id	sid	tid	token	lemma	pos
ijtc-956	1	1	the	the	DET
ijtc-956	1	2	illomata	illomata	PROPN
ijtc-956	1	3	international	international	PROPN
ijtc-956	1	4	journal	journal	PROPN
ijtc-956	1	5	of	of	ADP
ijtc-956	1	6	management	management	NOUN
ijtc-956	1	7	ilomata	ilomata	PROPN
ijtc-956	1	8	international	international	ADJ
ijtc-956	1	9	journal	journal	NOUN
ijtc-956	1	10	of	of	ADP
ijtc-956	1	11	tax	tax	PROPN
ijtc-956	1	12	&	&	CCONJ
ijtc-956	1	13	accounting	account	VERB
ijtc-956	1	14	p	p	PROPN
ijtc-956	1	15	-	-	PUNCT
ijtc-956	1	16	issn	issn	NOUN
ijtc-956	1	17	:	:	PUNCT
ijtc-956	1	18	2714	2714	NUM
ijtc-956	1	19	-	-	SYM
ijtc-956	1	20	9838	9838	NUM
ijtc-956	1	21	;	;	PUNCT
ijtc-956	1	22	e	e	X
ijtc-956	1	23	-	-	PUNCT
ijtc-956	1	24	issn	issn	NOUN
ijtc-956	1	25	:	:	PUNCT
ijtc-956	1	26	2714	2714	NUM
ijtc-956	1	27	-	-	SYM
ijtc-956	1	28	9846	9846	NUM
ijtc-956	1	29	volume	volume	NOUN
ijtc-956	1	30	5	5	NUM
ijtc-956	1	31	,	,	PUNCT
ijtc-956	1	32	issue	issue	NOUN
ijtc-956	1	33	1	1	NUM
ijtc-956	1	34	,	,	PUNCT
ijtc-956	1	35	january	january	PROPN
ijtc-956	1	36	2024	2024	NUM
ijtc-956	1	37	page	page	NOUN
ijtc-956	1	38	no	no	NOUN
ijtc-956	1	39	.	.	NOUN
ijtc-956	1	40	1	1	NUM
ijtc-956	1	41	-	-	SYM
ijtc-956	1	42	14	14	NUM
ijtc-956	1	43	1	1	NUM
ijtc-956	1	44	|	|	ADV
ijtc-956	1	45	ilomata	ilomata	PROPN
ijtc-956	1	46	international	international	ADJ
ijtc-956	1	47	journal	journal	NOUN
ijtc-956	1	48	of	of	ADP
ijtc-956	1	49	tax	tax	PROPN
ijtc-956	1	50	&	&	CCONJ
ijtc-956	1	51	accounting	account	VERB
ijtc-956	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	1	53	what	what	PRON
ijtc-956	1	54	do	do	AUX
ijtc-956	1	55	we	we	PRON
ijtc-956	1	56	know	know	VERB
ijtc-956	1	57	about	about	ADP
ijtc-956	1	58	cooperative	cooperative	ADJ
ijtc-956	1	59	compliance	compliance	NOUN
ijtc-956	1	60	?	?	PUNCT
ijtc-956	2	1	insights	insight	NOUN
ijtc-956	2	2	from	from	ADP
ijtc-956	2	3	literature	literature	NOUN
ijtc-956	2	4	review	review	NOUN
ijtc-956	2	5	in	in	ADP
ijtc-956	2	6	transfer	transfer	NOUN
ijtc-956	2	7	pricing	pricing	NOUN
ijtc-956	2	8	supervision	supervision	NOUN
ijtc-956	2	9	supriyadi	supriyadi	PROPN
ijtc-956	2	10	polytechnic	polytechnic	PROPN
ijtc-956	2	11	of	of	ADP
ijtc-956	2	12	state	state	NOUN
ijtc-956	2	13	finance	finance	PROPN
ijtc-956	2	14	stan	stan	PROPN
ijtc-956	2	15	,	,	PUNCT
ijtc-956	2	16	indonesia	indonesia	PROPN
ijtc-956	2	17	correspondent	correspondent	NOUN
ijtc-956	2	18	:	:	PUNCT
ijtc-956	2	19	priesoekarno@pknstan.ac.id	priesoekarno@pknstan.ac.id	NOUN
ijtc-956	2	20	received	receive	VERB
ijtc-956	2	21	:	:	PUNCT
ijtc-956	2	22	october	october	PROPN
ijtc-956	2	23	12	12	NUM
ijtc-956	2	24	,	,	PUNCT
ijtc-956	2	25	2023	2023	NUM
ijtc-956	2	26	accepted	accept	VERB
ijtc-956	2	27	:	:	PUNCT
ijtc-956	2	28	december	december	PROPN
ijtc-956	2	29	20	20	NUM
ijtc-956	2	30	,	,	PUNCT
ijtc-956	2	31	2023	2023	NUM
ijtc-956	2	32	published	publish	VERB
