	of	of	ADP
ijtc-921	190	85	company	company	NOUN
ijtc-921	190	86	size	size	NOUN
ijtc-921	190	87	measured	measure	VERB
ijtc-921	190	88	by	by	ADP
ijtc-921	190	89	size	size	NOUN
ijtc-921	190	90	=	=	SYM
ijtc-921	190	91	ln	ln	ADJ
ijtc-921	190	92	(	(	PUNCT
ijtc-921	190	93	total	total	ADJ
ijtc-921	190	94	assets	asset	NOUN
ijtc-921	190	95	)	)	PUNCT
ijtc-921	190	96	,	,	PUNCT
ijtc-921	190	97	yielded	yield	VERB
ijtc-921	190	98	a	a	DET
ijtc-921	190	99	significance	significance	NOUN
ijtc-921	190	100	result	result	NOUN
ijtc-921	190	101	of	of	ADP
ijtc-921	190	102	0.218	0.218	NUM
ijtc-921	190	103	,	,	PUNCT
ijtc-921	190	104	exceeding	exceed	VERB
ijtc-921	190	105	the	the	DET
ijtc-921	190	106	threshold	threshold	NOUN
ijtc-921	190	107	of	of	ADP
ijtc-921	190	108	0.05	0.05	NUM
ijtc-921	190	109	(	(	PUNCT
ijtc-921	190	110	as	as	SCONJ
ijtc-921	190	111	indicated	indicate	VERB
ijtc-921	190	112	by	by	ADP
ijtc-921	190	113	the	the	DET
ijtc-921	190	114	t	t	PROPN
ijtc-921	190	115	-	-	PUNCT
ijtc-921	190	116	statistic	statistic	NOUN
ijtc-921	190	117	/	/	SYM
ijtc-921	190	118	t	t	NOUN
ijtc-921	190	119	-	-	PUNCT
ijtc-921	190	120	count	count	NOUN
ijtc-921	190	121	)	)	PUNCT
ijtc-921	190	122	.	.	PUNCT
ijtc-921	191	1	furthermore	furthermore	ADV
ijtc-921	191	2	,	,	PUNCT
ijtc-921	191	3	the	the	DET
ijtc-921	191	4	t	t	NOUN
ijtc-921	191	5	-	-	PUNCT
ijtc-921	191	6	count	count	NOUN
ijtc-921	191	7	value	value	NOUN
ijtc-921	191	8	(	(	PUNCT
ijtc-921	191	9	1.244	1.244	NUM
ijtc-921	191	10	)	)	PUNCT
ijtc-921	191	11	was	be	AUX
ijtc-921	191	12	observed	observe	VERB
ijtc-921	191	13	to	to	PART
ijtc-921	191	14	be	be	AUX
ijtc-921	191	15	less	less	ADJ
ijtc-921	191	16	than	than	ADP
ijtc-921	191	17	the	the	DET
ijtc-921	191	18	critical	critical	ADJ
ijtc-921	191	19	t	t	NOUN
ijtc-921	191	20	-	-	PUNCT
ijtc-921	191	21	table	table	NOUN
ijtc-921	191	22	value	value	NOUN
ijtc-921	191	23	(	(	PUNCT
ijtc-921	191	24	1.99547	1.99547	NUM
ijtc-921	191	25	)	)	PUNCT
ijtc-921	191	26	.	.	PUNCT
ijtc-921	192	1	consequently	consequently	ADV
ijtc-921	192	2	,	,	PUNCT
ijtc-921	192	3	the	the	DET
ijtc-921	192	4	null	null	ADJ
ijtc-921	192	5	hypothesis	hypothesis	NOUN
ijtc-921	192	6	(	(	PUNCT
ijtc-921	192	7	h0	h0	PROPN
ijtc-921	192	8	)	)	PUNCT
ijtc-921	192	9	was	be	AUX
ijtc-921	192	10	accepted	accept	VERB
ijtc-921	192	11	,	,	PUNCT
ijtc-921	192	12	while	while	SCONJ
ijtc-921	192	13	the	the	DET
ijtc-921	192	14	alternative	alternative	ADJ
ijtc-921	192	15	hypothesis	hypothesis	NOUN
ijtc-921	192	16	(	(	PUNCT
ijtc-921	192	17	ha	ha	INTJ
ijtc-921	192	18	)	)	PUNCT
ijtc-921	192	19	,	,	PUNCT
ijtc-921	192	20	which	which	PRON
ijtc-921	192	21	posited	posit	VERB
ijtc-921	192	22	that	that	PRON
ijtc-921	192	23	company	company	NOUN
ijtc-921	192	24	size	size	NOUN
ijtc-921	192	25	influences	influence	VERB
ijtc-921	192	26	tax	tax	NOUN
ijtc-921	192	27	evasion	evasion	NOUN
ijtc-921	192	28	,	,	PUNCT
ijtc-921	192	29	was	be	AUX
ijtc-921	192	30	rejected	reject	VERB
ijtc-921	192	31	.	.	PUNCT
ijtc-921	193	1	in	in	ADP
ijtc-921	193	2	summary	summary	NOUN
ijtc-921	193	3	,	,	PUNCT
ijtc-921	193	4	the	the	DET
ijtc-921	193	5	research	research	NOUN
ijtc-921	193	6	findings	finding	NOUN
ijtc-921	193	7	do	do	AUX
ijtc-921	193	8	not	not	PART
ijtc-921	193	9	provide	provide	VERB
ijtc-921	193	10	evidence	evidence	NOUN
ijtc-921	193	11	supporting	support	VERB
ijtc-921	193	12	a	a	DET
ijtc-921	193	13	significant	significant	ADJ
ijtc-921	193	14	effect	effect	NOUN
ijtc-921	193	15	of	of	ADP
ijtc-921	193	16	company	company	NOUN
ijtc-921	193	17	size	size	NOUN
ijtc-921	193	18	on	on	ADP
ijtc-921	193	19	tax	tax	NOUN
ijtc-921	193	20	evasion	evasion	NOUN
ijtc-921	193	21	.	.	PUNCT
ijtc-921	194	1	determination	determination	NOUN
ijtc-921	194	2	coefficient	coefficient	PROPN
ijtc-921	194	3	test	test	NOUN
ijtc-921	194	4	result	result	NOUN
ijtc-921	194	5	(	(	PUNCT
ijtc-921	194	6	r2	r2	PROPN
ijtc-921	194	7	)	)	PUNCT
ijtc-921	194	8	the	the	DET
ijtc-921	194	9	purpose	purpose	NOUN
ijtc-921	194	10	of	of	ADP
ijtc-921	194	11	the	the	DET
ijtc-921	194	12	test	test	NOUN
ijtc-921	194	13	of	of	ADP
ijtc-921	194	14	the	the	DET
ijtc-921	194	15	coefficient	coefficient	NOUN
ijtc-921	194	16	of	of	ADP
ijtc-921	194	17	determination	determination	NOUN
ijtc-921	194	18	was	be	AUX
ijtc-921	194	19	to	to	PART
ijtc-921	194	20	find	find	VERB
ijtc-921	194	21	out	out	ADP
ijtc-921	194	22	how	how	SCONJ
ijtc-921	194	23	much	much	ADJ
ijtc-921	194	24	influence	influence	NOUN
ijtc-921	194	25	the	the	DET
ijtc-921	194	26	independent	independent	ADJ
ijtc-921	194	27	variable	variable	NOUN
ijtc-921	194	28	had	have	VERB
ijtc-921	194	29	in	in	ADP
ijtc-921	194	30	explaining	explain	VERB
ijtc-921	194	31	the	the	DET
ijtc-921	194	32	dependent	dependent	ADJ
ijtc-921	194	33	variable	variable	NOUN
ijtc-921	194	34	.	.	PUNCT
ijtc-921	195	1	the	the	DET
ijtc-921	195	2	following	follow	VERB
ijtc-921	195	3	was	be	AUX
ijtc-921	195	4	the	the	DET
ijtc-921	195	5	coefficient	coefficient	NOUN
ijtc-921	195	6	of	of	ADP
ijtc-921	195	7	determination	determination	NOUN
ijtc-921	195	8	of	of	ADP
ijtc-921	195	9	the	the	DET
ijtc-921	195	10	study	study	NOUN
ijtc-921	195	11	:	:	PUNCT
ijtc-921	195	12	figure	figure	NOUN
ijtc-921	195	13	9	9	NUM
ijtc-921	195	14	.	.	PUNCT
ijtc-921	196	1	determination	determination	NOUN
ijtc-921	196	2	coefficient	coefficient	PROPN
ijtc-921	196	3	source	source	NOUN
ijtc-921	196	4	:	:	PUNCT
ijtc-921	196	5	data	datum	NOUN
ijtc-921	196	6	processed	process	VERB
ijtc-921	196	7	,	,	PUNCT
ijtc-921	196	8	2023	2023	NUM
ijtc-921	196	9	based	base	VERB
ijtc-921	196	10	on	on	ADP
ijtc-921	196	11	the	the	DET
ijtc-921	196	12	coefficient	coefficient	NOUN
ijtc-921	196	13	of	of	ADP
ijtc-921	196	14	determination	determination	NOUN
ijtc-921	196	15	test	test	NOUN
ijtc-921	196	16	results	result	NOUN
ijtc-921	196	17	in	in	ADP
ijtc-921	196	18	figure	figure	NOUN
ijtc-921	196	19	iv.10	iv.10	NOUN
ijtc-921	196	20	,	,	PUNCT
ijtc-921	196	21	it	it	PRON
ijtc-921	196	22	could	could	AUX
ijtc-921	196	23	be	be	AUX
ijtc-921	196	24	seen	see	VERB
ijtc-921	196	25	that	that	SCONJ
ijtc-921	196	26	the	the	DET
ijtc-921	196	27	coefficient	coefficient	NOUN
ijtc-921	196	28	of	of	ADP
ijtc-921	196	29	determination	determination	NOUN
ijtc-921	196	30	,	,	PUNCT
ijtc-921	196	31	which	which	PRON
ijtc-921	196	32	was	be	AUX
ijtc-921	196	33	equated	equate	VERB
ijtc-921	196	34	to	to	ADP
ijtc-921	196	35	the	the	DET
ijtc-921	196	36	r	r	NOUN
ijtc-921	196	37	square	square	ADJ
ijtc-921	196	38	figure	figure	NOUN
ijtc-921	196	39	,	,	PUNCT
ijtc-921	196	40	produced	produce	VERB
ijtc-921	196	41	a	a	DET
ijtc-921	196	42	result	result	NOUN
ijtc-921	196	43	of	of	ADP
ijtc-921	196	44	0.069	0.069	NUM
ijtc-921	196	45	,	,	PUNCT
ijtc-921	196	46	a	a	DET
ijtc-921	196	47	percentage	percentage	NOUN
ijtc-921	196	48	of	of	ADP
ijtc-921	196	49	6.9	6.9	NUM
ijtc-921	196	50	%	%	NOUN
ijtc-921	196	51	.	.	PUNCT
ijtc-921	197	1	it	it	PRON
ijtc-921	197	2	showed	show	VERB
ijtc-921	197	3	that	that	SCONJ
ijtc-921	197	4	profitability	profitability	NOUN
ijtc-921	197	5	and	and	CCONJ
ijtc-921	197	6	company	company	NOUN
ijtc-921	197	7	size	size	NOUN
ijtc-921	197	8	influence	influence	NOUN
ijtc-921	197	9	tax	tax	NOUN
ijtc-921	197	10	avoidance	avoidance	NOUN
ijtc-921	197	11	by	by	ADP
ijtc-921	197	12	6.9	6.9	NUM
ijtc-921	197	13	%	%	NOUN
ijtc-921	197	14	.	.	PUNCT
ijtc-921	198	1	the	the	DET
ijtc-921	198	2	influence	influence	NOUN
ijtc-921	198	3	of	of	ADP
ijtc-921	198	4	profitably	profitably	ADV
ijtc-921	198	5	(	(	PUNCT
ijtc-921	198	6	x1	x1	PROPN
ijtc-921	198	7	)	)	PUNCT
ijtc-921	198	8	on	on	ADP
ijtc-921	198	9	the	the	DET
ijtc-921	198	10	tax	tax	NOUN
ijtc-921	198	11	avoidance	avoidance	NOUN
ijtc-921	198	12	(	(	PUNCT
ijtc-921	198	13	y	y	NOUN
ijtc-921	198	14	)	)	PUNCT
ijtc-921	198	15	in	in	ADP
ijtc-921	198	16	this	this	DET
ijtc-921	198	17	study	study	NOUN
ijtc-921	198	18	,	,	PUNCT
ijtc-921	198	19	the	the	DET
ijtc-921	198	20	profitability	profitability	NOUN
ijtc-921	198	21	variable	variable	NOUN
ijtc-921	198	22	has	have	VERB
ijtc-921	198	23	a	a	DET
ijtc-921	198	24	significant	significant	ADJ
ijtc-921	198	25	effect	effect	NOUN
ijtc-921	198	26	on	on	ADP
ijtc-921	198	27	tax	tax	NOUN
ijtc-921	198	28	avoidance	avoidance	NOUN
ijtc-921	198	29	.	.	PUNCT
ijtc-921	199	1	this	this	PRON
ijtc-921	199	2	is	be	AUX
ijtc-921	199	3	evidenced	evidence	VERB
ijtc-921	199	4	by	by	ADP
ijtc-921	199	5	the	the	DET
ijtc-921	199	6	comparison	comparison	NOUN
ijtc-921	199	7	between	between	ADP
ijtc-921	199	8	the	the	DET
ijtc-921	199	9	t	t	PROPN
ijtc-921	199	10	statistical	statistical	ADJ
ijtc-921	199	11	test	test	NOUN
ijtc-921	199	12	results	result	NOUN
ijtc-921	199	13	and	and	CCONJ
ijtc-921	199	14	the	the	DET
ijtc-921	199	15	t	t	NOUN
ijtc-921	199	16	table	table	NOUN
ijtc-921	199	17	,	,	PUNCT
ijtc-921	199	18	namely	namely	ADV
ijtc-921	199	19	-2.256	-2.256	PUNCT
ijtc-921	199	20	>	>	X
ijtc-921	200	1	1.99547	1.99547	NUM
ijtc-921	200	2	with	with	ADP
ijtc-921	200	3	a	a	DET
ijtc-921	200	4	significance	significance	NOUN
ijtc-921	200	5	value	value	NOUN
ijtc-921	200	6	smaller	small	ADJ
ijtc-921	200	7	than	than	ADP
ijtc-921	200	8	the	the	DET
ijtc-921	200	9	significant	significant	ADJ
ijtc-921	200	10	level	level	NOUN
ijtc-921	200	11	of	of	ADP
ijtc-921	200	12	0.027	0.027	NUM
ijtc-921	200	13	<	<	X
ijtc-921	200	14	0.05	0.05	NUM
ijtc-921	200	15	,	,	PUNCT
ijtc-921	200	16	so	so	ADV
ijtc-921	200	17	h0	h0	PROPN
ijtc-921	200	18	is	be	AUX
ijtc-921	200	19	rejected	reject	VERB
ijtc-921	200	20	and	and	CCONJ
ijtc-921	200	21	ha	ha	INTJ
ijtc-921	200	22	is	be	AUX
ijtc-921	200	23	accepted	accept	VERB
ijtc-921	200	24	,	,	PUNCT
ijtc-921	200	25	thus	thus	ADV
ijtc-921	200	26	it	it	PRON
ijtc-921	200	27	can	can	AUX
ijtc-921	200	28	be	be	AUX
ijtc-921	200	29	concluded	conclude	VERB
ijtc-921	200	30	that	that	SCONJ
ijtc-921	200	31	in	in	ADP
ijtc-921	200	32	this	this	DET
ijtc-921	200	33	study	study	NOUN
ijtc-921	200	34	profitability	profitability	NOUN
ijtc-921	200	35	has	have	VERB
ijtc-921	200	36	a	a	DET
ijtc-921	200	37	significant	significant	ADJ
ijtc-921	200	38	effect	effect	NOUN
ijtc-921	200	39	on	on	ADP
ijtc-921	200	40	tax	tax	NOUN
ijtc-921	200	41	avoidance	avoidance	NOUN
ijtc-921	200	42	in	in	ADP
ijtc-921	200	43	mining	mining	NOUN
ijtc-921	200	44	companies	company	NOUN
ijtc-921	200	45	listed	list	VERB
ijtc-921	200	46	on	on	ADP
ijtc-921	200	47	the	the	DET
ijtc-921	200	48	indonesia	indonesia	PROPN
ijtc-921	200	49	stock	stock	PROPN
ijtc-921	200	50	exchange	exchange	PROPN
ijtc-921	200	51	for	for	ADP
ijtc-921	200	52	the	the	DET
ijtc-921	200	53	period	period	NOUN
ijtc-921	200	54	2018	2018	NUM
ijtc-921	200	55	2022	2022	NUM
ijtc-921	200	56	.	.	PUNCT
ijtc-921	201	1	the	the	DET
ijtc-921	201	2	high	high	ADJ
ijtc-921	201	3	and	and	CCONJ
ijtc-921	201	4	low	low	ADJ
ijtc-921	201	5	value	value	NOUN
ijtc-921	201	6	of	of	ADP
ijtc-921	201	7	profitability	profitability	NOUN
ijtc-921	201	8	will	will	AUX
ijtc-921	201	9	affect	affect	VERB
ijtc-921	201	10	the	the	DET
ijtc-921	201	11	high	high	ADJ
ijtc-921	201	12	and	and	CCONJ
ijtc-921	201	13	low	low	ADJ
ijtc-921	201	14	levels	level	NOUN
ijtc-921	201	15	of	of	ADP
ijtc-921	201	16	tax	tax	NOUN
ijtc-921	201	17	avoidance	avoidance	NOUN
ijtc-921	201	18	carried	carry	VERB
ijtc-921	201	19	out	out	ADP
ijtc-921	201	20	by	by	ADP
ijtc-921	201	21	the	the	DET
ijtc-921	201	22	company	company	NOUN
ijtc-921	201	23	.	.	PUNCT
ijtc-921	202	1	profitability	profitability	NOUN
ijtc-921	202	2	in	in	ADP
ijtc-921	202	3	this	this	DET
ijtc-921	202	4	study	study	NOUN
ijtc-921	202	5	has	have	VERB
ijtc-921	202	6	a	a	DET
ijtc-921	202	7	negative	negative	ADJ
ijtc-921	202	8	directional	directional	ADJ
ijtc-921	202	9	relationship	relationship	NOUN
ijtc-921	202	10	to	to	ADP
ijtc-921	202	11	tax	tax	NOUN
ijtc-921	202	12	avoidance	avoidance	NOUN
ijtc-921	202	13	.	.	PUNCT
ijtc-921	203	1	this	this	DET
ijtc-921	203	2	negative	negative	ADJ
ijtc-921	203	3	direction	direction	NOUN
ijtc-921	203	4	indicates	indicate	VERB
ijtc-921	203	5	that	that	SCONJ
ijtc-921	203	6	the	the	PRON
ijtc-921	203	7	more	more	ADJ
ijtc-921	203	8	the	the	DET
ijtc-921	203	9	company	company	NOUN
ijtc-921	203	10	's	's	PART
ijtc-921	203	11	profitability	profitability	NOUN
ijtc-921	203	12	value	value	NOUN
ijtc-921	203	13	increases	increase	NOUN
ijtc-921	203	14	,	,	PUNCT
ijtc-921	203	15	the	the	PRON
ijtc-921	203	16	more	more	ADV
ijtc-921	203	17	it	it	PRON
ijtc-921	203	18	reduces	reduce	VERB
ijtc-921	203	19	the	the	DET
ijtc-921	203	20	value	value	NOUN
ijtc-921	203	21	of	of	ADP
ijtc-921	203	22	tax	tax	NOUN
ijtc-921	203	23	avoidance	avoidance	NOUN
ijtc-921	203	24	.	.	PUNCT
ijtc-921	204	1	companies	company	NOUN
ijtc-921	204	2	with	with	ADP
ijtc-921	204	3	high	high	ADJ
ijtc-921	204	4	profits	profit	NOUN
ijtc-921	204	5	tend	tend	VERB
ijtc-921	204	6	to	to	PART
ijtc-921	204	7	have	have	VERB
ijtc-921	204	8	good	good	ADJ
ijtc-921	204	9	tax	tax	NOUN
ijtc-921	204	10	planning	planning	NOUN
ijtc-921	204	11	.	.	PUNCT
ijtc-921	205	1	thus	thus	ADV
ijtc-921	205	2	,	,	PUNCT
ijtc-921	205	3	it	it	PRON
ijtc-921	205	4	will	will	AUX
ijtc-921	205	5	obtain	obtain	VERB
ijtc-921	205	6	effective	effective	ADJ
ijtc-921	205	7	and	and	CCONJ
ijtc-921	205	8	optimal	optimal	ADJ
ijtc-921	205	9	taxes	taxis	NOUN
ijtc-921	205	10	,	,	PUNCT
ijtc-921	205	11	which	which	PRON
ijtc-921	205	12	means	mean	VERB
ijtc-921	205	13	that	that	SCONJ
ijtc-921	205	14	tax	tax	NOUN
ijtc-921	205	15	avoidance	avoidance	NOUN
ijtc-921	205	16	actions	action	NOUN
ijtc-921	205	17	will	will	AUX
ijtc-921	205	18	be	be	AUX
ijtc-921	205	19	reduced	reduce	VERB
ijtc-921	205	20	.	.	PUNCT
ijtc-921	206	1	in	in	ADP
ijtc-921	206	2	addition	addition	NOUN
ijtc-921	206	3	,	,	PUNCT
ijtc-921	206	4	companies	company	NOUN
ijtc-921	206	5	with	with	ADP
ijtc-921	206	6	high	high	ADJ
ijtc-921	206	7	profitability	profitability	NOUN
ijtc-921	206	8	will	will	AUX
ijtc-921	206	9	be	be	AUX
ijtc-921	206	10	better	well	ADV
ijtc-921	206	11	able	able	ADJ
ijtc-921	206	12	to	to	PART
ijtc-921	206	13	pay	pay	VERB
ijtc-921	206	14	their	their	PRON
ijtc-921	206	15	tax	tax	NOUN
ijtc-921	206	16	burden	burden	NOUN
ijtc-921	206	17	and	and	CCONJ
ijtc-921	206	18	will	will	AUX
ijtc-921	206	19	report	report	VERB
ijtc-921	206	20	their	their	PRON
ijtc-921	206	21	tax	tax	NOUN
ijtc-921	206	22	burden	burden	NOUN
ijtc-921	206	23	by	by	ADP
ijtc-921	206	24	the	the	DET
ijtc-921	206	25	regulations	regulation	NOUN
ijtc-921	206	26	so	so	SCONJ
ijtc-921	206	27	that	that	SCONJ
ijtc-921	206	28	their	their	PRON
ijtc-921	206	29	reputation	reputation	NOUN
ijtc-921	206	30	is	be	AUX
ijtc-921	206	31	good	good	ADJ
ijtc-921	206	32	in	in	ADP
ijtc-921	206	33	the	the	DET
ijtc-921	206	34	eyes	eye	NOUN
ijtc-921	206	35	of	of	ADP
ijtc-921	206	36	shareholders	shareholder	NOUN
ijtc-921	206	37	and	and	CCONJ
ijtc-921	206	38	get	get	VERB
ijtc-921	206	39	an	an	DET
ijtc-921	206	40	image	image	NOUN
ijtc-921	206	41	by	by	ADP
ijtc-921	206	42	the	the	DET
ijtc-921	206	43	general	general	ADJ
ijtc-921	206	44	public	public	NOUN
ijtc-921	206	45	.	.	PUNCT
ijtc-921	207	1	thus	thus	ADV
ijtc-921	207	2	,	,	PUNCT
ijtc-921	207	3	the	the	DET
ijtc-921	207	4	company	company	NOUN
ijtc-921	207	5	will	will	AUX
ijtc-921	207	6	reduce	reduce	VERB
ijtc-921	207	7	actions	action	NOUN
ijtc-921	207	8	that	that	PRON
ijtc-921	207	9	harm	harm	VERB
ijtc-921	207	10	the	the	DET
ijtc-921	207	11	company	company	NOUN
ijtc-921	207	12	,	,	PUNCT
ijtc-921	207	13	namely	namely	ADV
ijtc-921	207	14	tax	tax	VERB
ijtc-921	207	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	207	16	the	the	DET
ijtc-921	207	17	influence	influence	NOUN
ijtc-921	207	18	of	of	ADP
ijtc-921	207	19	profitability	profitability	NOUN
ijtc-921	207	20	and	and	CCONJ
ijtc-921	207	21	company	company	NOUN
ijtc-921	207	22	size	size	NOUN
ijtc-921	207	23	on	on	ADP
ijtc-921	207	24	tax	tax	NOUN
ijtc-921	207	25	avoidance	avoidance	NOUN
ijtc-921	207	26	(	(	PUNCT
ijtc-921	207	27	a	a	DET
ijtc-921	207	28	case	case	NOUN
ijtc-921	207	29	study	study	NOUN
ijtc-921	207	30	of	of	ADP
ijtc-921	207	31	mining	mining	NOUN
ijtc-921	207	32	companies	company	NOUN
ijtc-921	207	33	listed	list	VERB
ijtc-921	207	34	on	on	ADP
ijtc-921	207	35	the	the	DET
ijtc-921	207	36	indonesia	indonesia	PROPN
ijtc-921	207	37	stock	stock	PROPN
ijtc-921	207	38	exchange	exchange	PROPN
ijtc-921	207	39	in	in	ADP
ijtc-921	207	40	2018	2018	NUM
ijtc-921	207	41	-	-	SYM
ijtc-921	207	42	2022	2022	NUM
ijtc-921	207	43	)	)	PUNCT
ijtc-921	207	44	raga	raga	NOUN
ijtc-921	207	45	,	,	PUNCT
ijtc-921	207	46	andayani	andayani	ADJ
ijtc-921	207	47	,	,	PUNCT
ijtc-921	207	48	pertiwi	pertiwi	PROPN
ijtc-921	207	49	,	,	PUNCT
ijtc-921	207	50	julaeha	julaeha	PROPN
ijtc-921	207	51	,	,	PUNCT
ijtc-921	207	52	and	and	CCONJ
ijtc-921	207	53	harjo	harjo	VERB
ijtc-921	207	54	890	890	NUM
ijtc-921	207	55	|	|	NOUN
ijtc-921	207	56	ilomata	ilomata	PROPN
ijtc-921	207	57	international	international	ADJ
ijtc-921	207	58	journal	journal	NOUN
ijtc-921	207	59	of	of	ADP
ijtc-921	207	60	tax	tax	PROPN
ijtc-921	207	61	&	&	CCONJ
ijtc-921	207	62	accounting	account	VERB
ijtc-921	207	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	207	64	avoidance	avoidance	NOUN
ijtc-921	207	65	.	.	PUNCT
ijtc-921	208	1	the	the	DET
ijtc-921	208	2	results	result	NOUN
ijtc-921	208	3	of	of	ADP
ijtc-921	208	4	this	this	DET
ijtc-921	208	5	study	study	NOUN
ijtc-921	208	6	are	be	AUX
ijtc-921	208	7	in	in	ADP
ijtc-921	208	8	line	line	NOUN
ijtc-921	208	9	with	with	ADP
ijtc-921	208	10	research	research	NOUN
ijtc-921	208	11	conducted	conduct	VERB
ijtc-921	208	12	by	by	ADP
ijtc-921	208	13	carolina	carolina	PROPN
ijtc-921	208	14	(	(	PUNCT
ijtc-921	208	15	2020	2020	NUM
ijtc-921	208	16	)	)	PUNCT
ijtc-921	208	17	which	which	PRON
ijtc-921	208	18	states	state	VERB
ijtc-921	208	19	that	that	SCONJ
ijtc-921	208	20	profitability	profitability	NOUN
ijtc-921	208	21	has	have	VERB
ijtc-921	208	22	a	a	DET
ijtc-921	208	23	significant	significant	ADJ
ijtc-921	208	24	negative	negative	ADJ
ijtc-921	208	25	effect	effect	NOUN
ijtc-921	208	26	on	on	ADP
ijtc-921	208	27	tax	tax	NOUN
ijtc-921	208	28	avoidance	avoidance	NOUN
ijtc-921	208	29	.	.	PUNCT
ijtc-921	209	1	the	the	DET
ijtc-921	209	2	influence	influence	NOUN
ijtc-921	209	3	of	of	ADP
ijtc-921	209	4	company	company	NOUN
ijtc-921	209	5	size	size	NOUN
ijtc-921	209	6	(	(	PUNCT
ijtc-921	209	7	x2	x2	PROPN
ijtc-921	209	8	)	)	PUNCT
ijtc-921	209	9	on	on	ADP
ijtc-921	209	10	the	the	DET
ijtc-921	209	11	tax	tax	NOUN
ijtc-921	209	12	avoidance	avoidance	NOUN
ijtc-921	209	13	(	(	PUNCT
ijtc-921	209	14	y	y	X
ijtc-921	209	15	)	)	PUNCT
ijtc-921	209	16	this	this	DET
ijtc-921	209	17	study	study	NOUN
ijtc-921	209	18	discerned	discern	VERB
ijtc-921	209	19	that	that	SCONJ
ijtc-921	209	20	the	the	DET
ijtc-921	209	21	variable	variable	NOUN
ijtc-921	209	22	representing	represent	VERB
ijtc-921	209	23	company	company	NOUN
ijtc-921	209	24	size	size	NOUN
ijtc-921	209	25	lacked	lack	VERB
ijtc-921	209	26	a	a	DET
ijtc-921	209	27	significant	significant	ADJ
ijtc-921	209	28	influence	influence	NOUN
ijtc-921	209	29	on	on	ADP
ijtc-921	209	30	tax	tax	NOUN
ijtc-921	209	31	avoidance	avoidance	NOUN
ijtc-921	209	32	.	.	PUNCT
ijtc-921	210	1	this	this	DET
ijtc-921	210	2	determination	determination	NOUN
ijtc-921	210	3	was	be	AUX
ijtc-921	210	4	reached	reach	VERB
ijtc-921	210	5	through	through	ADP
ijtc-921	210	6	a	a	DET
ijtc-921	210	7	rigorous	rigorous	ADJ
ijtc-921	210	8	evaluation	evaluation	NOUN
ijtc-921	210	9	involving	involve	VERB
ijtc-921	210	10	a	a	DET
ijtc-921	210	11	comparison	comparison	NOUN
ijtc-921	210	12	between	between	ADP
ijtc-921	210	13	the	the	DET
ijtc-921	210	14	results	result	NOUN
ijtc-921	210	15	of	of	ADP
ijtc-921	210	16	the	the	DET
ijtc-921	210	17	t	t	NOUN
ijtc-921	210	18	-	-	PUNCT
ijtc-921	210	19	test	test	NOUN
ijtc-921	210	20	and	and	CCONJ
ijtc-921	210	21	the	the	DET
ijtc-921	210	22	critical	critical	ADJ
ijtc-921	210	23	t	t	NOUN
ijtc-921	210	24	-	-	PUNCT
ijtc-921	210	25	table	table	NOUN
ijtc-921	210	26	value	value	NOUN
ijtc-921	210	27	.	.	PUNCT
ijtc-921	211	1	specifically	specifically	ADV
ijtc-921	211	2	,	,	PUNCT
ijtc-921	211	3	the	the	DET
ijtc-921	211	4	t	t	NOUN
ijtc-921	211	5	-	-	PUNCT
ijtc-921	211	6	test	test	NOUN
ijtc-921	211	7	yielded	yield	VERB
ijtc-921	211	8	a	a	DET
ijtc-921	211	9	value	value	NOUN
ijtc-921	211	10	of	of	ADP
ijtc-921	211	11	1.244	1.244	NUM
ijtc-921	211	12	,	,	PUNCT
ijtc-921	211	13	which	which	PRON
ijtc-921	211	14	fell	fall	VERB
ijtc-921	211	15	below	below	ADP
ijtc-921	211	16	the	the	DET
ijtc-921	211	17	critical	critical	ADJ
ijtc-921	211	18	t	t	NOUN
ijtc-921	211	19	-	-	PUNCT
ijtc-921	211	20	table	table	NOUN
ijtc-921	211	21	value	value	NOUN
ijtc-921	211	22	of	of	ADP
ijtc-921	211	23	1.99547	1.99547	NUM
ijtc-921	211	24	,	,	PUNCT
ijtc-921	211	25	with	with	ADP
ijtc-921	211	26	a	a	DET
ijtc-921	211	27	significance	significance	NOUN
ijtc-921	211	28	level	level	NOUN
ijtc-921	211	29	exceeding	exceed	VERB
ijtc-921	211	30	the	the	DET
ijtc-921	211	31	predetermined	predetermined	ADJ
ijtc-921	211	32	alpha	alpha	NOUN
ijtc-921	211	33	threshold	threshold	NOUN
ijtc-921	211	34	of	of	ADP
ijtc-921	211	35	0.05	0.05	NUM
ijtc-921	211	36	(	(	PUNCT
ijtc-921	211	37	0.218	0.218	NUM
ijtc-921	211	38	>	>	SYM
ijtc-921	211	39	0.05	0.05	NUM
ijtc-921	211	40	)	)	PUNCT
ijtc-921	211	41	.	.	PUNCT
ijtc-921	212	1	consequently	consequently	ADV
ijtc-921	212	2	,	,	PUNCT
ijtc-921	212	3	the	the	DET
ijtc-921	212	4	null	null	ADJ
ijtc-921	212	5	hypothesis	hypothesis	NOUN
ijtc-921	212	6	(	(	PUNCT
ijtc-921	212	7	ho	ho	PROPN
ijtc-921	212	8	)	)	PUNCT
ijtc-921	212	9	was	be	AUX
ijtc-921	212	10	accepted	accept	VERB
ijtc-921	212	11	,	,	PUNCT
ijtc-921	212	12	while	while	SCONJ
ijtc-921	212	13	the	the	DET
ijtc-921	212	14	alternative	alternative	ADJ
ijtc-921	212	15	hypothesis	hypothesis	NOUN
ijtc-921	212	16	(	(	PUNCT
ijtc-921	212	17	ha	ha	INTJ
ijtc-921	212	18	)	)	PUNCT
ijtc-921	212	19	was	be	AUX
ijtc-921	212	20	rejected	reject	VERB
ijtc-921	212	21	.	.	PUNCT
ijtc-921	213	1	therefore	therefore	ADV
ijtc-921	213	2	,	,	PUNCT
ijtc-921	213	3	this	this	DET
ijtc-921	213	4	study	study	NOUN
ijtc-921	213	5	concludes	conclude	VERB
ijtc-921	213	6	that	that	SCONJ
ijtc-921	213	7	,	,	PUNCT
ijtc-921	213	8	within	within	ADP
ijtc-921	213	9	the	the	DET
ijtc-921	213	10	context	context	NOUN
ijtc-921	213	11	of	of	ADP
ijtc-921	213	12	mining	mining	NOUN
ijtc-921	213	13	companies	company	NOUN
ijtc-921	213	14	listed	list	VERB
ijtc-921	213	15	on	on	ADP
ijtc-921	213	16	the	the	DET
ijtc-921	213	17	indonesia	indonesia	PROPN
ijtc-921	213	18	stock	stock	PROPN
ijtc-921	213	19	exchange	exchange	PROPN
ijtc-921	213	20	from	from	ADP
ijtc-921	213	21	2018	2018	NUM
ijtc-921	213	22	to	to	ADP
ijtc-921	213	23	2022	2022	NUM
ijtc-921	213	24	,	,	PUNCT
ijtc-921	213	25	company	company	NOUN
ijtc-921	213	26	size	size	NOUN
ijtc-921	213	27	does	do	AUX
ijtc-921	213	28	not	not	PART
ijtc-921	213	29	exhibit	exhibit	VERB
ijtc-921	213	30	a	a	DET
ijtc-921	213	31	significant	significant	ADJ
ijtc-921	213	32	association	association	NOUN
ijtc-921	213	33	with	with	ADP
ijtc-921	213	34	tax	tax	NOUN
ijtc-921	213	35	avoidance	avoidance	NOUN
ijtc-921	213	36	.	.	PUNCT
ijtc-921	214	1	the	the	DET
ijtc-921	214	2	absence	absence	NOUN
ijtc-921	214	3	of	of	ADP
ijtc-921	214	4	a	a	DET
ijtc-921	214	5	significant	significant	ADJ
ijtc-921	214	6	influence	influence	NOUN
ijtc-921	214	7	between	between	ADP
ijtc-921	214	8	company	company	NOUN
ijtc-921	214	9	size	size	NOUN
ijtc-921	214	10	and	and	CCONJ
ijtc-921	214	11	tax	tax	NOUN
ijtc-921	214	12	avoidance	avoidance	NOUN
ijtc-921	214	13	implies	imply	VERB
ijtc-921	214	14	that	that	SCONJ
ijtc-921	214	15	a	a	DET
ijtc-921	214	16	company	company	NOUN
ijtc-921	214	17	's	's	PART
ijtc-921	214	18	size	size	NOUN
ijtc-921	214	19	does	do	AUX
ijtc-921	214	20	not	not	PART
ijtc-921	214	21	inherently	inherently	ADV
ijtc-921	214	22	drive	drive	VERB
ijtc-921	214	23	it	it	PRON
ijtc-921	214	24	to	to	PART
ijtc-921	214	25	engage	engage	VERB
ijtc-921	214	26	in	in	ADP
ijtc-921	214	27	tax	tax	NOUN
ijtc-921	214	28	avoidance	avoidance	NOUN