ijtc-956	2	33	:	:	PUNCT
ijtc-956	2	34	january	january	PROPN
ijtc-956	2	35	31	31	NUM
ijtc-956	2	36	,	,	PUNCT
ijtc-956	2	37	2024	2024	NUM
ijtc-956	2	38	citation	citation	NOUN
ijtc-956	2	39	:	:	PUNCT
ijtc-956	2	40	supriyadi	supriyadi	NOUN
ijtc-956	2	41	.	.	PUNCT
ijtc-956	3	1	(	(	PUNCT
ijtc-956	3	2	2024	2024	NUM
ijtc-956	3	3	)	)	PUNCT
ijtc-956	3	4	.	.	PUNCT
ijtc-956	4	1	what	what	PRON
ijtc-956	4	2	do	do	AUX
ijtc-956	4	3	we	we	PRON
ijtc-956	4	4	know	know	VERB
ijtc-956	4	5	about	about	ADP
ijtc-956	4	6	cooperative	cooperative	ADJ
ijtc-956	4	7	compliance	compliance	NOUN
ijtc-956	4	8	?	?	PUNCT
ijtc-956	5	1	insights	insight	NOUN
ijtc-956	5	2	from	from	ADP
ijtc-956	5	3	literature	literature	NOUN
ijtc-956	5	4	review	review	NOUN
ijtc-956	5	5	in	in	ADP
ijtc-956	5	6	transfer	transfer	NOUN
ijtc-956	5	7	pricing	pricing	NOUN
ijtc-956	5	8	supervision	supervision	NOUN
ijtc-956	5	9	.	.	PUNCT
ijtc-956	6	1	ilomata	ilomata	PROPN
ijtc-956	6	2	international	international	ADJ
ijtc-956	6	3	journal	journal	NOUN
ijtc-956	6	4	of	of	ADP
ijtc-956	6	5	tax	tax	NOUN
ijtc-956	6	6	and	and	CCONJ
ijtc-956	6	7	accounting	accounting	NOUN
ijtc-956	6	8	,	,	PUNCT
ijtc-956	6	9	5(1	5(1	NUM
ijtc-956	6	10	)	)	PUNCT
ijtc-956	6	11	,	,	PUNCT
ijtc-956	6	12	1	1	NUM
ijtc-956	6	13	-	-	SYM
ijtc-956	6	14	14	14	NUM
ijtc-956	6	15	.	.	PUNCT
ijtc-956	7	1	https://doi.org/10.52728/ijtc.v5i1.956	https://doi.org/10.52728/ijtc.v5i1.956	PROPN
ijtc-956	7	2	abstract	abstract	NOUN
ijtc-956	7	3	:	:	PUNCT
ijtc-956	7	4	cooperative	cooperative	ADJ
ijtc-956	7	5	compliance	compliance	NOUN
ijtc-956	7	6	is	be	AUX
ijtc-956	7	7	often	often	ADV
ijtc-956	7	8	defined	define	VERB
ijtc-956	7	9	as	as	ADP
ijtc-956	7	10	a	a	DET
ijtc-956	7	11	framework	framework	NOUN
ijtc-956	7	12	for	for	ADP
ijtc-956	7	13	trust	trust	NOUN
ijtc-956	7	14	-	-	PUNCT
ijtc-956	7	15	based	base	VERB
ijtc-956	7	16	relationships	relationship	NOUN
ijtc-956	7	17	in	in	ADP
ijtc-956	7	18	which	which	PRON
ijtc-956	7	19	tax	tax	NOUN
ijtc-956	7	20	authorities	authority	NOUN
ijtc-956	7	21	and	and	CCONJ
ijtc-956	7	22	taxpayers	taxpayer	NOUN
ijtc-956	7	23	work	work	VERB
ijtc-956	7	24	together	together	ADV
ijtc-956	7	25	to	to	PART
ijtc-956	7	26	establish	establish	VERB
ijtc-956	7	27	and	and	CCONJ
ijtc-956	7	28	uphold	uphold	VERB
ijtc-956	7	29	mutual	mutual	ADJ
ijtc-956	7	30	understanding	understanding	NOUN
ijtc-956	7	31	.	.	PUNCT
ijtc-956	8	1	the	the	DET
ijtc-956	8	2	main	main	ADJ
ijtc-956	8	3	reported	report	VERB
ijtc-956	8	4	areas	area	NOUN
ijtc-956	8	5	of	of	ADP
ijtc-956	8	6	tax	tax	NOUN
ijtc-956	8	7	compliance	compliance	NOUN
ijtc-956	8	8	risks	risk	NOUN
ijtc-956	8	9	and	and	CCONJ
ijtc-956	8	10	disputes	dispute	NOUN
ijtc-956	8	11	in	in	ADP
ijtc-956	8	12	indonesia	indonesia	PROPN
ijtc-956	8	13	include	include	VERB
ijtc-956	8	14	profit	profit	NOUN
ijtc-956	8	15	shifting	shifting	NOUN
ijtc-956	8	16	and	and	CCONJ