ijtc-921	214	29	practices	practice	NOUN
ijtc-921	214	30	.	.	PUNCT
ijtc-921	215	1	larger	large	ADJ
ijtc-921	215	2	companies	company	NOUN
ijtc-921	215	3	often	often	ADV
ijtc-921	215	4	come	come	VERB
ijtc-921	215	5	under	under	ADP
ijtc-921	215	6	closer	close	ADJ
ijtc-921	215	7	scrutiny	scrutiny	NOUN
ijtc-921	215	8	from	from	ADP
ijtc-921	215	9	the	the	DET
ijtc-921	215	10	government	government	NOUN
ijtc-921	215	11	,	,	PUNCT
ijtc-921	215	12	leading	lead	VERB
ijtc-921	215	13	them	they	PRON
ijtc-921	215	14	to	to	PART
ijtc-921	215	15	adhere	adhere	VERB
ijtc-921	215	16	more	more	ADV
ijtc-921	215	17	closely	closely	ADV
ijtc-921	215	18	to	to	ADP
ijtc-921	215	19	tax	tax	NOUN
ijtc-921	215	20	regulations	regulation	NOUN
ijtc-921	215	21	.	.	PUNCT
ijtc-921	216	1	additionally	additionally	ADV
ijtc-921	216	2	,	,	PUNCT
ijtc-921	216	3	larger	large	ADJ
ijtc-921	216	4	companies	company	NOUN
ijtc-921	216	5	tend	tend	VERB
ijtc-921	216	6	to	to	PART
ijtc-921	216	7	possess	possess	VERB
ijtc-921	216	8	the	the	DET
ijtc-921	216	9	financial	financial	ADJ
ijtc-921	216	10	capacity	capacity	NOUN
ijtc-921	216	11	to	to	PART
ijtc-921	216	12	fulfill	fulfill	VERB
ijtc-921	216	13	their	their	PRON
ijtc-921	216	14	tax	tax	NOUN
ijtc-921	216	15	obligations	obligation	NOUN
ijtc-921	216	16	without	without	ADP
ijtc-921	216	17	resorting	resort	VERB
ijtc-921	216	18	to	to	ADP
ijtc-921	216	19	avoidance	avoidance	NOUN
ijtc-921	216	20	measures	measure	NOUN
ijtc-921	216	21	.	.	PUNCT
ijtc-921	217	1	furthermore	furthermore	ADV
ijtc-921	217	2	,	,	PUNCT
ijtc-921	217	3	these	these	DET
ijtc-921	217	4	companies	company	NOUN
ijtc-921	217	5	prioritize	prioritize	VERB
ijtc-921	217	6	long	long	ADJ
ijtc-921	217	7	-	-	PUNCT
ijtc-921	217	8	term	term	NOUN
ijtc-921	217	9	sustainability	sustainability	NOUN
ijtc-921	217	10	and	and	CCONJ
ijtc-921	217	11	aim	aim	VERB
ijtc-921	217	12	to	to	PART
ijtc-921	217	13	maintain	maintain	VERB
ijtc-921	217	14	a	a	DET
ijtc-921	217	15	positive	positive	ADJ
ijtc-921	217	16	corporate	corporate	ADJ
ijtc-921	217	17	image	image	NOUN
ijtc-921	217	18	,	,	PUNCT
ijtc-921	217	19	which	which	PRON
ijtc-921	217	20	discourages	discourage	VERB
ijtc-921	217	21	tax	tax	NOUN
ijtc-921	217	22	avoidance	avoidance	NOUN
ijtc-921	217	23	strategies	strategy	NOUN
ijtc-921	217	24	.	.	PUNCT
ijtc-921	218	1	it	it	PRON
ijtc-921	218	2	is	be	AUX
ijtc-921	218	3	important	important	ADJ
ijtc-921	218	4	to	to	PART
ijtc-921	218	5	note	note	VERB
ijtc-921	218	6	that	that	SCONJ
ijtc-921	218	7	all	all	DET
ijtc-921	218	8	companies	company	NOUN
ijtc-921	218	9	,	,	PUNCT
ijtc-921	218	10	regardless	regardless	ADV
ijtc-921	218	11	of	of	ADP
ijtc-921	218	12	size	size	NOUN
ijtc-921	218	13	,	,	PUNCT
ijtc-921	218	14	are	be	AUX
ijtc-921	218	15	legally	legally	ADV
ijtc-921	218	16	obligated	obligate	VERB
ijtc-921	218	17	to	to	PART
ijtc-921	218	18	pay	pay	VERB
ijtc-921	218	19	taxes	taxis	NOUN
ijtc-921	218	20	,	,	PUNCT
ijtc-921	218	21	and	and	CCONJ
ijtc-921	218	22	larger	large	ADJ
ijtc-921	218	23	companies	company	NOUN
ijtc-921	218	24	are	be	AUX
ijtc-921	218	25	typically	typically	ADV
ijtc-921	218	26	better	well	ADV
ijtc-921	218	27	equipped	equip	VERB
ijtc-921	218	28	to	to	PART
ijtc-921	218	29	fulfill	fulfill	VERB
ijtc-921	218	30	this	this	DET
ijtc-921	218	31	obligation	obligation	NOUN
ijtc-921	218	32	.	.	PUNCT
ijtc-921	219	1	additionally	additionally	ADV
ijtc-921	219	2	,	,	PUNCT
ijtc-921	219	3	they	they	PRON
ijtc-921	219	4	have	have	VERB
ijtc-921	219	5	a	a	DET
ijtc-921	219	6	vested	vested	ADJ
ijtc-921	219	7	interest	interest	NOUN
ijtc-921	219	8	in	in	ADP
ijtc-921	219	9	maintaining	maintain	VERB
ijtc-921	219	10	good	good	ADJ
ijtc-921	219	11	relations	relation	NOUN
ijtc-921	219	12	with	with	ADP
ijtc-921	219	13	tax	tax	NOUN
ijtc-921	219	14	authorities	authority	NOUN
ijtc-921	219	15	to	to	PART
ijtc-921	219	16	avoid	avoid	VERB
ijtc-921	219	17	audits	audits	NOUN
ijtc-921	219	18	and	and	CCONJ
ijtc-921	219	19	associated	associated	ADJ
ijtc-921	219	20	penalties	penalty	NOUN
ijtc-921	219	21	.	.	PUNCT
ijtc-921	220	1	in	in	ADP
ijtc-921	220	2	addition	addition	NOUN
ijtc-921	220	3	,	,	PUNCT
ijtc-921	220	4	companies	company	NOUN
ijtc-921	220	5	aspire	aspire	VERB
ijtc-921	220	6	to	to	PART
ijtc-921	220	7	demonstrate	demonstrate	VERB
ijtc-921	220	8	strong	strong	ADJ
ijtc-921	220	9	performance	performance	NOUN
ijtc-921	220	10	to	to	ADP
ijtc-921	220	11	shareholders	shareholder	NOUN
ijtc-921	220	12	,	,	PUNCT
ijtc-921	220	13	irrespective	irrespective	ADV
ijtc-921	220	14	of	of	ADP
ijtc-921	220	15	their	their	PRON
ijtc-921	220	16	size	size	NOUN
ijtc-921	220	17	,	,	PUNCT
ijtc-921	220	18	further	far	ADV
ijtc-921	220	19	disincentivizing	disincentivize	VERB
ijtc-921	220	20	tax	tax	NOUN
ijtc-921	220	21	evasion	evasion	NOUN
ijtc-921	220	22	.	.	PUNCT
ijtc-921	221	1	the	the	DET
ijtc-921	221	2	findings	finding	NOUN
ijtc-921	221	3	of	of	ADP
ijtc-921	221	4	this	this	DET
ijtc-921	221	5	study	study	NOUN
ijtc-921	221	6	align	align	VERB
ijtc-921	221	7	with	with	ADP
ijtc-921	221	8	the	the	DET
ijtc-921	221	9	research	research	NOUN
ijtc-921	221	10	conducted	conduct	VERB
ijtc-921	221	11	by	by	ADP
ijtc-921	221	12	hernadianto	hernadianto	PROPN
ijtc-921	221	13	et	et	PROPN
ijtc-921	221	14	al	al	PROPN
ijtc-921	221	15	.	.	PROPN
ijtc-921	222	1	(	(	PUNCT
ijtc-921	222	2	2020	2020	NUM
ijtc-921	222	3	)	)	PUNCT
ijtc-921	222	4	,	,	PUNCT
ijtc-921	222	5	which	which	PRON
ijtc-921	222	6	also	also	ADV
ijtc-921	222	7	concluded	conclude	VERB
ijtc-921	222	8	that	that	SCONJ
ijtc-921	222	9	company	company	NOUN
ijtc-921	222	10	size	size	NOUN
ijtc-921	222	11	does	do	AUX
ijtc-921	222	12	not	not	PART
ijtc-921	222	13	play	play	VERB
ijtc-921	222	14	a	a	DET
ijtc-921	222	15	significant	significant	ADJ
ijtc-921	222	16	role	role	NOUN
ijtc-921	222	17	in	in	ADP
ijtc-921	222	18	tax	tax	NOUN
ijtc-921	222	19	evasion	evasion	NOUN
ijtc-921	222	20	among	among	ADP
ijtc-921	222	21	businesses	business	NOUN
ijtc-921	222	22	.	.	PUNCT
ijtc-921	223	1	the	the	DET
ijtc-921	223	2	influence	influence	NOUN
ijtc-921	223	3	of	of	ADP
ijtc-921	223	4	profitability	profitability	NOUN
ijtc-921	223	5	(	(	PUNCT
ijtc-921	223	6	x1	x1	PROPN
ijtc-921	223	7	)	)	PUNCT
ijtc-921	223	8	and	and	CCONJ
ijtc-921	223	9	company	company	NOUN
ijtc-921	223	10	size	size	NOUN
ijtc-921	223	11	(	(	PUNCT
ijtc-921	223	12	x2	x2	NOUN
ijtc-921	223	13	)	)	PUNCT
ijtc-921	223	14	simultaneously	simultaneously	ADV
ijtc-921	223	15	on	on	ADP
ijtc-921	223	16	the	the	DET
ijtc-921	223	17	tax	tax	NOUN
ijtc-921	223	18	avoidance	avoidance	NOUN
ijtc-921	223	19	(	(	PUNCT
ijtc-921	223	20	y	y	X
ijtc-921	223	21	)	)	PUNCT
ijtc-921	223	22	this	this	DET
ijtc-921	223	23	study	study	NOUN
ijtc-921	223	24	ascertained	ascertain	VERB
ijtc-921	223	25	that	that	SCONJ
ijtc-921	223	26	both	both	CCONJ
ijtc-921	223	27	the	the	DET
ijtc-921	223	28	profitability	profitability	NOUN
ijtc-921	223	29	and	and	CCONJ
ijtc-921	223	30	company	company	NOUN
ijtc-921	223	31	size	size	NOUN
ijtc-921	223	32	variables	variable	NOUN
ijtc-921	223	33	,	,	PUNCT
ijtc-921	223	34	when	when	SCONJ
ijtc-921	223	35	jointly	jointly	ADV
ijtc-921	223	36	considered	consider	VERB
ijtc-921	223	37	,	,	PUNCT
ijtc-921	223	38	wielded	wield	VERB
ijtc-921	223	39	a	a	DET
ijtc-921	223	40	statistically	statistically	ADV
ijtc-921	223	41	significant	significant	ADJ
ijtc-921	223	42	influence	influence	NOUN
ijtc-921	223	43	on	on	ADP
ijtc-921	223	44	tax	tax	NOUN
ijtc-921	223	45	avoidance	avoidance	NOUN
ijtc-921	223	46	.	.	PUNCT
ijtc-921	224	1	this	this	DET
ijtc-921	224	2	determination	determination	NOUN
ijtc-921	224	3	was	be	AUX
ijtc-921	224	4	arrived	arrive	VERB
ijtc-921	224	5	at	at	ADP
ijtc-921	224	6	by	by	ADP
ijtc-921	224	7	subjecting	subject	VERB
ijtc-921	224	8	the	the	DET
ijtc-921	224	9	statistical	statistical	ADJ
ijtc-921	224	10	f	f	NOUN
ijtc-921	224	11	-	-	PUNCT
ijtc-921	224	12	test	test	NOUN
ijtc-921	224	13	results	result	NOUN
ijtc-921	224	14	to	to	PART
ijtc-921	224	15	scrutiny	scrutiny	NOUN
ijtc-921	224	16	in	in	ADP
ijtc-921	224	17	comparison	comparison	NOUN
ijtc-921	224	18	with	with	ADP
ijtc-921	224	19	the	the	DET
ijtc-921	224	20	critical	critical	ADJ
ijtc-921	224	21	ftable	ftable	NOUN
ijtc-921	224	22	value	value	NOUN
ijtc-921	224	23	.	.	PUNCT
ijtc-921	225	1	specifically	specifically	ADV
ijtc-921	225	2	,	,	PUNCT
ijtc-921	225	3	the	the	DET
ijtc-921	225	4	f	f	NOUN
ijtc-921	225	5	-	-	PUNCT
ijtc-921	225	6	test	test	NOUN
ijtc-921	225	7	yielded	yield	VERB
ijtc-921	225	8	a	a	DET
ijtc-921	225	9	value	value	NOUN
ijtc-921	225	10	of	of	ADP
ijtc-921	225	11	3.550	3.550	NUM
ijtc-921	225	12	,	,	PUNCT
ijtc-921	225	13	surpassing	surpass	VERB
ijtc-921	225	14	the	the	DET
ijtc-921	225	15	critical	critical	ADJ
ijtc-921	225	16	f	f	ADJ
ijtc-921	225	17	-	-	PUNCT
ijtc-921	225	18	table	table	NOUN
ijtc-921	225	19	value	value	NOUN
ijtc-921	225	20	of	of	ADP
ijtc-921	225	21	3.13	3.13	NUM
ijtc-921	225	22	.	.	PUNCT
ijtc-921	226	1	furthermore	furthermore	ADV
ijtc-921	226	2	,	,	PUNCT
ijtc-921	226	3	the	the	DET
ijtc-921	226	4	calculated	calculate	VERB
ijtc-921	226	5	significance	significance	NOUN
ijtc-921	226	6	level	level	NOUN
ijtc-921	226	7	was	be	AUX
ijtc-921	226	8	established	establish	VERB
ijtc-921	226	9	at	at	ADP
ijtc-921	226	10	0.034	0.034	NUM
ijtc-921	226	11	,	,	PUNCT
ijtc-921	226	12	which	which	PRON
ijtc-921	226	13	falls	fall	VERB
ijtc-921	226	14	below	below	ADP
ijtc-921	226	15	the	the	DET
ijtc-921	226	16	pre	pre	ADJ
ijtc-921	226	17	-	-	ADJ
ijtc-921	226	18	established	established	ADJ
ijtc-921	226	19	alpha	alpha	NOUN
ijtc-921	226	20	threshold	threshold	NOUN
ijtc-921	226	21	of	of	ADP
ijtc-921	226	22	0.05	0.05	NUM
ijtc-921	226	23	.	.	PUNCT
ijtc-921	227	1	consequently	consequently	ADV
ijtc-921	227	2	,	,	PUNCT
ijtc-921	227	3	the	the	DET
ijtc-921	227	4	null	null	ADJ
ijtc-921	227	5	hypothesis	hypothesis	NOUN
ijtc-921	227	6	(	(	PUNCT
ijtc-921	227	7	ho	ho	PROPN
ijtc-921	227	8	)	)	PUNCT
ijtc-921	227	9	was	be	AUX
ijtc-921	227	10	rejected	reject	VERB
ijtc-921	227	11	,	,	PUNCT
ijtc-921	227	12	while	while	SCONJ
ijtc-921	227	13	the	the	DET
ijtc-921	227	14	alternative	alternative	ADJ
ijtc-921	227	15	hypothesis	hypothesis	NOUN
ijtc-921	227	16	(	(	PUNCT
ijtc-921	227	17	ha	ha	INTJ
ijtc-921	227	18	)	)	PUNCT
ijtc-921	227	19	was	be	AUX
ijtc-921	227	20	embraced	embrace	VERB
ijtc-921	227	21	.	.	PUNCT
ijtc-921	228	1	therefore	therefore	ADV
ijtc-921	228	2	,	,	PUNCT
ijtc-921	228	3	this	this	DET
ijtc-921	228	4	study	study	NOUN
ijtc-921	228	5	establishes	establish	VERB
ijtc-921	228	6	that	that	SCONJ
ijtc-921	228	7	both	both	PRON
ijtc-921	228	8	profitability	profitability	NOUN
ijtc-921	228	9	and	and	CCONJ
ijtc-921	228	10	company	company	NOUN
ijtc-921	228	11	size	size	NOUN
ijtc-921	228	12	,	,	PUNCT
ijtc-921	228	13	when	when	SCONJ
ijtc-921	228	14	analyzed	analyze	VERB
ijtc-921	228	15	simultaneously	simultaneously	ADV
ijtc-921	228	16	,	,	PUNCT
ijtc-921	228	17	significantly	significantly	ADV
ijtc-921	228	18	impact	impact	VERB
ijtc-921	228	19	tax	tax	NOUN
ijtc-921	228	20	avoidance	avoidance	NOUN
ijtc-921	228	21	among	among	ADP
ijtc-921	228	22	mining	mining	NOUN
ijtc-921	228	23	companies	company	NOUN
ijtc-921	228	24	listed	list	VERB
ijtc-921	228	25	on	on	ADP
ijtc-921	228	26	the	the	DET
ijtc-921	228	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	228	28	the	the	DET
ijtc-921	228	29	influence	influence	NOUN
ijtc-921	228	30	of	of	ADP
ijtc-921	228	31	profitability	profitability	NOUN
ijtc-921	228	32	and	and	CCONJ
ijtc-921	228	33	company	company	NOUN
ijtc-921	228	34	size	size	NOUN
ijtc-921	228	35	on	on	ADP
ijtc-921	228	36	tax	tax	NOUN
ijtc-921	228	37	avoidance	avoidance	NOUN
ijtc-921	228	38	(	(	PUNCT
ijtc-921	228	39	a	a	DET
ijtc-921	228	40	case	case	NOUN
ijtc-921	228	41	study	study	NOUN
ijtc-921	228	42	of	of	ADP
ijtc-921	228	43	mining	mining	NOUN
ijtc-921	228	44	companies	company	NOUN
ijtc-921	228	45	listed	list	VERB
ijtc-921	228	46	on	on	ADP
ijtc-921	228	47	the	the	DET
ijtc-921	228	48	indonesia	indonesia	PROPN
ijtc-921	228	49	stock	stock	PROPN