ijtc-956	8	17	transfer	transfer	VERB
ijtc-956	8	18	pricing	pricing	NOUN
ijtc-956	8	19	.	.	PUNCT
ijtc-956	9	1	through	through	ADP
ijtc-956	9	2	a	a	DET
ijtc-956	9	3	literature	literature	NOUN
ijtc-956	9	4	review	review	NOUN
ijtc-956	9	5	,	,	PUNCT
ijtc-956	9	6	we	we	PRON
ijtc-956	9	7	attempt	attempt	VERB
ijtc-956	9	8	a	a	DET
ijtc-956	9	9	stocktake	stocktake	NOUN
ijtc-956	9	10	of	of	ADP
ijtc-956	9	11	the	the	DET
ijtc-956	9	12	cooperative	cooperative	ADJ
ijtc-956	9	13	compliance	compliance	NOUN
ijtc-956	9	14	literature	literature	NOUN
ijtc-956	9	15	in	in	ADP
ijtc-956	9	16	this	this	DET
ijtc-956	9	17	review	review	NOUN
ijtc-956	9	18	about	about	ADP
ijtc-956	9	19	transfer	transfer	NOUN
ijtc-956	9	20	pricing	pricing	NOUN
ijtc-956	9	21	supervision	supervision	NOUN
ijtc-956	9	22	.	.	PUNCT
ijtc-956	10	1	a	a	DET
ijtc-956	10	2	comprehensive	comprehensive	ADJ
ijtc-956	10	3	literature	literature	NOUN
ijtc-956	10	4	search	search	NOUN
ijtc-956	10	5	identified	identify	VERB
ijtc-956	10	6	17	17	NUM
ijtc-956	10	7	studies	study	NOUN
ijtc-956	10	8	published	publish	VERB
ijtc-956	10	9	between	between	ADP
ijtc-956	10	10	2014	2014	NUM
ijtc-956	10	11	and	and	CCONJ
ijtc-956	10	12	2023	2023	NUM
ijtc-956	10	13	.	.	PUNCT
ijtc-956	11	1	two	two	NUM
ijtc-956	11	2	key	key	ADJ
ijtc-956	11	3	types	type	NOUN
ijtc-956	11	4	of	of	ADP
ijtc-956	11	5	interventions	intervention	NOUN
ijtc-956	11	6	were	be	AUX
ijtc-956	11	7	identified	identify	VERB
ijtc-956	11	8	:	:	PUNCT
ijtc-956	11	9	cooperative	cooperative	ADJ
ijtc-956	11	10	compliance	compliance	NOUN
ijtc-956	11	11	and	and	CCONJ
ijtc-956	11	12	transfer	transfer	NOUN
ijtc-956	11	13	pricing	pricing	NOUN
ijtc-956	11	14	supervision	supervision	NOUN
ijtc-956	11	15	.	.	PUNCT
ijtc-956	12	1	according	accord	VERB
ijtc-956	12	2	to	to	ADP
ijtc-956	12	3	the	the	DET
ijtc-956	12	4	review	review	NOUN
ijtc-956	12	5	's	's	PART
ijtc-956	12	6	findings	finding	NOUN
ijtc-956	12	7	,	,	PUNCT
ijtc-956	12	8	cooperative	cooperative	ADJ
ijtc-956	12	9	compliance	compliance	NOUN
ijtc-956	12	10	research	research	NOUN
ijtc-956	12	11	should	should	AUX
ijtc-956	12	12	focus	focus	VERB
ijtc-956	12	13	more	more	ADV
ijtc-956	12	14	on	on	ADP
ijtc-956	12	15	using	use	VERB
ijtc-956	12	16	cooperative	cooperative	ADJ
ijtc-956	12	17	compliance	compliance	NOUN
ijtc-956	12	18	as	as	ADP
ijtc-956	12	19	a	a	DET
ijtc-956	12	20	strategic	strategic	ADJ
ijtc-956	12	21	tool	tool	NOUN
ijtc-956	12	22	in	in	ADP
ijtc-956	12	23	business	business	NOUN
ijtc-956	12	24	than	than	ADP
ijtc-956	12	25	just	just	ADV
ijtc-956	12	26	on	on	ADP
ijtc-956	12	27	tax	tax	NOUN
ijtc-956	12	28	compliance	compliance	NOUN
ijtc-956	12	29	.	.	PUNCT
ijtc-956	13	1	this	this	DET
ijtc-956	13	2	evaluation	evaluation	NOUN
ijtc-956	13	3	concludes	conclude	VERB
ijtc-956	13	4	with	with	ADP
ijtc-956	13	5	recommendations	recommendation	NOUN
ijtc-956	13	6	for	for	ADP
ijtc-956	13	7	future	future	ADJ
ijtc-956	13	8	cooperative	cooperative	ADJ
ijtc-956	13	9	compliance	compliance	NOUN
ijtc-956	13	10	research	research	NOUN
ijtc-956	13	11	.	.	PUNCT
ijtc-956	14	1	keywords	keyword	NOUN
ijtc-956	14	2	:	:	PUNCT
ijtc-956	14	3	cooperative	cooperative	ADJ
ijtc-956	14	4	compliance	compliance	NOUN
ijtc-956	14	5	,	,	PUNCT
ijtc-956	14	6	transfer	transfer	NOUN
ijtc-956	14	7	pricing	pricing	NOUN
ijtc-956	14	8	supervision	supervision	NOUN
ijtc-956	14	9	,	,	PUNCT
ijtc-956	14	10	literature	literature	NOUN
ijtc-956	14	11	review	review	NOUN
ijtc-956	14	12	this	this	PRON
ijtc-956	14	13	is	be	AUX
ijtc-956	14	14	an	an	DET
ijtc-956	14	15	open	open	ADJ
ijtc-956	14	16	-	-	PUNCT
ijtc-956	14	17	access	access	NOUN
ijtc-956	14	18	article	article	NOUN
ijtc-956	14	19	under	under	ADP
ijtc-956	14	20	the	the	DET
ijtc-956	14	21	cc	cc	NOUN
ijtc-956	14	22	-	-	PUNCT
ijtc-956	14	23	by	by	ADP
ijtc-956	14	24	4.0	4.0	NUM
ijtc-956	14	25	license	license	NOUN
ijtc-956	14	26	.	.	PUNCT
ijtc-956	15	1	introduction	introduction	NOUN
ijtc-956	15	2	unresolved	unresolved	ADJ
ijtc-956	15	3	issues	issue	NOUN
ijtc-956	15	4	with	with	ADP
ijtc-956	15	5	tax	tax	NOUN
ijtc-956	15	6	collection	collection	NOUN
ijtc-956	15	7	performance	performance	NOUN
ijtc-956	15	8	have	have	AUX
ijtc-956	15	9	persisted	persist	VERB
ijtc-956	15	10	for	for	ADP
ijtc-956	15	11	a	a	DET
ijtc-956	15	12	long	long	ADJ
ijtc-956	15	13	time	time	NOUN
ijtc-956	15	14	,	,	PUNCT
ijtc-956	15	15	especially	especially	ADV
ijtc-956	15	16	in	in	ADP
ijtc-956	15	17	developing	develop	VERB
ijtc-956	15	18	nations	nation	NOUN
ijtc-956	15	19	that	that	PRON
ijtc-956	15	20	frequently	frequently	ADV
ijtc-956	15	21	experience	experience	VERB
ijtc-956	15	22	low	low	ADJ
ijtc-956	15	23	tax	tax	NOUN
ijtc-956	15	24	ratios	ratio	NOUN
ijtc-956	15	25	,	,	PUNCT
ijtc-956	15	26	high	high	ADJ
ijtc-956	15	27	compliance	compliance	NOUN
ijtc-956	15	28	costs	cost	NOUN
ijtc-956	15	29	,	,	PUNCT
ijtc-956	15	30	inadequate	inadequate	ADJ
ijtc-956	15	31	revenue	revenue	NOUN
ijtc-956	15	32	collection	collection	NOUN
ijtc-956	15	33	from	from	ADP
ijtc-956	15	34	personal	personal	ADJ
ijtc-956	15	35	income	income	NOUN
ijtc-956	15	36	taxes	taxis	NOUN
ijtc-956	15	37	,	,	PUNCT
ijtc-956	15	38	and	and	CCONJ
ijtc-956	15	39	slow	slow	ADJ
ijtc-956	15	40	digitalization	digitalization	NOUN
ijtc-956	15	41	.	.	PUNCT
ijtc-956	16	1	(	(	PUNCT
ijtc-956	16	2	eberhartinger	eberhartinger	PROPN
ijtc-956	16	3	&	&	CCONJ
ijtc-956	16	4	zieser	zieser	PROPN
ijtc-956	16	5	,	,	PUNCT
ijtc-956	16	6	2021a	2021a	NUM
ijtc-956	16	7	)	)	PUNCT
ijtc-956	16	8	.	.	PUNCT
ijtc-956	17	1	multinational	multinational	ADJ
ijtc-956	17	2	enterprises	enterprise	NOUN
ijtc-956	17	3	(	(	PUNCT
ijtc-956	17	4	mnes	mne	NOUN
ijtc-956	17	5	)	)	PUNCT
ijtc-956	17	6	carry	carry	VERB
ijtc-956	17	7	out	out	ADP
ijtc-956	17	8	more	more	ADJ
ijtc-956	17	9	than	than	ADP
ijtc-956	17	10	60	60	NUM