ijtc-921	228	50	exchange	exchange	PROPN
ijtc-921	228	51	in	in	ADP
ijtc-921	228	52	2018	2018	NUM
ijtc-921	228	53	-	-	SYM
ijtc-921	228	54	2022	2022	NUM
ijtc-921	228	55	)	)	PUNCT
ijtc-921	228	56	raga	raga	NOUN
ijtc-921	228	57	,	,	PUNCT
ijtc-921	228	58	andayani	andayani	ADJ
ijtc-921	228	59	,	,	PUNCT
ijtc-921	228	60	pertiwi	pertiwi	PROPN
ijtc-921	228	61	,	,	PUNCT
ijtc-921	228	62	julaeha	julaeha	PROPN
ijtc-921	228	63	,	,	PUNCT
ijtc-921	228	64	and	and	CCONJ
ijtc-921	228	65	harjo	harjo	VERB
ijtc-921	228	66	891	891	NUM
ijtc-921	228	67	|	|	NOUN
ijtc-921	228	68	ilomata	ilomata	PROPN
ijtc-921	228	69	international	international	ADJ
ijtc-921	228	70	journal	journal	NOUN
ijtc-921	228	71	of	of	ADP
ijtc-921	228	72	tax	tax	PROPN
ijtc-921	228	73	&	&	CCONJ
ijtc-921	228	74	accounting	accounting	PROPN
ijtc-921	228	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	228	76	indonesia	indonesia	PROPN
ijtc-921	228	77	stock	stock	PROPN
ijtc-921	228	78	exchange	exchange	NOUN
ijtc-921	228	79	during	during	ADP
ijtc-921	228	80	the	the	DET
ijtc-921	228	81	period	period	NOUN
ijtc-921	228	82	from	from	ADP
ijtc-921	228	83	2018	2018	NUM
ijtc-921	228	84	to	to	ADP
ijtc-921	228	85	2022	2022	NUM
ijtc-921	228	86	.	.	PUNCT
ijtc-921	229	1	it	it	PRON
ijtc-921	229	2	is	be	AUX
ijtc-921	229	3	noteworthy	noteworthy	ADJ
ijtc-921	229	4	that	that	SCONJ
ijtc-921	229	5	as	as	ADP
ijtc-921	229	6	the	the	DET
ijtc-921	229	7	values	value	NOUN
ijtc-921	229	8	of	of	ADP
ijtc-921	229	9	profitability	profitability	NOUN
ijtc-921	229	10	and	and	CCONJ
ijtc-921	229	11	company	company	NOUN
ijtc-921	229	12	size	size	NOUN
ijtc-921	229	13	increase	increase	NOUN
ijtc-921	229	14	,	,	PUNCT
ijtc-921	229	15	there	there	PRON
ijtc-921	229	16	is	be	VERB
ijtc-921	229	17	a	a	DET
ijtc-921	229	18	corresponding	corresponding	ADJ
ijtc-921	229	19	rise	rise	NOUN
ijtc-921	229	20	in	in	ADP
ijtc-921	229	21	the	the	DET
ijtc-921	229	22	likelihood	likelihood	NOUN
ijtc-921	229	23	of	of	ADP
ijtc-921	229	24	companies	company	NOUN
ijtc-921	229	25	engaging	engage	VERB
ijtc-921	229	26	in	in	ADP
ijtc-921	229	27	tax	tax	NOUN
ijtc-921	229	28	avoidance	avoidance	NOUN
ijtc-921	229	29	practices	practice	NOUN
ijtc-921	229	30	.	.	PUNCT
ijtc-921	230	1	conclusions	conclusion	NOUN
ijtc-921	230	2	the	the	DET
ijtc-921	230	3	primary	primary	ADJ
ijtc-921	230	4	objective	objective	NOUN
ijtc-921	230	5	of	of	ADP
ijtc-921	230	6	this	this	DET
ijtc-921	230	7	research	research	NOUN
ijtc-921	230	8	was	be	AUX
ijtc-921	230	9	to	to	PART
ijtc-921	230	10	investigate	investigate	VERB
ijtc-921	230	11	the	the	DET
ijtc-921	230	12	impact	impact	NOUN
ijtc-921	230	13	of	of	ADP
ijtc-921	230	14	profitability	profitability	NOUN
ijtc-921	230	15	and	and	CCONJ
ijtc-921	230	16	company	company	NOUN
ijtc-921	230	17	size	size	NOUN
ijtc-921	230	18	on	on	ADP
ijtc-921	230	19	tax	tax	NOUN
ijtc-921	230	20	avoidance	avoidance	NOUN
ijtc-921	230	21	within	within	ADP
ijtc-921	230	22	the	the	DET
ijtc-921	230	23	context	context	NOUN
ijtc-921	230	24	of	of	ADP
ijtc-921	230	25	mining	mining	NOUN
ijtc-921	230	26	companies	company	NOUN
ijtc-921	230	27	listed	list	VERB
ijtc-921	230	28	on	on	ADP
ijtc-921	230	29	the	the	DET
ijtc-921	230	30	indonesia	indonesia	PROPN
ijtc-921	230	31	stock	stock	PROPN
ijtc-921	230	32	exchange	exchange	PROPN
ijtc-921	230	33	during	during	ADP
ijtc-921	230	34	the	the	DET
ijtc-921	230	35	period	period	NOUN
ijtc-921	230	36	spanning	span	VERB
ijtc-921	230	37	from	from	ADP
ijtc-921	230	38	2018	2018	NUM
ijtc-921	230	39	to	to	ADP
ijtc-921	230	40	2022	2022	NUM
ijtc-921	230	41	.	.	PUNCT
ijtc-921	231	1	this	this	DET
ijtc-921	231	2	study	study	NOUN
ijtc-921	231	3	was	be	AUX
ijtc-921	231	4	conducted	conduct	VERB
ijtc-921	231	5	utilizing	utilize	VERB
ijtc-921	231	6	a	a	DET
ijtc-921	231	7	descriptive	descriptive	ADJ
ijtc-921	231	8	quantitative	quantitative	ADJ
ijtc-921	231	9	approach	approach	NOUN
ijtc-921	231	10	,	,	PUNCT
ijtc-921	231	11	and	and	CCONJ
ijtc-921	231	12	the	the	DET
ijtc-921	231	13	sample	sample	NOUN
ijtc-921	231	14	selection	selection	NOUN
ijtc-921	231	15	was	be	AUX
ijtc-921	231	16	accomplished	accomplish	VERB
ijtc-921	231	17	through	through	ADP
ijtc-921	231	18	purposive	purposive	ADJ
ijtc-921	231	19	sampling	sampling	NOUN
ijtc-921	231	20	,	,	PUNCT
ijtc-921	231	21	involving	involve	VERB
ijtc-921	231	22	14	14	NUM
ijtc-921	231	23	companies	company	NOUN
ijtc-921	231	24	as	as	ADP
ijtc-921	231	25	the	the	DET
ijtc-921	231	26	chosen	choose	VERB
ijtc-921	231	27	sample	sample	NOUN
ijtc-921	231	28	set	set	NOUN
ijtc-921	231	29	.	.	PUNCT
ijtc-921	232	1	based	base	VERB
ijtc-921	232	2	on	on	ADP
ijtc-921	232	3	the	the	DET
ijtc-921	232	4	thorough	thorough	ADJ
ijtc-921	232	5	analysis	analysis	NOUN
ijtc-921	232	6	and	and	CCONJ
ijtc-921	232	7	discussions	discussion	NOUN
ijtc-921	232	8	presented	present	VERB
ijtc-921	232	9	in	in	ADP
ijtc-921	232	10	the	the	DET
ijtc-921	232	11	preceding	precede	VERB
ijtc-921	232	12	chapters	chapter	NOUN
ijtc-921	232	13	,	,	PUNCT
ijtc-921	232	14	the	the	DET
ijtc-921	232	15	following	follow	VERB
ijtc-921	232	16	pivotal	pivotal	ADJ
ijtc-921	232	17	conclusions	conclusion	NOUN
ijtc-921	232	18	can	can	AUX
ijtc-921	232	19	be	be	AUX
ijtc-921	232	20	gleaned	glean	VERB
ijtc-921	232	21	from	from	ADP
ijtc-921	232	22	this	this	DET
ijtc-921	232	23	research	research	NOUN
ijtc-921	232	24	:	:	PUNCT
ijtc-921	233	1	1	1	X
ijtc-921	233	2	.	.	PUNCT
ijtc-921	233	3	the	the	DET
ijtc-921	233	4	partial	partial	ADJ
ijtc-921	233	5	t	t	PROPN
ijtc-921	233	6	-	-	PUNCT
ijtc-921	233	7	test	test	NOUN
ijtc-921	233	8	results	result	NOUN
ijtc-921	233	9	have	have	AUX
ijtc-921	233	10	demonstrated	demonstrate	VERB
ijtc-921	233	11	the	the	DET
ijtc-921	233	12	substantial	substantial	ADJ
ijtc-921	233	13	impact	impact	NOUN
ijtc-921	233	14	of	of	ADP
ijtc-921	233	15	the	the	DET
ijtc-921	233	16	profitability	profitability	NOUN
ijtc-921	233	17	variable	variable	NOUN
ijtc-921	233	18	on	on	ADP
ijtc-921	233	19	tax	tax	NOUN
ijtc-921	233	20	evasion	evasion	NOUN
ijtc-921	233	21	within	within	ADP
ijtc-921	233	22	the	the	DET
ijtc-921	233	23	scope	scope	NOUN
ijtc-921	233	24	of	of	ADP
ijtc-921	233	25	mining	mining	NOUN
ijtc-921	233	26	companies	company	NOUN
ijtc-921	233	27	listed	list	VERB
ijtc-921	233	28	on	on	ADP
ijtc-921	233	29	the	the	DET
ijtc-921	233	30	indonesia	indonesia	PROPN
ijtc-921	233	31	stock	stock	PROPN
ijtc-921	233	32	exchange	exchange	PROPN
ijtc-921	233	33	during	during	ADP
ijtc-921	233	34	the	the	DET
ijtc-921	233	35	period	period	NOUN
ijtc-921	233	36	from	from	ADP
ijtc-921	233	37	2018	2018	NUM
ijtc-921	233	38	to	to	ADP
ijtc-921	233	39	2022	2022	NUM
ijtc-921	233	40	.	.	PUNCT
ijtc-921	234	1	2	2	X
ijtc-921	234	2	.	.	X
ijtc-921	234	3	the	the	DET
ijtc-921	234	4	partial	partial	ADJ
ijtc-921	234	5	t	t	PROPN
ijtc-921	234	6	-	-	PUNCT
ijtc-921	234	7	test	test	NOUN
ijtc-921	234	8	results	result	NOUN
ijtc-921	234	9	have	have	AUX
ijtc-921	234	10	revealed	reveal	VERB
ijtc-921	234	11	that	that	SCONJ
ijtc-921	234	12	the	the	DET
ijtc-921	234	13	company	company	NOUN
ijtc-921	234	14	size	size	NOUN
ijtc-921	234	15	variable	variable	NOUN
ijtc-921	234	16	does	do	AUX
ijtc-921	234	17	not	not	PART
ijtc-921	234	18	exert	exert	VERB
ijtc-921	234	19	a	a	DET
ijtc-921	234	20	significant	significant	ADJ
ijtc-921	234	21	influence	influence	NOUN
ijtc-921	234	22	on	on	ADP
ijtc-921	234	23	tax	tax	NOUN
ijtc-921	234	24	evasion	evasion	NOUN
ijtc-921	234	25	within	within	ADP
ijtc-921	234	26	the	the	DET
ijtc-921	234	27	domain	domain	NOUN
ijtc-921	234	28	of	of	ADP
ijtc-921	234	29	mining	mining	NOUN
ijtc-921	234	30	companies	company	NOUN
ijtc-921	234	31	listed	list	VERB
ijtc-921	234	32	on	on	ADP
ijtc-921	234	33	the	the	DET
ijtc-921	234	34	indonesia	indonesia	PROPN
ijtc-921	234	35	stock	stock	PROPN
ijtc-921	234	36	exchange	exchange	PROPN
ijtc-921	234	37	during	during	ADP
ijtc-921	234	38	the	the	DET
ijtc-921	234	39	period	period	NOUN
ijtc-921	234	40	spanning	span	VERB
ijtc-921	234	41	from	from	ADP
ijtc-921	234	42	2018	2018	NUM
ijtc-921	234	43	to	to	ADP
ijtc-921	234	44	2022	2022	NUM
ijtc-921	234	45	.	.	PUNCT
ijtc-921	235	1	3	3	X
ijtc-921	235	2	.	.	X
ijtc-921	236	1	the	the	DET
ijtc-921	236	2	concurrent	concurrent	ADJ
ijtc-921	236	3	f	f	X
ijtc-921	236	4	-	-	PUNCT
ijtc-921	236	5	test	test	NOUN
ijtc-921	236	6	results	result	NOUN
ijtc-921	236	7	have	have	AUX
ijtc-921	236	8	indicated	indicate	VERB
ijtc-921	236	9	that	that	SCONJ
ijtc-921	236	10	both	both	CCONJ
ijtc-921	236	11	the	the	DET
ijtc-921	236	12	profitability	profitability	NOUN
ijtc-921	236	13	and	and	CCONJ
ijtc-921	236	14	company	company	NOUN
ijtc-921	236	15	size	size	NOUN
ijtc-921	236	16	variables	variable	NOUN
ijtc-921	236	17	collectively	collectively	ADV
ijtc-921	236	18	have	have	VERB
ijtc-921	236	19	a	a	DET
ijtc-921	236	20	statistically	statistically	ADV
ijtc-921	236	21	significant	significant	ADJ
ijtc-921	236	22	impact	impact	NOUN
ijtc-921	236	23	on	on	ADP
ijtc-921	236	24	tax	tax	NOUN
ijtc-921	236	25	evasion	evasion	NOUN
ijtc-921	236	26	within	within	ADP
ijtc-921	236	27	the	the	DET
ijtc-921	236	28	cohort	cohort	NOUN
ijtc-921	236	29	of	of	ADP
ijtc-921	236	30	mining	mining	NOUN
ijtc-921	236	31	companies	company	NOUN
ijtc-921	236	32	listed	list	VERB
ijtc-921	236	33	on	on	ADP
ijtc-921	236	34	the	the	DET
ijtc-921	236	35	indonesia	indonesia	PROPN
ijtc-921	236	36	stock	stock	PROPN
ijtc-921	236	37	exchange	exchange	PROPN
ijtc-921	236	38	during	during	ADP
ijtc-921	236	39	the	the	DET
ijtc-921	236	40	period	period	NOUN
ijtc-921	236	41	from	from	ADP
ijtc-921	236	42	2018	2018	NUM
ijtc-921	236	43	to	to	ADP
ijtc-921	236	44	2022	2022	NUM
ijtc-921	236	45	,	,	PUNCT
ijtc-921	236	46	accounting	account	VERB
ijtc-921	236	47	for	for	ADP
ijtc-921	236	48	a	a	DET
ijtc-921	236	49	6.9	6.9	NUM
ijtc-921	236	50	%	%	NOUN
ijtc-921	236	51	variance	variance	NOUN
ijtc-921	236	52	in	in	ADP
ijtc-921	236	53	tax	tax	NOUN
ijtc-921	236	54	evasion	evasion	NOUN
ijtc-921	236	55	.	.	PUNCT
ijtc-921	237	1	in	in	ADP
ijtc-921	237	2	this	this	DET
ijtc-921	237	3	study	study	NOUN
ijtc-921	237	4	,	,	PUNCT
ijtc-921	237	5	the	the	DET
ijtc-921	237	6	authors	author	NOUN
ijtc-921	237	7	provided	provide	VERB
ijtc-921	237	8	suggestions	suggestion	NOUN
ijtc-921	237	9	for	for	ADP
ijtc-921	237	10	further	further	ADJ
ijtc-921	237	11	research	research	NOUN
ijtc-921	237	12	.	.	PUNCT
ijtc-921	238	1	however	however	ADV
ijtc-921	238	2	,	,	PUNCT
ijtc-921	238	3	things	thing	NOUN
ijtc-921	238	4	could	could	AUX
ijtc-921	238	5	still	still	ADV
ijtc-921	238	6	be	be	AUX
ijtc-921	238	7	improved	improve	VERB
ijtc-921	238	8	regarding	regard	VERB
ijtc-921	238	9	writing	writing	NOUN
ijtc-921	238	10	and	and	CCONJ
ijtc-921	238	11	discussion	discussion	NOUN
ijtc-921	238	12	in	in	ADP
ijtc-921	238	13	this	this	DET
ijtc-921	238	14	study	study	NOUN
ijtc-921	238	15	.	.	PUNCT
ijtc-921	239	1	the	the	DET
ijtc-921	239	2	suggestions	suggestion	NOUN
ijtc-921	239	3	and	and	CCONJ
ijtc-921	239	4	input	input	NOUN
ijtc-921	239	5	were	be	AUX
ijtc-921	239	6	as	as	SCONJ
ijtc-921	239	7	follows	follow	VERB
ijtc-921	239	8	.	.	PUNCT
ijtc-921	240	1	future	future	ADJ
ijtc-921	240	2	researchers	researcher	NOUN
ijtc-921	240	3	are	be	AUX
ijtc-921	240	4	encouraged	encourage	VERB
ijtc-921	240	5	to	to	PART
ijtc-921	240	6	refine	refine	VERB
ijtc-921	240	7	the	the	DET
ijtc-921	240	8	research	research	NOUN
ijtc-921	240	9	model	model	NOUN
ijtc-921	240	10	,	,	PUNCT
ijtc-921	240	11	addressing	address	VERB
ijtc-921	240	12	certain	certain	ADJ
ijtc-921	240	13	limitations	limitation	NOUN
ijtc-921	240	14	observed	observe	VERB
ijtc-921	240	15	in	in	ADP
ijtc-921	240	16	this	this	DET
ijtc-921	240	17	study	study	NOUN
ijtc-921	240	18	.	.	PUNCT
ijtc-921	241	1	expanding	expand	VERB
ijtc-921	241	2	the	the	DET
ijtc-921	241	3	sample	sample	NOUN
ijtc-921	241	4	size	size	NOUN
ijtc-921	241	5	,	,	PUNCT
ijtc-921	241	6	extending	extend	VERB
ijtc-921	241	7	the	the	DET
ijtc-921	241	8	observation	observation	NOUN
ijtc-921	241	9	period	period	NOUN
ijtc-921	241	10	,	,	PUNCT
ijtc-921	241	11	and	and	CCONJ