ijtc-956	17	11	%	%	NOUN
ijtc-956	17	12	of	of	ADP
ijtc-956	17	13	all	all	DET
ijtc-956	17	14	international	international	ADJ
ijtc-956	17	15	trade	trade	NOUN
ijtc-956	17	16	transactions	transaction	NOUN
ijtc-956	17	17	,	,	PUNCT
ijtc-956	17	18	the	the	DET
ijtc-956	17	19	majority	majority	NOUN
ijtc-956	17	20	of	of	ADP
ijtc-956	17	21	which	which	PRON
ijtc-956	17	22	are	be	AUX
ijtc-956	17	23	cross	cross	ADJ
ijtc-956	17	24	-	-	ADJ
ijtc-956	17	25	border	border	ADJ
ijtc-956	17	26	transactions	transaction	NOUN
ijtc-956	17	27	within	within	ADP
ijtc-956	17	28	mnes	mne	NOUN
ijtc-956	17	29	(	(	PUNCT
ijtc-956	17	30	dunning	dun	VERB
ijtc-956	17	31	&	&	CCONJ
ijtc-956	17	32	lundan	lundan	ADJ
ijtc-956	17	33	,	,	PUNCT
ijtc-956	17	34	2008	2008	NUM
ijtc-956	17	35	)	)	PUNCT
ijtc-956	18	1	(	(	PUNCT
ijtc-956	18	2	sun	sun	NOUN
ijtc-956	18	3	et	et	PROPN
ijtc-956	18	4	al	al	PROPN
ijtc-956	18	5	.	.	PROPN
ijtc-956	18	6	,	,	PUNCT
ijtc-956	18	7	2012	2012	NUM
ijtc-956	18	8	)	)	PUNCT
ijtc-956	18	9	.	.	PUNCT
ijtc-956	19	1	this	this	PRON
ijtc-956	19	2	demonstrates	demonstrate	VERB
ijtc-956	19	3	that	that	SCONJ
ijtc-956	19	4	transfer	transfer	NOUN
ijtc-956	19	5	pricing	pricing	NOUN
ijtc-956	19	6	models	model	NOUN
ijtc-956	19	7	are	be	AUX
ijtc-956	19	8	becoming	become	VERB
ijtc-956	19	9	increasingly	increasingly	ADV
ijtc-956	19	10	significant	significant	ADJ
ijtc-956	19	11	in	in	ADP
ijtc-956	19	12	establishing	establish	VERB
ijtc-956	19	13	transfer	transfer	NOUN
ijtc-956	19	14	prices	price	NOUN
ijtc-956	19	15	across	across	ADP
ijtc-956	19	16	borders	border	NOUN
ijtc-956	19	17	(	(	PUNCT
ijtc-956	19	18	bartelsman	bartelsman	PROPN
ijtc-956	19	19	&	&	CCONJ
ijtc-956	19	20	beetsma	beetsma	PROPN
ijtc-956	19	21	,	,	PUNCT
ijtc-956	19	22	2003	2003	NUM
ijtc-956	19	23	;	;	PUNCT
ijtc-956	19	24	mcmahon	mcmahon	PROPN
ijtc-956	19	25	et	et	PROPN
ijtc-956	19	26	al	al	PROPN
ijtc-956	19	27	.	.	PROPN
ijtc-956	19	28	,	,	PUNCT
ijtc-956	19	29	2013	2013	NUM
ijtc-956	19	30	;	;	PUNCT
ijtc-956	19	31	nguyen	nguyen	PROPN
ijtc-956	19	32	et	et	PROPN
ijtc-956	19	33	al	al	PROPN
ijtc-956	19	34	.	.	PROPN
ijtc-956	19	35	,	,	PUNCT
ijtc-956	19	36	2020	2020	NUM
ijtc-956	19	37	)	)	PUNCT
ijtc-956	19	38	(	(	PUNCT
ijtc-956	19	39	chen	chen	PROPN
ijtc-956	19	40	et	et	PROPN
ijtc-956	19	41	al	al	PROPN
ijtc-956	19	42	.	.	PROPN
ijtc-956	19	43	,	,	PUNCT
ijtc-956	19	44	2015	2015	NUM
ijtc-956	19	45	;	;	PUNCT
ijtc-956	19	46	löffler	löffler	NOUN
ijtc-956	19	47	,	,	PUNCT
ijtc-956	19	48	2019	2019	NUM
ijtc-956	19	49	)	)	PUNCT
ijtc-956	19	50	.	.	PUNCT
ijtc-956	20	1	main	main	ADJ
ijtc-956	20	2	reported	report	VERB
ijtc-956	20	3	areas	area	NOUN
ijtc-956	20	4	of	of	ADP
ijtc-956	20	5	tax	tax	NOUN
ijtc-956	20	6	compliance	compliance	NOUN
ijtc-956	20	7	risks	risk	NOUN
ijtc-956	20	8	in	in	ADP
ijtc-956	20	9	indonesia	indonesia	PROPN
ijtc-956	20	10	include	include	VERB
ijtc-956	20	11	profit	profit	NOUN
ijtc-956	20	12	shifting	shifting	NOUN
ijtc-956	20	13	/	/	SYM
ijtc-956	20	14	transfer	transfer	NOUN
ijtc-956	20	15	pricing	pricing	NOUN
ijtc-956	20	16	,	,	PUNCT
ijtc-956	20	17	other	other	ADJ
ijtc-956	20	18	tax	tax	NOUN
ijtc-956	20	19	avoidance	avoidance	NOUN
ijtc-956	20	20	schemes	scheme	NOUN
ijtc-956	20	21	,	,	PUNCT
ijtc-956	20	22	value	value	NOUN
ijtc-956	20	23	added	add	VERB
ijtc-956	20	24	tax	tax	NOUN
ijtc-956	20	25	fraud	fraud	NOUN
ijtc-956	20	26	,	,	PUNCT
ijtc-956	20	27	unpaid	unpaid	ADJ
ijtc-956	20	28	tax	tax	NOUN
ijtc-956	20	29	debts	debt	NOUN
ijtc-956	20	30	and	and	CCONJ
ijtc-956	20	31	non	non	ADJ
ijtc-956	20	32	filing	filing	NOUN
ijtc-956	20	33	of	of	ADP
ijtc-956	20	34	returns	return	NOUN
ijtc-956	20	35	.	.	PUNCT
ijtc-956	21	1	(	(	PUNCT
ijtc-956	21	2	bank	bank	NOUN
ijtc-956	21	3	,	,	PUNCT
ijtc-956	21	4	2016	2016	NUM
ijtc-956	21	5	)	)	PUNCT
ijtc-956	21	6	.	.	PUNCT
ijtc-956	22	1	as	as	ADP
ijtc-956	22	2	of	of	ADP
ijtc-956	22	3	my	my	PRON
ijtc-956	22	4	last	last	ADJ
ijtc-956	22	5	knowledge	knowledge	NOUN
ijtc-956	22	6	update	update	NOUN
ijtc-956	22	7	in	in	ADP
ijtc-956	22	8	september	september	PROPN
ijtc-956	22	9	2021	2021	NUM
ijtc-956	22	10	,	,	PUNCT
ijtc-956	22	11	tax	tax	NOUN
ijtc-956	22	12	compliance	compliance	NOUN
ijtc-956	22	13	risks	risk	NOUN
ijtc-956	22	14	in	in	ADP
ijtc-956	22	15	indonesia	indonesia	PROPN
ijtc-956	22	16	could	could	AUX
ijtc-956	22	17	vary	vary	VERB
ijtc-956	22	18	and	and	CCONJ
ijtc-956	22	19	change	change	VERB
ijtc-956	22	20	over	over	ADP
ijtc-956	22	21	time	time	NOUN
ijtc-956	22	22	due	due	ADP
ijtc-956	22	23	to	to	ADP
ijtc-956	22	24	evolving	evolve	VERB
ijtc-956	22	25	regulations	regulation	NOUN
ijtc-956	22	26	and	and	CCONJ
ijtc-956	22	27	enforcement	enforcement	NOUN
ijtc-956	22	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	22	29	mailto:priesoekarno@pknstan.ac.id	mailto:priesoekarno@pknstan.ac.id	PROPN
ijtc-956	22	30	https://doi.org/10.52728/ijtc.v5i1.956	https://doi.org/10.52728/ijtc.v5i1.956	PROPN
ijtc-956	22	31	what	what	PRON
ijtc-956	22	32	do	do	AUX
ijtc-956	22	33	we	we	PRON
ijtc-956	22	34	know	know	VERB
ijtc-956	22	35	about	about	ADP
ijtc-956	22	36	cooperative	cooperative	ADJ
ijtc-956	22	37	compliance	compliance	NOUN
ijtc-956	22	38	?	?	PUNCT
ijtc-956	23	1	insights	insight	NOUN
ijtc-956	23	2	from	from	ADP
ijtc-956	23	3	literature	literature	NOUN
ijtc-956	23	4	review	review	NOUN
ijtc-956	23	5	in	in	ADP
ijtc-956	23	6	transfer	transfer	NOUN
ijtc-956	23	7	pricing	pricing	NOUN
ijtc-956	23	8	supervision	supervision	NOUN
ijtc-956	23	9	supriyadi	supriyadi	NOUN
ijtc-956	23	10	2	2	NUM
ijtc-956	23	11	|	|	ADV
ijtc-956	23	12	ilomata	ilomata	PROPN
ijtc-956	23	13	international	international	ADJ
ijtc-956	23	14	journal	journal	NOUN
ijtc-956	23	15	of	of	ADP
ijtc-956	23	16	tax	tax	PROPN
ijtc-956	23	17	&	&	CCONJ