ijtc-921	241	12	introducing	introduce	VERB
ijtc-921	241	13	additional	additional	ADJ
ijtc-921	241	14	independent	independent	ADJ
ijtc-921	241	15	variables	variable	NOUN
ijtc-921	241	16	are	be	AUX
ijtc-921	241	17	areas	area	NOUN
ijtc-921	241	18	where	where	SCONJ
ijtc-921	241	19	improvement	improvement	NOUN
ijtc-921	241	20	can	can	AUX
ijtc-921	241	21	be	be	AUX
ijtc-921	241	22	made	make	VERB
ijtc-921	241	23	.	.	PUNCT
ijtc-921	242	1	this	this	PRON
ijtc-921	242	2	is	be	AUX
ijtc-921	242	3	particularly	particularly	ADV
ijtc-921	242	4	relevant	relevant	ADJ
ijtc-921	242	5	considering	consider	VERB
ijtc-921	242	6	that	that	SCONJ
ijtc-921	242	7	,	,	PUNCT
ijtc-921	242	8	in	in	ADP
ijtc-921	242	9	this	this	DET
ijtc-921	242	10	study	study	NOUN
ijtc-921	242	11	,	,	PUNCT
ijtc-921	242	12	the	the	DET
ijtc-921	242	13	variables	variable	NOUN
ijtc-921	242	14	examined	examine	VERB
ijtc-921	242	15	collectively	collectively	ADV
ijtc-921	242	16	explained	explain	VERB
ijtc-921	242	17	only	only	ADV
ijtc-921	242	18	6.9	6.9	NUM
ijtc-921	242	19	%	%	NOUN
ijtc-921	242	20	of	of	ADP
ijtc-921	242	21	the	the	DET
ijtc-921	242	22	variance	variance	NOUN
ijtc-921	242	23	in	in	ADP
ijtc-921	242	24	tax	tax	NOUN
ijtc-921	242	25	avoidance	avoidance	NOUN
ijtc-921	242	26	.	.	PUNCT
ijtc-921	243	1	the	the	DET
ijtc-921	243	2	remaining	remain	VERB
ijtc-921	243	3	unexplained	unexplained	ADJ
ijtc-921	243	4	variance	variance	NOUN
ijtc-921	243	5	suggests	suggest	VERB
ijtc-921	243	6	the	the	DET
ijtc-921	243	7	presence	presence	NOUN
ijtc-921	243	8	of	of	ADP
ijtc-921	243	9	other	other	ADJ
ijtc-921	243	10	factors	factor	NOUN
ijtc-921	243	11	influencing	influence	VERB
ijtc-921	243	12	tax	tax	NOUN
ijtc-921	243	13	avoidance	avoidance	NOUN
ijtc-921	243	14	,	,	PUNCT
ijtc-921	243	15	and	and	CCONJ
ijtc-921	243	16	future	future	ADJ
ijtc-921	243	17	research	research	NOUN
ijtc-921	243	18	endeavors	endeavor	NOUN
ijtc-921	243	19	can	can	AUX
ijtc-921	243	20	contribute	contribute	VERB
ijtc-921	243	21	to	to	ADP
ijtc-921	243	22	a	a	DET
ijtc-921	243	23	more	more	ADV
ijtc-921	243	24	comprehensive	comprehensive	ADJ
ijtc-921	243	25	understanding	understanding	NOUN
ijtc-921	243	26	of	of	ADP
ijtc-921	243	27	this	this	DET
ijtc-921	243	28	phenomenon	phenomenon	NOUN
ijtc-921	243	29	in	in	ADP
ijtc-921	243	30	the	the	DET
ijtc-921	243	31	context	context	NOUN
ijtc-921	243	32	of	of	ADP
ijtc-921	243	33	profitability	profitability	NOUN
ijtc-921	243	34	and	and	CCONJ
ijtc-921	243	35	company	company	NOUN
ijtc-921	243	36	size	size	NOUN
ijtc-921	243	37	.	.	PUNCT
ijtc-921	244	1	meanwhile	meanwhile	ADV
ijtc-921	244	2	,	,	PUNCT
ijtc-921	244	3	companies	company	NOUN
ijtc-921	244	4	should	should	AUX
ijtc-921	244	5	take	take	VERB
ijtc-921	244	6	heed	heed	NOUN
ijtc-921	244	7	of	of	ADP
ijtc-921	244	8	the	the	DET
ijtc-921	244	9	findings	finding	NOUN
ijtc-921	244	10	from	from	ADP
ijtc-921	244	11	this	this	DET
ijtc-921	244	12	research	research	NOUN
ijtc-921	244	13	,	,	PUNCT
ijtc-921	244	14	which	which	PRON
ijtc-921	244	15	underscores	underscore	VERB
ijtc-921	244	16	the	the	DET
ijtc-921	244	17	importance	importance	NOUN
ijtc-921	244	18	of	of	ADP
ijtc-921	244	19	ethical	ethical	ADJ
ijtc-921	244	20	tax	tax	NOUN
ijtc-921	244	21	practices	practice	NOUN
ijtc-921	244	22	.	.	PUNCT
ijtc-921	245	1	it	it	PRON
ijtc-921	245	2	is	be	AUX
ijtc-921	245	3	imperative	imperative	ADJ
ijtc-921	245	4	that	that	SCONJ
ijtc-921	245	5	companies	company	NOUN
ijtc-921	245	6	adhere	adhere	VERB
ijtc-921	245	7	to	to	ADP
ijtc-921	245	8	existing	exist	VERB
ijtc-921	245	9	tax	tax	NOUN
ijtc-921	245	10	regulations	regulation	NOUN
ijtc-921	245	11	and	and	CCONJ
ijtc-921	245	12	refrain	refrain	VERB
ijtc-921	245	13	from	from	ADP
ijtc-921	245	14	engaging	engage	VERB
ijtc-921	245	15	in	in	ADP
ijtc-921	245	16	illegal	illegal	ADJ
ijtc-921	245	17	tax	tax	NOUN
ijtc-921	245	18	avoidance	avoidance	NOUN
ijtc-921	245	19	tactics	tactic	NOUN
ijtc-921	245	20	.	.	PUNCT
ijtc-921	246	1	such	such	ADJ
ijtc-921	246	2	actions	action	NOUN
ijtc-921	246	3	not	not	PART
ijtc-921	246	4	only	only	ADV
ijtc-921	246	5	risk	risk	VERB
ijtc-921	246	6	legal	legal	ADJ
ijtc-921	246	7	repercussions	repercussion	NOUN
ijtc-921	246	8	but	but	CCONJ
ijtc-921	246	9	also	also	ADV
ijtc-921	246	10	contribute	contribute	VERB
ijtc-921	246	11	to	to	ADP
ijtc-921	246	12	a	a	DET
ijtc-921	246	13	reduction	reduction	NOUN
ijtc-921	246	14	in	in	ADP
ijtc-921	246	15	state	state	NOUN
ijtc-921	246	16	revenue	revenue	NOUN
ijtc-921	246	17	derived	derive	VERB
ijtc-921	246	18	from	from	ADP
ijtc-921	246	19	the	the	DET
ijtc-921	246	20	taxation	taxation	NOUN
ijtc-921	246	21	sector	sector	NOUN
ijtc-921	246	22	,	,	PUNCT
ijtc-921	246	23	which	which	PRON
ijtc-921	246	24	has	have	VERB
ijtc-921	246	25	broader	broad	ADJ
ijtc-921	246	26	implications	implication	NOUN
ijtc-921	246	27	for	for	ADP
ijtc-921	246	28	the	the	DET
ijtc-921	246	29	economy	economy	NOUN
ijtc-921	246	30	.	.	PUNCT
ijtc-921	247	1	moreover	moreover	ADV
ijtc-921	247	2	,	,	PUNCT
ijtc-921	247	3	the	the	DET
ijtc-921	247	4	directorate	directorate	ADJ
ijtc-921	247	5	general	general	NOUN
ijtc-921	247	6	of	of	ADP
ijtc-921	247	7	taxes	taxis	NOUN
ijtc-921	247	8	should	should	AUX
ijtc-921	247	9	consider	consider	VERB
ijtc-921	247	10	enhancing	enhance	VERB
ijtc-921	247	11	its	its	PRON
ijtc-921	247	12	oversight	oversight	NOUN
ijtc-921	247	13	and	and	CCONJ
ijtc-921	247	14	monitoring	monitor	VERB
ijtc-921	247	15	efforts	effort	NOUN
ijtc-921	247	16	with	with	ADP
ijtc-921	247	17	respect	respect	NOUN
ijtc-921	247	18	to	to	ADP
ijtc-921	247	19	tax	tax	NOUN
ijtc-921	247	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	247	21	the	the	DET
ijtc-921	247	22	influence	influence	NOUN
ijtc-921	247	23	of	of	ADP
ijtc-921	247	24	profitability	profitability	NOUN
ijtc-921	247	25	and	and	CCONJ
ijtc-921	247	26	company	company	NOUN
ijtc-921	247	27	size	size	NOUN
ijtc-921	247	28	on	on	ADP
ijtc-921	247	29	tax	tax	NOUN
ijtc-921	247	30	avoidance	avoidance	NOUN
ijtc-921	247	31	(	(	PUNCT
ijtc-921	247	32	a	a	DET
ijtc-921	247	33	case	case	NOUN
ijtc-921	247	34	study	study	NOUN
ijtc-921	247	35	of	of	ADP
ijtc-921	247	36	mining	mining	NOUN
ijtc-921	247	37	companies	company	NOUN
ijtc-921	247	38	listed	list	VERB
ijtc-921	247	39	on	on	ADP
ijtc-921	247	40	the	the	DET
ijtc-921	247	41	indonesia	indonesia	PROPN
ijtc-921	247	42	stock	stock	PROPN
ijtc-921	247	43	exchange	exchange	PROPN
ijtc-921	247	44	in	in	ADP
ijtc-921	247	45	2018	2018	NUM
ijtc-921	247	46	-	-	SYM
ijtc-921	247	47	2022	2022	NUM
ijtc-921	247	48	)	)	PUNCT
ijtc-921	247	49	raga	raga	NOUN
ijtc-921	247	50	,	,	PUNCT
ijtc-921	247	51	andayani	andayani	ADJ
ijtc-921	247	52	,	,	PUNCT
ijtc-921	247	53	pertiwi	pertiwi	PROPN
ijtc-921	247	54	,	,	PUNCT
ijtc-921	247	55	julaeha	julaeha	PROPN
ijtc-921	247	56	,	,	PUNCT
ijtc-921	247	57	and	and	CCONJ
ijtc-921	247	58	harjo	harjo	NOUN
ijtc-921	247	59	892	892	NUM
ijtc-921	247	60	|	|	ADV
ijtc-921	247	61	ilomata	ilomata	PROPN
ijtc-921	247	62	international	international	ADJ
ijtc-921	247	63	journal	journal	NOUN
ijtc-921	247	64	of	of	ADP
ijtc-921	247	65	tax	tax	PROPN
ijtc-921	247	66	&	&	CCONJ
ijtc-921	247	67	accounting	account	VERB
ijtc-921	247	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	247	69	avoidance	avoidance	NOUN
ijtc-921	247	70	.	.	PUNCT
ijtc-921	248	1	strengthening	strengthen	VERB
ijtc-921	248	2	supervision	supervision	NOUN
ijtc-921	248	3	can	can	AUX
ijtc-921	248	4	lead	lead	VERB
ijtc-921	248	5	to	to	ADP
ijtc-921	248	6	more	more	ADV
ijtc-921	248	7	robust	robust	ADJ
ijtc-921	248	8	and	and	CCONJ
ijtc-921	248	9	effective	effective	ADJ
ijtc-921	248	10	control	control	NOUN
ijtc-921	248	11	of	of	ADP
ijtc-921	248	12	tax	tax	NOUN
ijtc-921	248	13	avoidance	avoidance	NOUN
ijtc-921	248	14	activities	activity	NOUN
ijtc-921	248	15	.	.	PUNCT
ijtc-921	249	1	this	this	PRON
ijtc-921	249	2	,	,	PUNCT
ijtc-921	249	3	in	in	ADP
ijtc-921	249	4	turn	turn	NOUN
ijtc-921	249	5	,	,	PUNCT
ijtc-921	249	6	can	can	AUX
ijtc-921	249	7	contribute	contribute	VERB
ijtc-921	249	8	to	to	ADP
ijtc-921	249	9	optimizing	optimize	VERB
ijtc-921	249	10	state	state	NOUN
ijtc-921	249	11	revenue	revenue	NOUN
ijtc-921	249	12	from	from	ADP
ijtc-921	249	13	the	the	DET
ijtc-921	249	14	taxation	taxation	NOUN
ijtc-921	249	15	sector	sector	NOUN
ijtc-921	249	16	and	and	CCONJ
ijtc-921	249	17	help	help	VERB
ijtc-921	249	18	achieve	achieve	VERB
ijtc-921	249	19	the	the	DET
ijtc-921	249	20	revenue	revenue	NOUN
ijtc-921	249	21	targets	target	NOUN
ijtc-921	249	22	set	set	VERB
ijtc-921	249	23	by	by	ADP
ijtc-921	249	24	the	the	DET
ijtc-921	249	25	government	government	NOUN
ijtc-921	249	26	.	.	PUNCT
ijtc-921	250	1	reference	reference	NOUN
ijtc-921	250	2	ariska	ariska	ADJ
ijtc-921	250	3	,	,	PUNCT
ijtc-921	250	4	m.	m.	NOUN
ijtc-921	250	5	,	,	PUNCT
ijtc-921	250	6	fahru	fahru	NOUN
ijtc-921	250	7	,	,	PUNCT
ijtc-921	250	8	m.	m.	NOUN
ijtc-921	250	9	,	,	PUNCT
ijtc-921	250	10	&	&	CCONJ
ijtc-921	250	11	kusuma	kusuma	PROPN
ijtc-921	250	12	,	,	PUNCT
ijtc-921	250	13	j.	j.	PROPN
ijtc-921	250	14	w.	w.	PROPN
ijtc-921	250	15	(	(	PUNCT
ijtc-921	250	16	2020	2020	NUM
ijtc-921	250	17	)	)	PUNCT
ijtc-921	250	18	.	.	PUNCT
ijtc-921	251	1	leverage	leverage	NOUN
ijtc-921	251	2	,	,	PUNCT
ijtc-921	251	3	ukuran	ukuran	PROPN
ijtc-921	251	4	perusahaan	perusahaan	PROPN
ijtc-921	251	5	dan	dan	PROPN
ijtc-921	251	6	profitabilitas	profitabilitas	PROPN
ijtc-921	251	7	dan	dan	PROPN
ijtc-921	251	8	pengaruhnya	pengaruhnya	PROPN
ijtc-921	251	9	terhadap	terhadap	PROPN
ijtc-921	251	10	tax	tax	PROPN
ijtc-921	251	11	avoidance	avoidance	NOUN
ijtc-921	251	12	pada	pada	PROPN
ijtc-921	251	13	perusahaan	perusahaan	PROPN
ijtc-921	251	14	sektor	sektor	PROPN
ijtc-921	251	15	pertambangan	pertambangan	PROPN
ijtc-921	251	16	di	di	PROPN
ijtc-921	251	17	bursa	bursa	PROPN
ijtc-921	251	18	efek	efek	NOUN
ijtc-921	251	19	indonesia	indonesia	PROPN
ijtc-921	251	20	tahun	tahun	PROPN
ijtc-921	251	21	2014	2014	NUM
ijtc-921	251	22	-	-	SYM
ijtc-921	251	23	2019	2019	NUM
ijtc-921	251	24	.	.	PUNCT
ijtc-921	252	1	jurnal	jurnal	ADJ
ijtc-921	252	2	revenue	revenue	NOUN
ijtc-921	252	3	:	:	PUNCT
ijtc-921	252	4	jurnal	jurnal	ADJ
ijtc-921	252	5	ilmiah	ilmiah	PROPN
ijtc-921	252	6	akuntansi	akuntansi	PROPN
ijtc-921	252	7	,	,	PUNCT
ijtc-921	252	8	1(1	1(1	NUM
ijtc-921	252	9	)	)	PUNCT
ijtc-921	252	10	,	,	PUNCT
ijtc-921	252	11	133	133	NUM
ijtc-921	252	12	-	-	SYM
ijtc-921	252	13	142	142	NUM
ijtc-921	252	14	.	.	PUNCT
ijtc-921	253	1	beer	beer	NOUN
ijtc-921	253	2	,	,	PUNCT
ijtc-921	253	3	s.	s.	PROPN
ijtc-921	253	4	,	,	PUNCT
ijtc-921	253	5	kasper	kasper	PROPN
ijtc-921	253	6	,	,	PUNCT
ijtc-921	253	7	m.	m.	NOUN
ijtc-921	253	8	,	,	PUNCT
ijtc-921	253	9	kirchler	kirchler	NOUN
ijtc-921	253	10	,	,	PUNCT
ijtc-921	253	11	e.	e.	PROPN
ijtc-921	253	12	,	,	PUNCT
ijtc-921	253	13	&	&	CCONJ
ijtc-921	253	14	erard	erard	PROPN
ijtc-921	253	15	,	,	PUNCT
ijtc-921	253	16	b.	b.	PROPN
ijtc-921	253	17	(	(	PUNCT
ijtc-921	253	18	2020	2020	NUM
ijtc-921	253	19	)	)	PUNCT
ijtc-921	253	20	.	.	PUNCT
ijtc-921	254	1	do	do	AUX
ijtc-921	254	2	audits	audits	NOUN
ijtc-921	254	3	deter	deter	VERB
ijtc-921	254	4	or	or	CCONJ
ijtc-921	254	5	provoke	provoke	VERB
ijtc-921	254	6	future	future	ADJ
ijtc-921	254	7	tax	tax	NOUN
ijtc-921	254	8	noncompliance	noncompliance	NOUN
ijtc-921	254	9	?	?	PUNCT
ijtc-921	255	1	evidence	evidence	NOUN
ijtc-921	255	2	on	on	ADP
ijtc-921	255	3	self	self	NOUN
ijtc-921	255	4	-	-	PUNCT
ijtc-921	255	5	employed	employ	VERB
ijtc-921	255	6	taxpayers	taxpayer	NOUN
ijtc-921	255	7	.	.	PUNCT
ijtc-921	256	1	cesifo	cesifo	PROPN
ijtc-921	256	2	economic	economic	ADJ
ijtc-921	256	3	studies	study	NOUN
ijtc-921	256	4	,	,	PUNCT
ijtc-921	256	5	66(3	66(3	NOUN
ijtc-921	256	6	)	)	PUNCT
ijtc-921	256	7	,	,	PUNCT
ijtc-921	256	8	248264	248264	NUM
ijtc-921	256	9	.	.	PUNCT
ijtc-921	257	1	carolina	carolina	PROPN
ijtc-921	257	2	,	,	PUNCT
ijtc-921	257	3	m.	m.	NOUN
ijtc-921	257	4	(	(	PUNCT
ijtc-921	257	5	2020	2020	NUM
ijtc-921	257	6	)	)	PUNCT
ijtc-921	257	7	.	.	PUNCT
ijtc-921	258	1	analisis	analisis	ADJ
ijtc-921	258	2	pengaruh	pengaruh	NOUN
ijtc-921	258	3	profitabilitas	profitabilita	VERB
ijtc-921	258	4	dan	dan	PROPN
ijtc-921	258	5	leverage	leverage	PROPN
ijtc-921	258	6	terhadap	terhadap	PROPN
ijtc-921	258	7	praktik	praktik	PROPN
ijtc-921	258	8	penghindaran	penghindaran	VERB
ijtc-921	258	9	pajak	pajak	ADV
ijtc-921	258	10	.	.	PUNCT
ijtc-921	259	1	jurnal	jurnal	ADJ
ijtc-921	259	2	budget	budget	NOUN
ijtc-921	259	3	:	:	PUNCT
ijtc-921	259	4	isu	isu	PROPN
ijtc-921	259	5	dan	dan	PROPN
ijtc-921	259	6	masalah	masalah	PROPN
ijtc-921	259	7	keuangan	keuangan	PROPN
ijtc-921	259	8	negara	negara	PROPN
ijtc-921	259	9	,	,	PUNCT
ijtc-921	259	10	5(1	5(1	NUM
ijtc-921	259	11	)	)	PUNCT
ijtc-921	259	12	,	,	PUNCT
ijtc-921	259	13	84	84	NUM
ijtc-921	259	14	-	-	SYM
ijtc-921	259	15	99	99	NUM
ijtc-921	259	16	.	.	PUNCT
ijtc-921	260	1	dalam	dalam	PROPN
ijtc-921	260	2	,	,	PUNCT
ijtc-921	260	3	w.	w.	PROPN
ijtc-921	260	4	w.	w.	PROPN
ijtc-921	260	5	w.	w.	PROPN
ijtc-921	260	6	,	,	PUNCT
ijtc-921	260	7	&	&	CCONJ
ijtc-921	260	8	novriyanti	novriyanti	PROPN
ijtc-921	260	9	,	,	PUNCT
ijtc-921	260	10	i.	i.	PROPN
ijtc-921	260	11	(	(	PUNCT
ijtc-921	260	12	2020	2020	NUM
ijtc-921	260	13	)	)	PUNCT
ijtc-921	260	14	.	.	PUNCT
ijtc-921	261	1	faktor	faktor	NOUN
ijtc-921	261	2	-	-	PUNCT
ijtc-921	261	3	faktor	faktor	PROPN
ijtc-921	261	4	yang	yang	PROPN
ijtc-921	261	5	mempengaruhi	mempengaruhi	PROPN
ijtc-921	261	6	penghindaran	penghindaran	ADJ
ijtc-921	261	7	pajak	pajak	ADV
ijtc-921	261	8	.	.	PUNCT
ijtc-921	262	1	journal	journal	PROPN
ijtc-921	262	2	of	of	ADP
ijtc-921	262	3	applied	apply	VERB
ijtc-921	262	4	accounting	accounting	NOUN
ijtc-921	262	5	and	and	CCONJ
ijtc-921	262	6	taxation	taxation	NOUN
ijtc-921	262	7	,	,	PUNCT
ijtc-921	262	8	5(1	5(1	NUM
ijtc-921	262	9	)	)	PUNCT
ijtc-921	262	10	,	,	PUNCT
ijtc-921	262	11	24	24	NUM
ijtc-921	262	12	-	-	SYM
ijtc-921	262	13	35	35	NUM
ijtc-921	262	14	.	.	PUNCT
ijtc-921	263	1	dang	dang	PROPN
ijtc-921	263	2	,	,	PUNCT
ijtc-921	263	3	v.	v.	PROPN
ijtc-921	263	4	c.	c.	PROPN
ijtc-921	263	5	,	,	PUNCT
ijtc-921	263	6	&	&	CCONJ
ijtc-921	263	7	nguyen	nguyen	PROPN
ijtc-921	263	8	,	,	PUNCT
ijtc-921	263	9	q.	q.	PROPN
ijtc-921	263	10	k.	k.	PROPN
ijtc-921	264	1	(	(	PUNCT
ijtc-921	264	2	2022	2022	NUM
ijtc-921	264	3	)	)	PUNCT
ijtc-921	264	4	.	.	PUNCT
ijtc-921	265	1	audit	audit	NOUN
ijtc-921	265	2	committee	committee	NOUN
ijtc-921	265	3	characteristics	characteristic	NOUN
ijtc-921	265	4	and	and	CCONJ
ijtc-921	265	5	tax	tax	NOUN
ijtc-921	265	6	avoidance	avoidance	NOUN
ijtc-921	265	7	:	:	PUNCT
ijtc-921	265	8	evidence	evidence	NOUN
ijtc-921	265	9	from	from	ADP
ijtc-921	265	10	an	an	DET
ijtc-921	265	11	emerging	emerge	VERB
ijtc-921	265	12	economy	economy	NOUN
ijtc-921	265	13	.	.	PUNCT
ijtc-921	266	1	cogent	cogent	NOUN
ijtc-921	266	2	economics	economics	PROPN
ijtc-921	266	3	&	&	CCONJ
ijtc-921	266	4	finance	finance	PROPN
ijtc-921	266	5	,	,	PUNCT
ijtc-921	266	6	10(1	10(1	NUM
ijtc-921	266	7	)	)	PUNCT
ijtc-921	266	8	,	,	PUNCT
ijtc-921	266	9	2023263	2023263	NUM
ijtc-921	266	10	.	.	PUNCT
ijtc-921	267	1	dayanara	dayanara	PROPN
ijtc-921	267	2	,	,	PUNCT
ijtc-921	267	3	l.	l.	PROPN
ijtc-921	267	4	,	,	PUNCT
ijtc-921	267	5	titisari	titisari	PROPN
ijtc-921	267	6	,	,	PUNCT
ijtc-921	267	7	k.	k.	PROPN
ijtc-921	267	8	h.	h.	PROPN
ijtc-921	267	9	,	,	PUNCT
ijtc-921	267	10	&	&	CCONJ
ijtc-921	267	11	wijayanti	wijayanti	PROPN
ijtc-921	267	12	,	,	PUNCT
ijtc-921	267	13	a.	a.	NOUN
ijtc-921	267	14	(	(	PUNCT
ijtc-921	267	15	2019	2019	NUM
ijtc-921	267	16	)	)	PUNCT
ijtc-921	267	17	.	.	PUNCT
ijtc-921	268	1	pengaruh	pengaruh	NOUN
ijtc-921	268	2	leverage	leverage	NOUN
ijtc-921	268	3	,	,	PUNCT
ijtc-921	268	4	profitabilitas	profitabilita	NOUN
ijtc-921	268	5	,	,	PUNCT
ijtc-921	268	6	ukuran	ukuran	PROPN
ijtc-921	268	7	perusahaan	perusahaan	PROPN
ijtc-921	268	8	,	,	PUNCT
ijtc-921	268	9	dan	dan	PROPN
ijtc-921	268	10	capital	capital	PROPN
ijtc-921	268	11	intensity	intensity	PROPN
ijtc-921	268	12	terhadap	terhadap	PROPN
ijtc-921	268	13	penghindaran	penghindaran	VERB
ijtc-921	268	14	pajak	pajak	PROPN
ijtc-921	268	15	pada	pada	PROPN
ijtc-921	268	16	perusahaan	perusahaan	PROPN
ijtc-921	268	17	barang	barang	PROPN
ijtc-921	268	18	industri	industri	PROPN
ijtc-921	268	19	konsumsi	konsumsi	PROPN
ijtc-921	268	20	yang	yang	PROPN
ijtc-921	268	21	terdaftar	terdaftar	PROPN
ijtc-921	268	22	di	di	PROPN
ijtc-921	268	23	bei	bei	VERB
ijtc-921	268	24	tahun	tahun	PROPN
ijtc-921	268	25	2014–2018	2014–2018	NUM
ijtc-921	268	26	.	.	PUNCT
ijtc-921	269	1	jurnal	jurnal	PROPN
ijtc-921	269	2	akuntansi	akuntansi	PROPN
ijtc-921	269	3	dan	dan	PROPN
ijtc-921	269	4	sistem	sistem	PROPN
ijtc-921	269	5	teknologi	teknologi	PROPN
ijtc-921	269	6	informasi	informasi	PROPN
ijtc-921	269	7	,	,	PUNCT
ijtc-921	269	8	15(3	15(3	NUM
ijtc-921	269	9	)	)	PUNCT
ijtc-921	269	10	.	.	PUNCT
ijtc-921	270	1	dewinta	dewinta	PROPN
ijtc-921	270	2	,	,	PUNCT
ijtc-921	270	3	i.	i.	PROPN
ijtc-921	270	4	a.	a.	PROPN
ijtc-921	270	5	r.	r.	PROPN
ijtc-921	270	6	,	,	PUNCT
ijtc-921	270	7	&	&	CCONJ
ijtc-921	270	8	setiawan	setiawan	PROPN
ijtc-921	270	9	,	,	PUNCT
ijtc-921	270	10	p.	p.	PROPN
ijtc-921	270	11	e.	e.	PROPN
ijtc-921	271	1	(	(	PUNCT
ijtc-921	271	2	2016	2016	NUM
ijtc-921	271	3	)	)	PUNCT
ijtc-921	271	4	.	.	PUNCT
ijtc-921	272	1	pengaruh	pengaruh	NOUN
ijtc-921	272	2	ukuran	ukuran	PROPN
ijtc-921	272	3	perusahaan	perusahaan	PROPN
ijtc-921	272	4	,	,	PUNCT
ijtc-921	272	5	umur	umur	PROPN
ijtc-921	272	6	perusahaan	perusahaan	PROPN
ijtc-921	272	7	,	,	PUNCT
ijtc-921	272	8	profitabilitas	profitabilita	NOUN
ijtc-921	272	9	,	,	PUNCT
ijtc-921	272	10	leverage	leverage	NOUN
ijtc-921	272	11	,	,	PUNCT
ijtc-921	272	12	dan	dan	PROPN
ijtc-921	272	13	pertumbuhan	pertumbuhan	PROPN
ijtc-921	272	14	penjualan	penjualan	PROPN
ijtc-921	272	15	terhadap	terhadap	PROPN
ijtc-921	272	16	tax	tax	NOUN
ijtc-921	272	17	avoidance	avoidance	NOUN
ijtc-921	272	18	.	.	PUNCT
ijtc-921	273	1	e	e	X
ijtc-921	273	2	-	-	ADJ
ijtc-921	273	3	jurnal	jurnal	ADJ
ijtc-921	273	4	akuntansi	akuntansi	PROPN
ijtc-921	273	5	universitas	universita	NOUN
ijtc-921	273	6	udayana	udayana	PROPN
ijtc-921	273	7	,	,	PUNCT
ijtc-921	273	8	14(3	14(3	NUM
ijtc-921	273	9	)	)	PUNCT
ijtc-921	273	10	,	,	PUNCT
ijtc-921	273	11	1584	1584	NUM
ijtc-921	273	12	-	-	SYM
ijtc-921	273	13	1613	1613	NUM
ijtc-921	273	14	.	.	PUNCT
ijtc-921	274	1	ghozali	ghozali	PROPN
ijtc-921	274	2	,	,	PUNCT
ijtc-921	274	3	i.	i.	PROPN
ijtc-921	274	4	(	(	PUNCT
ijtc-921	274	5	2018	2018	NUM
ijtc-921	274	6	)	)	PUNCT
ijtc-921	274	7	.	.	PUNCT
ijtc-921	275	1	aplikasi	aplikasi	PROPN
ijtc-921	275	2	analisis	analisis	PROPN
ijtc-921	275	3	multivariate	multivariate	PROPN
ijtc-921	275	4	dengan	dengan	PROPN
ijtc-921	275	5	program	program	PROPN
ijtc-921	275	6	ibm	ibm	PROPN
ijtc-921	275	7	spss	spss	PROPN
ijtc-921	275	8	25	25	NUM
ijtc-921	275	9	(	(	PUNCT
ijtc-921	275	10	9th	9th	ADJ
ijtc-921	275	11	ed	ed	NOUN
ijtc-921	275	12	)	)	PUNCT
ijtc-921	275	13	.	.	PUNCT
ijtc-921	276	1	badan	badan	PROPN
ijtc-921	276	2	penerbit	penerbit	PROPN
ijtc-921	276	3	universitas	universita	NOUN
ijtc-921	276	4	diponegoro	diponegoro	PROPN
ijtc-921	276	5	.	.	PUNCT
ijtc-921	277	1	harjo	harjo	PROPN
ijtc-921	277	2	,	,	PUNCT
ijtc-921	277	3	d.	d.	PROPN
ijtc-921	277	4	(	(	PUNCT
ijtc-921	277	5	2019	2019	NUM
ijtc-921	277	6	)	)	PUNCT
ijtc-921	277	7	.	.	PUNCT
ijtc-921	278	1	perpajakan	perpajakan	AUX
ijtc-921	278	2	indonesia	indonesia	PROPN
ijtc-921	278	3	(	(	PUNCT
ijtc-921	278	4	edisi	edisi	VERB
ijtc-921	278	5	2	2	NUM
ijtc-921	278	6	)	)	PUNCT
ijtc-921	278	7	.	.	PUNCT
ijtc-921	279	1	mitra	mitra	PROPN
ijtc-921	279	2	wacana	wacana	PROPN
ijtc-921	279	3	media	medium	NOUN
ijtc-921	279	4	.	.	PUNCT
ijtc-921	280	1	harjo	harjo	PROPN
ijtc-921	280	2	,	,	PUNCT
ijtc-921	280	3	d.	d.	PROPN
ijtc-921	280	4	,	,	PUNCT
ijtc-921	280	5	prihadini	prihadini	PROPN
ijtc-921	280	6	,	,	PUNCT
ijtc-921	280	7	d.	d.	PROPN
ijtc-921	280	8	,	,	PUNCT
ijtc-921	280	9	&	&	CCONJ
ijtc-921	280	10	agustianto	agustianto	PROPN
ijtc-921	280	11	,	,	PUNCT
ijtc-921	280	12	j.	j.	PROPN
ijtc-921	280	13	p.	p.	PROPN
ijtc-921	280	14	(	(	PUNCT
ijtc-921	280	15	2023	2023	NUM
ijtc-921	280	16	)	)	PUNCT
ijtc-921	280	17	.	.	PUNCT
ijtc-921	281	1	buku	buku	PROPN
ijtc-921	281	2	ajar	ajar	PROPN
ijtc-921	281	3	pemotongan	pemotongan	VERB
ijtc-921	281	4	dan	dan	PROPN
ijtc-921	281	5	pemungutan	pemungutan	PROPN
ijtc-921	281	6	pajak	pajak	PROPN
ijtc-921	281	7	penghasilan	penghasilan	PROPN
ijtc-921	281	8	.	.	PUNCT
ijtc-921	282	1	harjo	harjo	PROPN
ijtc-921	282	2	,	,	PUNCT
ijtc-921	282	3	d.	d.	PROPN
ijtc-921	282	4	,	,	PUNCT
ijtc-921	282	5	&	&	CCONJ
ijtc-921	282	6	rulandari	rulandari	PROPN
ijtc-921	282	7	,	,	PUNCT
ijtc-921	282	8	n.	n.	NOUN
ijtc-921	282	9	(	(	PUNCT
ijtc-921	282	10	2022	2022	NUM
ijtc-921	282	11	)	)	PUNCT
ijtc-921	282	12	.	.	PUNCT
ijtc-921	283	1	bijak	bijak	PROPN
ijtc-921	283	2	menerapkan	menerapkan	PROPN
ijtc-921	283	3	manajemen	manajeman	NOUN
ijtc-921	283	4	perpajakan	perpajakan	VERB
ijtc-921	283	5	.	.	PUNCT
ijtc-921	284	1	jogyakarta	jogyakarta	PROPN
ijtc-921	284	2	:	:	PUNCT
ijtc-921	284	3	cv	cv	PROPN
ijtc-921	284	4	budi	budi	PROPN
ijtc-921	284	5	utama	utama	PROPN
ijtc-921	284	6	.	.	PUNCT
ijtc-921	285	1	hartono	hartono	PROPN
ijtc-921	285	2	,	,	PUNCT
ijtc-921	285	3	j.	j.	PROPN
ijtc-921	285	4	(	(	PUNCT
ijtc-921	285	5	2013	2013	NUM
ijtc-921	285	6	)	)	PUNCT
ijtc-921	285	7	.	.	PUNCT
ijtc-921	286	1	teori	teori	PROPN
ijtc-921	286	2	portofolio	portofolio	PROPN
ijtc-921	286	3	dan	dan	PROPN
ijtc-921	286	4	analisis	analisis	PROPN
ijtc-921	286	5	investasi	investasi	PROPN
ijtc-921	286	6	.	.	PUNCT
ijtc-921	287	1	bpfe	bpfe	PROPN
ijtc-921	287	2	.	.	PUNCT
ijtc-921	288	1	hermawan	hermawan	NOUN
ijtc-921	288	2	,	,	PUNCT
ijtc-921	288	3	s.	s.	PROPN
ijtc-921	288	4	,	,	PUNCT
ijtc-921	288	5	sudradjat	sudradjat	PROPN
ijtc-921	288	6	,	,	PUNCT
ijtc-921	288	7	s.	s.	PROPN
ijtc-921	288	8	,	,	PUNCT
ijtc-921	288	9	&	&	CCONJ
ijtc-921	288	10	amyar	amyar	PROPN
ijtc-921	288	11	,	,	PUNCT
ijtc-921	288	12	f.	f.	PROPN
ijtc-921	288	13	(	(	PUNCT
ijtc-921	288	14	2021	2021	NUM
ijtc-921	288	15	)	)	PUNCT
ijtc-921	288	16	.	.	PUNCT
ijtc-921	289	1	pengaruh	pengaruh	NOUN
ijtc-921	289	2	profitabilitas	profitabilita	NOUN
ijtc-921	289	3	,	,	PUNCT
ijtc-921	289	4	leverage	leverage	NOUN
ijtc-921	289	5	,	,	PUNCT
ijtc-921	289	6	ukuran	ukuran	PROPN
ijtc-921	289	7	perusahaan	perusahaan	PROPN
ijtc-921	289	8	terhadap	terhadap	PROPN
ijtc-921	289	9	tax	tax	PROPN
ijtc-921	289	10	avoidance	avoidance	NOUN
ijtc-921	289	11	perusahaan	perusahaan	PROPN
ijtc-921	289	12	property	property	PROPN
ijtc-921	289	13	dan	dan	PROPN
ijtc-921	289	14	real	real	ADJ
ijtc-921	289	15	estate	estate	NOUN
ijtc-921	289	16	.	.	PUNCT
ijtc-921	290	1	jurnal	jurnal	ADJ
ijtc-921	290	2	ilmiah	ilmiah	PROPN
ijtc-921	290	3	akuntansi	akuntansi	PROPN
ijtc-921	290	4	kesatuan	kesatuan	PROPN
ijtc-921	290	5	,	,	PUNCT
ijtc-921	290	6	9(2	9(2	NUM
ijtc-921	290	7	)	)	PUNCT
ijtc-921	290	8	,	,	PUNCT
ijtc-921	290	9	359	359	NUM
ijtc-921	290	10	-	-	SYM
ijtc-921	290	11	372	372	NUM
ijtc-921	290	12	.	.	PUNCT
ijtc-921	291	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	291	2	the	the	DET
ijtc-921	291	3	influence	influence	NOUN
ijtc-921	291	4	of	of	ADP
ijtc-921	291	5	profitability	profitability	NOUN
ijtc-921	291	6	and	and	CCONJ
ijtc-921	291	7	company	company	NOUN
ijtc-921	291	8	size	size	NOUN
ijtc-921	291	9	on	on	ADP
ijtc-921	291	10	tax	tax	NOUN
ijtc-921	291	11	avoidance	avoidance	NOUN
ijtc-921	291	12	(	(	PUNCT
ijtc-921	291	13	a	a	DET
ijtc-921	291	14	case	case	NOUN
ijtc-921	291	15	study	study	NOUN
ijtc-921	291	16	of	of	ADP
ijtc-921	291	17	mining	mining	NOUN
ijtc-921	291	18	companies	company	NOUN
ijtc-921	291	19	listed	list	VERB
ijtc-921	291	20	on	on	ADP
ijtc-921	291	21	the	the	DET
ijtc-921	291	22	indonesia	indonesia	PROPN
ijtc-921	291	23	stock	stock	PROPN
ijtc-921	291	24	exchange	exchange	PROPN
ijtc-921	291	25	in	in	ADP
ijtc-921	291	26	2018	2018	NUM
ijtc-921	291	27	-	-	SYM
ijtc-921	291	28	2022	2022	NUM
ijtc-921	291	29	)	)	PUNCT
ijtc-921	291	30	raga	raga	NOUN
ijtc-921	291	31	,	,	PUNCT