ijtc-956	23	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	23	19	priorities	priority	NOUN
ijtc-956	23	20	.	.	PUNCT
ijtc-956	24	1	however	however	ADV
ijtc-956	24	2	,	,	PUNCT
ijtc-956	24	3	some	some	DET
ijtc-956	24	4	main	main	ADJ
ijtc-956	24	5	reported	report	VERB
ijtc-956	24	6	areas	area	NOUN
ijtc-956	24	7	of	of	ADP
ijtc-956	24	8	tax	tax	NOUN
ijtc-956	24	9	compliance	compliance	NOUN
ijtc-956	24	10	risks	risk	NOUN
ijtc-956	24	11	in	in	ADP
ijtc-956	24	12	indonesia	indonesia	PROPN
ijtc-956	24	13	.	.	PUNCT
ijtc-956	25	1	the	the	DET
ijtc-956	25	2	number	number	NOUN
ijtc-956	25	3	of	of	ADP
ijtc-956	25	4	transfer	transfer	NOUN
ijtc-956	25	5	pricing	pricing	NOUN
ijtc-956	25	6	conflicts	conflict	NOUN
ijtc-956	25	7	has	have	AUX
ijtc-956	25	8	been	be	AUX
ijtc-956	25	9	rather	rather	ADV
ijtc-956	25	10	high	high	ADJ
ijtc-956	25	11	,	,	PUNCT
ijtc-956	25	12	and	and	CCONJ
ijtc-956	25	13	they	they	PRON
ijtc-956	25	14	are	be	AUX
ijtc-956	25	15	regarded	regard	VERB
ijtc-956	25	16	as	as	ADP
ijtc-956	25	17	a	a	DET
ijtc-956	25	18	significant	significant	ADJ
ijtc-956	25	19	problem	problem	NOUN
ijtc-956	25	20	in	in	ADP
ijtc-956	25	21	indonesia	indonesia	PROPN
ijtc-956	25	22	's	's	PART
ijtc-956	25	23	tax	tax	NOUN
ijtc-956	25	24	system	system	NOUN
ijtc-956	25	25	(	(	PUNCT
ijtc-956	25	26	m.	m.	PROPN
ijtc-956	25	27	r.	r.	PROPN
ijtc-956	25	28	u.	u.	PROPN
ijtc-956	25	29	d.	d.	PROPN
ijtc-956	25	30	tambunan	tambunan	PROPN
ijtc-956	25	31	,	,	PUNCT
ijtc-956	25	32	2022	2022	NUM
ijtc-956	25	33	)	)	PUNCT
ijtc-956	25	34	.	.	PUNCT
ijtc-956	26	1	the	the	DET
ijtc-956	26	2	findings	finding	NOUN
ijtc-956	26	3	from	from	ADP
ijtc-956	26	4	the	the	DET
ijtc-956	26	5	hypothesis	hypothesis	NOUN
ijtc-956	26	6	testing	testing	NOUN
ijtc-956	26	7	indicate	indicate	VERB
ijtc-956	26	8	a	a	DET
ijtc-956	26	9	significant	significant	ADJ
ijtc-956	26	10	relationship	relationship	NOUN
ijtc-956	26	11	between	between	ADP
ijtc-956	26	12	transfer	transfer	NOUN
ijtc-956	26	13	pricing	pricing	NOUN
ijtc-956	26	14	and	and	CCONJ
ijtc-956	26	15	tax	tax	NOUN
ijtc-956	26	16	planning	planning	NOUN
ijtc-956	26	17	practices	practice	NOUN
ijtc-956	26	18	(	(	PUNCT
ijtc-956	26	19	e.	e.	PROPN
ijtc-956	26	20	w.	w.	PROPN
ijtc-956	26	21	sari	sari	PROPN
ijtc-956	26	22	&	&	CCONJ
ijtc-956	26	23	markhumah	markhumah	PROPN
ijtc-956	26	24	,	,	PUNCT
ijtc-956	26	25	2023	2023	NUM
ijtc-956	26	26	)	)	PUNCT
ijtc-956	26	27	.	.	PUNCT
ijtc-956	27	1	according	accord	VERB
ijtc-956	27	2	to	to	ADP
ijtc-956	27	3	our	our	PRON
ijtc-956	27	4	estimates	estimate	NOUN
ijtc-956	27	5	,	,	PUNCT
ijtc-956	27	6	a	a	DET
ijtc-956	27	7	company	company	NOUN
ijtc-956	27	8	that	that	PRON
ijtc-956	27	9	prioritizes	prioritize	VERB
ijtc-956	27	10	tax	tax	NOUN
ijtc-956	27	11	minimization	minimization	NOUN
ijtc-956	27	12	has	have	VERB
ijtc-956	27	13	a	a	DET
ijtc-956	27	14	gaap	gaap	NOUN
ijtc-956	27	15	effective	effective	ADJ
ijtc-956	27	16	tax	tax	NOUN