ijtc-921	291	32	andayani	andayani	ADJ
ijtc-921	291	33	,	,	PUNCT
ijtc-921	291	34	pertiwi	pertiwi	PROPN
ijtc-921	291	35	,	,	PUNCT
ijtc-921	291	36	julaeha	julaeha	PROPN
ijtc-921	291	37	,	,	PUNCT
ijtc-921	291	38	and	and	CCONJ
ijtc-921	291	39	harjo	harjo	VERB
ijtc-921	291	40	893	893	NUM
ijtc-921	291	41	|	|	ADV
ijtc-921	291	42	ilomata	ilomata	NOUN
ijtc-921	291	43	international	international	ADJ
ijtc-921	291	44	journal	journal	NOUN
ijtc-921	291	45	of	of	ADP
ijtc-921	291	46	tax	tax	PROPN
ijtc-921	291	47	&	&	CCONJ
ijtc-921	291	48	accounting	accounting	NOUN
ijtc-921	291	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	291	50	hernadianto	hernadianto	PROPN
ijtc-921	291	51	,	,	PUNCT
ijtc-921	291	52	h.	h.	PROPN
ijtc-921	291	53	,	,	PUNCT
ijtc-921	291	54	junaidi	junaidi	PROPN
ijtc-921	291	55	,	,	PUNCT
ijtc-921	291	56	a.	a.	PROPN
ijtc-921	291	57	,	,	PUNCT
ijtc-921	291	58	&	&	CCONJ
ijtc-921	291	59	prayogi	prayogi	PROPN
ijtc-921	291	60	,	,	PUNCT
ijtc-921	291	61	a.	a.	PROPN
ijtc-921	291	62	d.	d.	PROPN
ijtc-921	291	63	(	(	PUNCT
ijtc-921	291	64	2020	2020	NUM
ijtc-921	291	65	)	)	PUNCT
ijtc-921	291	66	.	.	PUNCT
ijtc-921	292	1	pengaruh	pengaruh	NOUN
ijtc-921	292	2	ukuran	ukuran	PROPN
ijtc-921	292	3	perusahaan	perusahaan	PROPN
ijtc-921	292	4	,	,	PUNCT
ijtc-921	292	5	dan	dan	PROPN
ijtc-921	292	6	leverage	leverage	PROPN
ijtc-921	292	7	terhadap	terhadap	PROPN
ijtc-921	292	8	tindakan	tindakan	PROPN
ijtc-921	292	9	penghindaran	penghindaran	VERB
ijtc-921	292	10	pajak	pajak	ADV
ijtc-921	292	11	(	(	PUNCT
ijtc-921	292	12	tax	tax	NOUN
ijtc-921	292	13	avoidance	avoidance	NOUN
ijtc-921	292	14	)	)	PUNCT
ijtc-921	292	15	perusahaan	perusahaan	PROPN
ijtc-921	292	16	manufaktur	manufaktur	PROPN
ijtc-921	292	17	yang	yang	PROPN
ijtc-921	292	18	terdaftar	terdaftar	PROPN
ijtc-921	292	19	di	di	PROPN
ijtc-921	292	20	bursa	bursa	PROPN
ijtc-921	292	21	efek	efek	PROPN
ijtc-921	292	22	indonesia	indonesia	PROPN
ijtc-921	292	23	.	.	PUNCT
ijtc-921	293	1	jurnal	jurnal	PROPN
ijtc-921	293	2	akuntansi	akuntansi	PROPN
ijtc-921	293	3	,	,	PUNCT
ijtc-921	293	4	keuangan	keuangan	PROPN
ijtc-921	293	5	dan	dan	PROPN
ijtc-921	293	6	teknologi	teknologi	PROPN
ijtc-921	293	7	informasi	informasi	PROPN
ijtc-921	293	8	akuntansi	akuntansi	PROPN
ijtc-921	293	9	,	,	PUNCT
ijtc-921	293	10	50	50	NUM
ijtc-921	293	11	-	-	SYM
ijtc-921	293	12	60	60	NUM
ijtc-921	293	13	.	.	PUNCT
ijtc-921	294	1	hoseini	hoseini	NOUN
ijtc-921	294	2	,	,	PUNCT
ijtc-921	294	3	m.	m.	NOUN
ijtc-921	294	4	,	,	PUNCT
ijtc-921	294	5	&	&	CCONJ
ijtc-921	294	6	safari	safari	PROPN
ijtc-921	294	7	gerayli	gerayli	NOUN
ijtc-921	294	8	,	,	PUNCT
ijtc-921	294	9	m.	m.	NOUN
ijtc-921	294	10	(	(	PUNCT
ijtc-921	294	11	2018	2018	NUM
ijtc-921	294	12	)	)	PUNCT
ijtc-921	294	13	.	.	PUNCT
ijtc-921	295	1	the	the	DET
ijtc-921	295	2	presence	presence	NOUN
ijtc-921	295	3	of	of	ADP
ijtc-921	295	4	women	woman	NOUN
ijtc-921	295	5	on	on	ADP
ijtc-921	295	6	the	the	DET
ijtc-921	295	7	board	board	NOUN
ijtc-921	295	8	and	and	CCONJ
ijtc-921	295	9	tax	tax	NOUN
ijtc-921	295	10	avoidance	avoidance	NOUN
ijtc-921	295	11	:	:	PUNCT
ijtc-921	295	12	evidence	evidence	NOUN
ijtc-921	295	13	from	from	ADP
ijtc-921	295	14	tehran	tehran	PROPN
ijtc-921	295	15	stock	stock	PROPN
ijtc-921	295	16	exchange	exchange	PROPN
ijtc-921	295	17	.	.	PUNCT
ijtc-921	296	1	international	international	ADJ
ijtc-921	296	2	journal	journal	PROPN
ijtc-921	296	3	of	of	ADP
ijtc-921	296	4	finance	finance	PROPN
ijtc-921	296	5	&	&	CCONJ
ijtc-921	296	6	managerial	managerial	ADJ
ijtc-921	296	7	accounting	accounting	NOUN
ijtc-921	296	8	,	,	PUNCT
ijtc-921	296	9	3(9	3(9	NUM
ijtc-921	296	10	)	)	PUNCT
ijtc-921	296	11	,	,	PUNCT
ijtc-921	296	12	53	53	NUM
ijtc-921	296	13	-	-	SYM
ijtc-921	296	14	62	62	NUM
ijtc-921	296	15	.	.	PUNCT
ijtc-921	297	1	jensen	jensen	PROPN
ijtc-921	297	2	,	,	PUNCT
ijtc-921	297	3	m.	m.	PROPN
ijtc-921	297	4	c.	c.	PROPN
ijtc-921	297	5	,	,	PUNCT
ijtc-921	297	6	&	&	CCONJ
ijtc-921	297	7	meckling	meckling	PROPN
ijtc-921	297	8	,	,	PUNCT
ijtc-921	297	9	w.	w.	PROPN
ijtc-921	297	10	h.	h.	PROPN
ijtc-921	297	11	(	(	PUNCT
ijtc-921	297	12	1976	1976	NUM
ijtc-921	297	13	)	)	PUNCT
ijtc-921	297	14	.	.	PUNCT
ijtc-921	298	1	theory	theory	NOUN
ijtc-921	298	2	of	of	ADP
ijtc-921	298	3	the	the	DET
ijtc-921	298	4	firm	firm	NOUN
ijtc-921	298	5	:	:	PUNCT
ijtc-921	298	6	managerial	managerial	ADJ
ijtc-921	298	7	behavior	behavior	NOUN
ijtc-921	298	8	,	,	PUNCT
ijtc-921	298	9	agency	agency	NOUN
ijtc-921	298	10	costs	cost	NOUN
ijtc-921	298	11	and	and	CCONJ
ijtc-921	298	12	ownership	ownership	NOUN
ijtc-921	298	13	structure	structure	NOUN
ijtc-921	298	14	.	.	PUNCT
ijtc-921	299	1	journal	journal	NOUN
ijtc-921	299	2	of	of	ADP
ijtc-921	299	3	financial	financial	ADJ
ijtc-921	299	4	economics	economic	NOUN
ijtc-921	299	5	,	,	PUNCT
ijtc-921	299	6	3(4	3(4	NUM
ijtc-921	299	7	)	)	PUNCT
ijtc-921	299	8	,	,	PUNCT
ijtc-921	299	9	305–360	305–360	NUM
ijtc-921	299	10	.	.	PUNCT
ijtc-921	300	1	kasmir	kasmir	PROPN
ijtc-921	300	2	.	.	PUNCT
ijtc-921	301	1	(	(	PUNCT
ijtc-921	301	2	2016	2016	NUM
ijtc-921	301	3	)	)	PUNCT
ijtc-921	301	4	.	.	PUNCT
ijtc-921	302	1	analisa	analisa	NOUN
ijtc-921	302	2	laporan	laporan	ADJ
ijtc-921	302	3	keuangan	keuangan	PROPN
ijtc-921	302	4	cetakan	cetakan	PROPN
ijtc-921	302	5	ke-9	ke-9	PROPN
ijtc-921	302	6	.	.	PUNCT
ijtc-921	303	1	pt	pt	PROPN
ijtc-921	303	2	raja	raja	PROPN
ijtc-921	303	3	grafindo	grafindo	PROPN
ijtc-921	303	4	persada	persada	PROPN
ijtc-921	303	5	.	.	PUNCT
ijtc-921	304	1	khoirunissa	khoirunissa	PROPN
ijtc-921	304	2	,	,	PUNCT
ijtc-921	304	3	o.	o.	PROPN
ijtc-921	304	4	,	,	PUNCT
ijtc-921	304	5	&	&	CCONJ
ijtc-921	304	6	ratnawati	ratnawati	PROPN
ijtc-921	304	7	,	,	PUNCT
ijtc-921	304	8	j.	j.	PROPN
ijtc-921	304	9	(	(	PUNCT
ijtc-921	304	10	2021	2021	NUM
ijtc-921	304	11	)	)	PUNCT
ijtc-921	304	12	.	.	PUNCT
ijtc-921	305	1	analisis	analisis	ADJ
ijtc-921	305	2	faktor	faktor	NOUN
ijtc-921	305	3	-	-	PUNCT
ijtc-921	305	4	faktor	faktor	NOUN
ijtc-921	305	5	yang	yang	PROPN
ijtc-921	305	6	mempengaruhi	mempengaruhi	PROPN
ijtc-921	305	7	penghindaran	penghindaran	ADJ
ijtc-921	305	8	pajak	pajak	PROPN
ijtc-921	305	9	pada	pada	PROPN
ijtc-921	305	10	perusahaan	perusahaan	PROPN
ijtc-921	305	11	pertambangan	pertambangan	PROPN
ijtc-921	305	12	di	di	PROPN
ijtc-921	305	13	bursa	bursa	PROPN
ijtc-921	305	14	efek	efek	PROPN
ijtc-921	305	15	indonesia	indonesia	PROPN
ijtc-921	305	16	(	(	PUNCT
ijtc-921	305	17	bei	bei	PROPN
ijtc-921	305	18	)	)	PUNCT
ijtc-921	305	19	tahun	tahun	PROPN
ijtc-921	305	20	2018	2018	NUM
ijtc-921	305	21	-	-	SYM
ijtc-921	305	22	2019	2019	NUM
ijtc-921	305	23	.	.	PUNCT
ijtc-921	306	1	bilancia	bilancia	NOUN
ijtc-921	306	2	:	:	PUNCT
ijtc-921	306	3	jurnal	jurnal	ADJ
ijtc-921	306	4	ilmiah	ilmiah	PROPN
ijtc-921	306	5	akuntansi	akuntansi	PROPN
ijtc-921	306	6	,	,	PUNCT
ijtc-921	306	7	5(1	5(1	NUM
ijtc-921	306	8	)	)	PUNCT
ijtc-921	306	9	,	,	PUNCT
ijtc-921	306	10	38	38	NUM
ijtc-921	306	11	-	-	SYM
ijtc-921	306	12	48	48	NUM
ijtc-921	306	13	.	.	PUNCT
ijtc-921	307	1	kurniati	kurniati	PROPN
ijtc-921	307	2	,	,	PUNCT
ijtc-921	307	3	e.	e.	PROPN
ijtc-921	307	4	r.	r.	PROPN
ijtc-921	307	5	,	,	PUNCT
ijtc-921	307	6	&	&	CCONJ
ijtc-921	307	7	apriani	apriani	PROPN
ijtc-921	307	8	,	,	PUNCT
ijtc-921	307	9	e.	e.	PROPN
ijtc-921	307	10	(	(	PUNCT
ijtc-921	307	11	2021	2021	NUM
ijtc-921	307	12	)	)	PUNCT
ijtc-921	307	13	.	.	PUNCT
ijtc-921	308	1	pengaruh	pengaruh	NOUN
ijtc-921	308	2	profitabilitas	profitabilita	VERB
ijtc-921	308	3	dan	dan	PROPN
ijtc-921	308	4	good	good	ADJ
ijtc-921	308	5	corporate	corporate	ADJ
ijtc-921	308	6	governance	governance	NOUN
ijtc-921	308	7	terhadap	terhadap	PROPN
ijtc-921	308	8	penghindaran	penghindaran	VERB
ijtc-921	308	9	pajak	pajak	ADV
ijtc-921	308	10	.	.	PUNCT
ijtc-921	309	1	medikonis	medikonis	PROPN
ijtc-921	309	2	,	,	PUNCT
ijtc-921	309	3	12(1	12(1	NUM
ijtc-921	309	4	)	)	PUNCT
ijtc-921	309	5	,	,	PUNCT
ijtc-921	309	6	55	55	NUM
ijtc-921	309	7	-	-	SYM
ijtc-921	309	8	68	68	NUM
ijtc-921	309	9	.	.	PUNCT
ijtc-921	310	1	maftuchan	maftuchan	PROPN
ijtc-921	310	2	,	,	PUNCT
ijtc-921	310	3	a.	a.	NOUN
ijtc-921	310	4	(	(	PUNCT
ijtc-921	310	5	2019	2019	NUM
ijtc-921	310	6	)	)	PUNCT
ijtc-921	310	7	.	.	PUNCT
ijtc-921	311	1	gelombang	gelombang	PROPN
ijtc-921	311	2	penghindaran	penghindaran	VERB
ijtc-921	311	3	pajak	pajak	PROPN
ijtc-921	311	4	dalam	dalam	PROPN
ijtc-921	311	5	pusaran	pusaran	PROPN
ijtc-921	311	6	batu	batu	PROPN
ijtc-921	311	7	bara	bara	PROPN
ijtc-921	311	8	.	.	PROPN
ijtc-921	311	9	diakses	diakse	VERB
ijtc-921	311	10	dari	dari	PROPN
ijtc-921	311	11	https://katadata	https://katadata	PROPN
ijtc-921	311	12	.	.	PROPN
ijtc-921	311	13	co.	co.	PROPN
ijtc-921	312	1	id	id	ADP
ijtc-921	312	2	/	/	SYM
ijtc-921	312	3	yuliawati	yuliawati	NOUN
ijtc-921	312	4	/	/	SYM
ijtc-921	312	5	indepth/5e9a554f7b34d	indepth/5e9a554f7b34d	PROPN
ijtc-921	312	6	/	/	SYM
ijtc-921	312	7	gelombang	gelombang	NOUN
ijtc-921	312	8	-	-	PUNCT
ijtc-921	312	9	penghindaran	penghindaran	ADJ
ijtc-921	312	10	-	-	PUNCT
ijtc-921	312	11	pajakdalam	pajakdalam	NOUN
ijtc-921	312	12	-	-	PUNCT
ijtc-921	312	13	pusaran	pusaran	NOUN
ijtc-921	312	14	-	-	PUNCT
ijtc-921	312	15	batu	batu	NOUN
ijtc-921	312	16	-	-	PUNCT
ijtc-921	312	17	bara	bara	NOUN
ijtc-921	312	18	.	.	PUNCT
ijtc-921	312	19	mardiasmo	mardiasmo	PROPN
ijtc-921	312	20	.	.	PUNCT
ijtc-921	313	1	(	(	PUNCT
ijtc-921	313	2	2019	2019	NUM
ijtc-921	313	3	)	)	PUNCT
ijtc-921	313	4	.	.	PUNCT
ijtc-921	314	1	perpajakan	perpajakan	PROPN
ijtc-921	314	2	edisi	edisi	PROPN
ijtc-921	314	3	terbaru	terbaru	PROPN
ijtc-921	314	4	.	.	PUNCT
ijtc-921	315	1	cv	cv	PROPN
ijtc-921	315	2	andi	andi	PROPN
ijtc-921	315	3	offset	offset	PROPN
ijtc-921	315	4	.	.	PUNCT
ijtc-921	316	1	moeljono	moeljono	PROPN
ijtc-921	316	2	,	,	PUNCT
ijtc-921	316	3	m.	m.	NOUN
ijtc-921	316	4	(	(	PUNCT
ijtc-921	316	5	2020	2020	NUM
ijtc-921	316	6	)	)	PUNCT
ijtc-921	316	7	.	.	PUNCT
ijtc-921	317	1	faktor	faktor	NOUN
ijtc-921	317	2	-	-	PUNCT
ijtc-921	317	3	faktor	faktor	PROPN
ijtc-921	317	4	yang	yang	PROPN
ijtc-921	317	5	mempengaruhi	mempengaruhi	PROPN
ijtc-921	317	6	penghindaran	penghindaran	ADJ
ijtc-921	317	7	pajak	pajak	ADV
ijtc-921	317	8	.	.	PUNCT
ijtc-921	318	1	jurnal	jurnal	ADJ
ijtc-921	318	2	penelitian	penelitian	PROPN
ijtc-921	318	3	ekonomi	ekonomi	PROPN
ijtc-921	318	4	dan	dan	PROPN
ijtc-921	318	5	bisnis	bisnis	PROPN
ijtc-921	318	6	,	,	PUNCT
ijtc-921	318	7	5(1	5(1	NUM
ijtc-921	318	8	)	)	PUNCT
ijtc-921	318	9	,	,	PUNCT
ijtc-921	318	10	103	103	NUM
ijtc-921	318	11	-	-	SYM
ijtc-921	318	12	121	121	NUM
ijtc-921	318	13	.	.	PUNCT
ijtc-921	319	1	nugroho	nugroho	PROPN
ijtc-921	319	2	,	,	PUNCT
ijtc-921	319	3	r.	r.	PROPN
ijtc-921	319	4	,	,	PUNCT
ijtc-921	319	5	liyana	liyana	PROPN
ijtc-921	319	6	,	,	PUNCT
ijtc-921	319	7	n.	n.	PROPN
ijtc-921	319	8	f.	f.	PROPN
ijtc-921	319	9	,	,	PUNCT
ijtc-921	319	10	muamarah	muamarah	PROPN
ijtc-921	319	11	,	,	PUNCT
ijtc-921	319	12	h.	h.	PROPN
ijtc-921	319	13	s.	s.	PROPN
ijtc-921	319	14	,	,	PUNCT
ijtc-921	319	15	&	&	CCONJ
ijtc-921	319	16	wijaya	wijaya	PROPN
ijtc-921	319	17	,	,	PUNCT
ijtc-921	319	18	s.	s.	PROPN
ijtc-921	319	19	(	(	PUNCT
ijtc-921	319	20	2022	2022	NUM
ijtc-921	319	21	)	)	PUNCT
ijtc-921	319	22	.	.	PUNCT
ijtc-921	320	1	relawan	relawan	NOUN
ijtc-921	320	2	pajak	pajak	ADV
ijtc-921	320	3	2021	2021	NUM
ijtc-921	320	4	:	:	PUNCT
ijtc-921	320	5	upaya	upaya	PROPN
ijtc-921	320	6	menjaga	menjaga	PROPN
ijtc-921	320	7	kepatuhan	kepatuhan	PROPN
ijtc-921	320	8	wajib	wajib	PROPN
ijtc-921	320	9	pajak	pajak	PROPN
ijtc-921	320	10	melalui	melalui	PROPN
ijtc-921	320	11	pendampingan	pendampingan	PROPN
ijtc-921	320	12	pengisian	pengisian	PROPN
ijtc-921	320	13	spt	spt	PROPN
ijtc-921	320	14	secara	secara	PROPN
ijtc-921	320	15	daring	daring	PROPN
ijtc-921	320	16	.	.	PUNCT
ijtc-921	321	1	jurnal	jurnal	ADJ
ijtc-921	321	2	nusantara	nusantara	PROPN
ijtc-921	321	3	mengabdi	mengabdi	PROPN
ijtc-921	321	4	,	,	PUNCT
ijtc-921	321	5	1(3	1(3	NUM
ijtc-921	321	6	)	)	PUNCT
ijtc-921	321	7	,	,	PUNCT
ijtc-921	321	8	157	157	NUM
ijtc-921	321	9	-	-	SYM
ijtc-921	321	10	165	165	NUM
ijtc-921	321	11	.	.	PUNCT
ijtc-921	322	1	olivia	olivia	PROPN
ijtc-921	322	2	,	,	PUNCT
ijtc-921	322	3	d.	d.	PROPN
ijtc-921	322	4	,	,	PUNCT
ijtc-921	322	5	&	&	CCONJ
ijtc-921	322	6	amah	amah	PROPN
ijtc-921	322	7	,	,	PUNCT
ijtc-921	322	8	n.	n.	NOUN
ijtc-921	322	9	(	(	PUNCT
ijtc-921	322	10	2019	2019	NUM
ijtc-921	322	11	)	)	PUNCT
ijtc-921	322	12	.	.	PUNCT
ijtc-921	323	1	pengaruh	pengaruh	NOUN
ijtc-921	323	2	leverage	leverage	PROPN
ijtc-921	323	3	dan	dan	PROPN
ijtc-921	323	4	profitabilitas	profitabilitas	PROPN
ijtc-921	323	5	terhadap	terhadap	PROPN
ijtc-921	323	6	tax	tax	PROPN
ijtc-921	323	7	avoidance	avoidance	NOUN
ijtc-921	323	8	dengan	dengan	PROPN
ijtc-921	323	9	pengungkapan	pengungkapan	VERB
ijtc-921	323	10	corporate	corporate	ADJ
ijtc-921	323	11	social	social	ADJ
ijtc-921	323	12	responsibility	responsibility	NOUN
ijtc-921	323	13	sebagai	sebagai	PROPN
ijtc-921	323	14	variabel	variabel	PROPN
ijtc-921	323	15	pemoderasi	pemoderasi	PROPN
ijtc-921	323	16	pada	pada	PROPN
ijtc-921	323	17	perusahaan	perusahaan	PROPN
ijtc-921	323	18	subsektor	subsektor	PROPN
ijtc-921	323	19	pertambangan	pertambangan	PROPN
ijtc-921	323	20	betubara	betubara	PROPN
ijtc-921	323	21	yang	yang	PROPN
ijtc-921	323	22	listing	list	VERB
ijtc-921	323	23	di	di	NOUN
ijtc-921	323	24	bei	bei	X
ijtc-921	323	25	tahun	tahun	PROPN
ijtc-921	323	26	2013	2013	NUM
ijtc-921	323	27	-	-	SYM
ijtc-921	323	28	2017	2017	NUM
ijtc-921	323	29	.	.	PUNCT
ijtc-921	324	1	simba	simba	NOUN
ijtc-921	324	2	:	:	PUNCT
ijtc-921	324	3	seminar	seminar	NOUN
ijtc-921	324	4	inovasi	inovasi	NOUN
ijtc-921	324	5	manajemen	manajeman	NOUN
ijtc-921	324	6	,	,	PUNCT
ijtc-921	324	7	bisnis	bisnis	PROPN
ijtc-921	324	8	dan	dan	PROPN
ijtc-921	324	9	akuntansi	akuntansi	PROPN
ijtc-921	324	10	,	,	PUNCT
ijtc-921	324	11	442–453	442–453	NUM
ijtc-921	324	12	.	.	PUNCT
ijtc-921	325	1	pohan	pohan	NOUN
ijtc-921	325	2	,	,	PUNCT
ijtc-921	325	3	c.	c.	PROPN
ijtc-921	325	4	a.	a.	PROPN
ijtc-921	325	5	(	(	PUNCT
ijtc-921	325	6	2017	2017	NUM
ijtc-921	325	7	)	)	PUNCT
ijtc-921	325	8	.	.	PUNCT
ijtc-921	326	1	pembahasan	pembahasan	ADJ
ijtc-921	326	2	komprehensif	komprehensif	PROPN
ijtc-921	326	3	pengantar	pengantar	PROPN
ijtc-921	326	4	perpajakan	perpajakan	PROPN
ijtc-921	326	5	teori	teori	PROPN
ijtc-921	326	6	dan	dan	PROPN
ijtc-921	326	7	konsep	konsep	PROPN
ijtc-921	326	8	hukum	hukum	PROPN
ijtc-921	326	9	pajak	pajak	PROPN
ijtc-921	326	10	.	.	PUNCT
ijtc-921	327	1	mitra	mitra	PROPN
ijtc-921	327	2	wancana	wancana	PROPN
ijtc-921	327	3	media	medium	NOUN
ijtc-921	327	4	.	.	PUNCT
ijtc-921	328	1	prastiyanti	prastiyanti	PROPN
ijtc-921	328	2	,	,	PUNCT
ijtc-921	328	3	s.	s.	PROPN
ijtc-921	328	4	,	,	PUNCT
ijtc-921	328	5	&	&	CCONJ
ijtc-921	328	6	mahardhika	mahardhika	PROPN
ijtc-921	328	7	,	,	PUNCT
ijtc-921	328	8	a.	a.	PROPN
ijtc-921	328	9	s.	s.	PROPN
ijtc-921	328	10	(	(	PUNCT
ijtc-921	328	11	2022	2022	NUM
ijtc-921	328	12	)	)	PUNCT
ijtc-921	328	13	.	.	PUNCT
ijtc-921	329	1	analisis	analisis	ADJ
ijtc-921	329	2	pengaruh	pengaruh	NOUN
ijtc-921	329	3	kepemilikan	kepemilikan	VERB
ijtc-921	329	4	manajerial	manajerial	ADJ
ijtc-921	329	5	,	,	PUNCT
ijtc-921	329	6	firm	firm	ADJ
ijtc-921	329	7	size	size	NOUN
ijtc-921	329	8	,	,	PUNCT
ijtc-921	329	9	dan	dan	PROPN
ijtc-921	329	10	profitabilitas	profitabilitas	PROPN
ijtc-921	329	11	terhadap	terhadap	PROPN
ijtc-921	329	12	tindakan	tindakan	PROPN
ijtc-921	329	13	tax	tax	NOUN
ijtc-921	329	14	avoidance	avoidance	NOUN
ijtc-921	329	15	.	.	PUNCT
ijtc-921	330	1	jurnal	jurnal	ADJ
ijtc-921	330	2	ilmiah	ilmiah	PROPN
ijtc-921	330	3	mahasiswa	mahasiswa	PROPN
ijtc-921	330	4	manajemen	manajeman	NOUN
ijtc-921	330	5	,	,	PUNCT
ijtc-921	330	6	bisnis	bisnis	PROPN
ijtc-921	330	7	dan	dan	PROPN
ijtc-921	330	8	akuntansi	akuntansi	PROPN
ijtc-921	330	9	(	(	PUNCT
ijtc-921	330	10	jimmba	jimmba	PROPN
ijtc-921	330	11	)	)	PUNCT
ijtc-921	330	12	,	,	PUNCT
ijtc-921	330	13	4(4	4(4	NUM
ijtc-921	330	14	)	)	PUNCT
ijtc-921	330	15	,	,	PUNCT
ijtc-921	330	16	513	513	NUM
ijtc-921	330	17	-	-	SYM
ijtc-921	330	18	526	526	NUM
ijtc-921	330	19	.	.	PUNCT
ijtc-921	331	1	resmi	resmi	PROPN
ijtc-921	331	2	,	,	PUNCT
ijtc-921	331	3	s.	s.	PROPN
ijtc-921	331	4	(	(	PUNCT
ijtc-921	331	5	2019	2019	NUM
ijtc-921	331	6	)	)	PUNCT
ijtc-921	331	7	.	.	PUNCT
ijtc-921	332	1	perpajakan	perpajakan	PROPN
ijtc-921	332	2	:	:	PUNCT
ijtc-921	332	3	teori	teori	PROPN
ijtc-921	332	4	&	&	CCONJ
ijtc-921	332	5	kasus	kasus	PROPN
ijtc-921	332	6	(	(	PUNCT
ijtc-921	332	7	11th	11th	NOUN
ijtc-921	332	8	ed	ed	NOUN
ijtc-921	332	9	.	.	PUNCT
ijtc-921	332	10	)	)	PUNCT
ijtc-921	332	11	.	.	PUNCT
ijtc-921	333	1	jakarta	jakarta	PROPN
ijtc-921	333	2	:	:	PUNCT
ijtc-921	333	3	salemba	salemba	PROPN
ijtc-921	333	4	empat	empat	PROPN
ijtc-921	333	5	.	.	PUNCT
ijtc-921	334	1	sekaran	sekaran	NOUN
ijtc-921	334	2	,	,	PUNCT
ijtc-921	334	3	u.	u.	PROPN
ijtc-921	334	4	,	,	PUNCT
ijtc-921	334	5	&	&	CCONJ
ijtc-921	334	6	bougie	bougie	PROPN
ijtc-921	334	7	,	,	PUNCT
ijtc-921	334	8	r.	r.	PROPN
ijtc-921	334	9	(	(	PUNCT
ijtc-921	334	10	2016	2016	NUM
ijtc-921	334	11	)	)	PUNCT
ijtc-921	334	12	.	.	PUNCT
ijtc-921	335	1	research	research	NOUN
ijtc-921	335	2	methods	method	NOUN
ijtc-921	335	3	for	for	ADP
ijtc-921	335	4	business	business	NOUN
ijtc-921	335	5	:	:	PUNCT
ijtc-921	335	6	a	a	DET
ijtc-921	335	7	skill	skill	NOUN
ijtc-921	335	8	building	building	NOUN
ijtc-921	335	9	approach	approach	NOUN
ijtc-921	335	10	.	.	PUNCT
ijtc-921	336	1	john	john	PROPN
ijtc-921	336	2	wiley	wiley	PROPN
ijtc-921	336	3	&	&	CCONJ
ijtc-921	336	4	sons	son	NOUN
ijtc-921	336	5	.	.	PUNCT
ijtc-921	337	1	suandy	suandy	NOUN
ijtc-921	337	2	,	,	PUNCT
ijtc-921	337	3	e.	e.	PROPN
ijtc-921	337	4	(	(	PUNCT
ijtc-921	337	5	2016	2016	NUM
ijtc-921	337	6	)	)	PUNCT
ijtc-921	337	7	.	.	PUNCT
ijtc-921	338	1	perencanaan	perencanaan	PROPN
ijtc-921	338	2	pajak	pajak	ADV
ijtc-921	338	3	(	(	PUNCT
ijtc-921	338	4	6th	6th	ADJ
ijtc-921	338	5	ed	ed	NOUN
ijtc-921	338	6	)	)	PUNCT
ijtc-921	338	7	.	.	PUNCT
ijtc-921	339	1	salemba	salemba	PROPN
ijtc-921	339	2	empat	empat	PROPN
ijtc-921	339	3	.	.	PUNCT
ijtc-921	340	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-921	340	2	the	the	DET
ijtc-921	340	3	influence	influence	NOUN
ijtc-921	340	4	of	of	ADP
ijtc-921	340	5	profitability	profitability	NOUN
ijtc-921	340	6	and	and	CCONJ
ijtc-921	340	7	company	company	NOUN
ijtc-921	340	8	size	size	NOUN
ijtc-921	340	9	on	on	ADP
ijtc-921	340	10	tax	tax	NOUN
ijtc-921	340	11	avoidance	avoidance	NOUN
ijtc-921	340	12	(	(	PUNCT
ijtc-921	340	13	a	a	DET
ijtc-921	340	14	case	case	NOUN
ijtc-921	340	15	study	study	NOUN
ijtc-921	340	16	of	of	ADP
ijtc-921	340	17	mining	mining	NOUN
ijtc-921	340	18	companies	company	NOUN
ijtc-921	340	19	listed	list	VERB
ijtc-921	340	20	on	on	ADP
ijtc-921	340	21	the	the	DET
ijtc-921	340	22	indonesia	indonesia	PROPN
ijtc-921	340	23	stock	stock	PROPN
ijtc-921	340	24	exchange	exchange	PROPN
ijtc-921	340	25	in	in	ADP
ijtc-921	340	26	2018	2018	NUM
ijtc-921	340	27	-	-	SYM
ijtc-921	340	28	2022	2022	NUM
ijtc-921	340	29	)	)	PUNCT
ijtc-921	340	30	raga	raga	NOUN
ijtc-921	340	31	,	,	PUNCT
ijtc-921	340	32	andayani	andayani	ADJ
ijtc-921	340	33	,	,	PUNCT
ijtc-921	340	34	pertiwi	pertiwi	PROPN
ijtc-921	340	35	,	,	PUNCT
ijtc-921	340	36	julaeha	julaeha	PROPN
ijtc-921	340	37	,	,	PUNCT
ijtc-921	340	38	and	and	CCONJ
ijtc-921	340	39	harjo	harjo	VERB
ijtc-921	340	40	894	894	NUM
ijtc-921	340	41	|	|	NOUN
ijtc-921	340	42	ilomata	ilomata	NOUN
ijtc-921	340	43	international	international	ADJ
ijtc-921	340	44	journal	journal	NOUN
ijtc-921	340	45	of	of	ADP
ijtc-921	340	46	tax	tax	PROPN
ijtc-921	340	47	&	&	CCONJ
ijtc-921	340	48	accounting	accounting	PROPN
ijtc-921	340	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-921	340	50	sugianto	sugianto	NOUN
ijtc-921	340	51	,	,	PUNCT
ijtc-921	340	52	d.	d.	PROPN
ijtc-921	340	53	(	(	PUNCT
ijtc-921	340	54	2019	2019	NUM
ijtc-921	340	55	)	)	PUNCT
ijtc-921	340	56	.	.	PUNCT
ijtc-921	341	1	mengenal	mengenal	ADJ
ijtc-921	341	2	soal	soal	NOUN
ijtc-921	341	3	penghindaran	penghindaran	VERB
ijtc-921	341	4	pajak	pajak	PROPN
ijtc-921	341	5	yang	yang	PROPN
ijtc-921	341	6	dituduhkan	dituduhkan	PROPN
ijtc-921	341	7	ke	ke	PROPN
ijtc-921	341	8	adaro	adaro	NOUN
ijtc-921	341	9	.	.	PUNCT
ijtc-921	342	1	retrieved	retrieve	VERB
ijtc-921	342	2	from	from	ADP
ijtc-921	342	3	https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaranpajak-yang-dituduhkan-ke-adaro	https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaranpajak-yang-dituduhkan-ke-adaro	PROPN
ijtc-921	342	4	.	.	PUNCT
ijtc-921	342	5	sugiyono	sugiyono	PROPN
ijtc-921	342	6	.	.	PUNCT
ijtc-921	343	1	(	(	PUNCT
ijtc-921	343	2	2018	2018	NUM
ijtc-921	343	3	)	)	PUNCT
ijtc-921	343	4	.	.	PUNCT
ijtc-921	344	1	metode	metode	PROPN
ijtc-921	344	2	penelitian	penelitian	PROPN
ijtc-921	344	3	kuantitatif	kuantitatif	PROPN
ijtc-921	344	4	,	,	PUNCT
ijtc-921	344	5	kualitatif	kualitatif	PROPN
ijtc-921	344	6	dan	dan	PROPN
ijtc-921	344	7	r&d	r&d	PROPN
ijtc-921	344	8	.	.	PUNCT
ijtc-921	345	1	alfabeta	alfabeta	PROPN
ijtc-921	345	2	sunarsih	sunarsih	PROPN
ijtc-921	345	3	,	,	PUNCT
ijtc-921	345	4	s.	s.	PROPN
ijtc-921	345	5	,	,	PUNCT
ijtc-921	345	6	haryono	haryono	PROPN
ijtc-921	345	7	,	,	PUNCT
ijtc-921	345	8	s.	s.	PROPN
ijtc-921	345	9	,	,	PUNCT
ijtc-921	345	10	&	&	CCONJ
ijtc-921	345	11	yahya	yahya	PROPN
ijtc-921	345	12	,	,	PUNCT
ijtc-921	345	13	f.	f.	PROPN
ijtc-921	345	14	(	(	PUNCT
ijtc-921	345	15	2019	2019	NUM
ijtc-921	345	16	)	)	PUNCT
ijtc-921	345	17	.	.	PUNCT
ijtc-921	346	1	pengaruh	pengaruh	NOUN
ijtc-921	346	2	profitabilitas	profitabilita	NOUN
ijtc-921	346	3	,	,	PUNCT
ijtc-921	346	4	leverage	leverage	NOUN
ijtc-921	346	5	,	,	PUNCT
ijtc-921	346	6	corporate	corporate	ADJ
ijtc-921	346	7	governance	governance	NOUN
ijtc-921	346	8	,	,	PUNCT
ijtc-921	346	9	dan	dan	PROPN
ijtc-921	346	10	ukuran	ukuran	PROPN
ijtc-921	346	11	perusahaan	perusahaan	PROPN
ijtc-921	346	12	terhadap	terhadap	PROPN
ijtc-921	346	13	tax	tax	PROPN
ijtc-921	346	14	avoidance	avoidance	NOUN
ijtc-921	346	15	(	(	PUNCT
ijtc-921	346	16	studi	studi	PROPN
ijtc-921	346	17	kasus	kasus	PROPN
ijtc-921	346	18	pada	pada	PROPN
ijtc-921	346	19	perusahaan	perusahaan	PROPN
ijtc-921	346	20	yang	yang	PROPN
ijtc-921	346	21	tercatat	tercatat	PROPN
ijtc-921	346	22	di	di	PROPN
ijtc-921	346	23	jakarta	jakarta	PROPN
ijtc-921	346	24	islamic	islamic	PROPN
ijtc-921	346	25	index	index	PROPN
ijtc-921	346	26	tahun	tahun	PROPN
ijtc-921	346	27	2012	2012	NUM
ijtc-921	346	28	-	-	SYM
ijtc-921	346	29	2016	2016	NUM
ijtc-921	346	30	)	)	PUNCT
ijtc-921	346	31	.	.	PUNCT
ijtc-921	347	1	inferensi	inferensi	NOUN
ijtc-921	347	2	:	:	PUNCT
ijtc-921	347	3	jurnal	jurnal	ADJ
ijtc-921	347	4	penelitian	penelitian	PROPN
ijtc-921	347	5	sosial	sosial	PROPN
ijtc-921	347	6	keagamaan	keagamaan	PROPN
ijtc-921	347	7	,	,	PUNCT
ijtc-921	347	8	13(1	13(1	NUM
ijtc-921	347	9	)	)	PUNCT
ijtc-921	347	10	,	,	PUNCT
ijtc-921	347	11	127	127	NUM
ijtc-921	347	12	-	-	SYM
ijtc-921	347	13	148	148	NUM
ijtc-921	347	14	.	.	PUNCT
ijtc-921	348	1	waluyo	waluyo	NOUN
ijtc-921	348	2	.	.	PUNCT
ijtc-921	349	1	(	(	PUNCT
ijtc-921	349	2	2017	2017	NUM
ijtc-921	349	3	)	)	PUNCT
ijtc-921	349	4	.	.	PUNCT
ijtc-921	350	1	perpajakan	perpajakan	PROPN
ijtc-921	350	2	indonesia	indonesia	PROPN
ijtc-921	350	3	(	(	PUNCT
ijtc-921	350	4	11thed	11thed	NUM
ijtc-921	350	5	.	.	PUNCT
ijtc-921	350	6	)	)	PUNCT
ijtc-921	350	7	.	.	PUNCT
ijtc-921	351	1	jakarta	jakarta	PROPN
ijtc-921	351	2	:	:	PUNCT
ijtc-921	351	3	salemba	salemba	PROPN
ijtc-921	351	4	empat	empat	VERB
ijtc-921	351	5	.	.	PUNCT
ijtc-921	352	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-921	352	2	https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran-pajak-yang-dituduhkan-ke-adaro	https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran-pajak-yang-dituduhkan-ke-adaro	NOUN
ijtc-921	352	3	https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran-pajak-yang-dituduhkan-ke-adaro	https://finance.detik.com/berita-ekonomi-bisnis/d-4612708/mengenal-soal-penghindaran-pajak-yang-dituduhkan-ke-adaro	NOUN