ijtc-956	27	17	rate	rate	NOUN
ijtc-956	27	18	that	that	PRON
ijtc-956	27	19	is	be	AUX
ijtc-956	27	20	6.6	6.6	NUM
ijtc-956	27	21	percentage	percentage	NOUN
ijtc-956	27	22	points	point	NOUN
ijtc-956	27	23	lower	lower	ADV
ijtc-956	27	24	and	and	CCONJ
ijtc-956	27	25	,	,	PUNCT
ijtc-956	27	26	on	on	ADP
ijtc-956	27	27	average	average	ADJ
ijtc-956	27	28	,	,	PUNCT
ijtc-956	27	29	saves	save	VERB
ijtc-956	27	30	around	around	ADV
ijtc-956	27	31	$	$	SYM
ijtc-956	27	32	43	43	NUM
ijtc-956	27	33	million	million	NUM
ijtc-956	27	34	more	more	ADJ
ijtc-956	27	35	in	in	ADP
ijtc-956	27	36	taxes	taxis	NOUN
ijtc-956	27	37	than	than	SCONJ
ijtc-956	27	38	a	a	DET
ijtc-956	27	39	company	company	NOUN
ijtc-956	27	40	that	that	PRON
ijtc-956	27	41	prioritizes	prioritize	VERB
ijtc-956	27	42	tax	tax	NOUN
ijtc-956	27	43	compliance	compliance	NOUN
ijtc-956	27	44	(	(	PUNCT
ijtc-956	27	45	klassen	klassen	PROPN
ijtc-956	27	46	,	,	PUNCT
ijtc-956	27	47	2017	2017	NUM
ijtc-956	27	48	)	)	PUNCT
ijtc-956	27	49	the	the	DET
ijtc-956	27	50	indonesian	indonesian	ADJ
ijtc-956	27	51	tax	tax	NOUN
ijtc-956	27	52	authority	authority	NOUN
ijtc-956	27	53	,	,	PUNCT
ijtc-956	27	54	directorate	directorate	NOUN
ijtc-956	27	55	of	of	ADP
ijtc-956	27	56	general	general	ADJ
ijtc-956	27	57	of	of	ADP
ijtc-956	27	58	taxes	taxis	NOUN
ijtc-956	27	59	(	(	PUNCT
ijtc-956	27	60	dgt	dgt	NOUN
ijtc-956	27	61	)	)	PUNCT
ijtc-956	27	62	has	have	AUX
ijtc-956	27	63	been	be	AUX
ijtc-956	27	64	increasingly	increasingly	ADV
ijtc-956	27	65	focused	focus	VERB
ijtc-956	27	66	on	on	ADP
ijtc-956	27	67	transfer	transfer	NOUN
ijtc-956	27	68	pricing	pricing	NOUN
ijtc-956	27	69	issues	issue	NOUN
ijtc-956	27	70	(	(	PUNCT
ijtc-956	27	71	susanti	susanti	X
ijtc-956	27	72	&	&	CCONJ
ijtc-956	27	73	firmansyah	firmansyah	PROPN
ijtc-956	27	74	,	,	PUNCT
ijtc-956	27	75	2018	2018	NUM
ijtc-956	27	76	)	)	PUNCT
ijtc-956	27	77	.	.	PUNCT
ijtc-956	28	1	companies	company	NOUN
ijtc-956	28	2	operating	operate	VERB
ijtc-956	28	3	in	in	ADP
ijtc-956	28	4	indonesia	indonesia	PROPN
ijtc-956	28	5	must	must	AUX
ijtc-956	28	6	ensure	ensure	VERB
ijtc-956	28	7	that	that	SCONJ
ijtc-956	28	8	their	their	PRON
ijtc-956	28	9	transfer	transfer	NOUN
ijtc-956	28	10	pricing	pricing	NOUN
ijtc-956	28	11	policies	policy	NOUN
ijtc-956	28	12	are	be	AUX
ijtc-956	28	13	in	in	ADP
ijtc-956	28	14	line	line	NOUN
ijtc-956	28	15	with	with	ADP
ijtc-956	28	16	arm	arm	NOUN
ijtc-956	28	17	's	's	PART
ijtc-956	28	18	length	length	NOUN
ijtc-956	28	19	principles	principle	NOUN
ijtc-956	28	20	and	and	CCONJ
ijtc-956	28	21	are	be	AUX
ijtc-956	28	22	properly	properly	ADV
ijtc-956	28	23	documented	document	VERB
ijtc-956	28	24	.	.	PUNCT
ijtc-956	29	1	(	(	PUNCT
ijtc-956	29	2	d.	d.	PROPN
ijtc-956	29	3	sari	sari	PROPN
ijtc-956	29	4	et	et	PROPN
ijtc-956	29	5	al	al	PROPN
ijtc-956	29	6	.	.	PROPN
ijtc-956	29	7	,	,	PUNCT
ijtc-956	29	8	2021	2021	NUM
ijtc-956	29	9	)	)	PUNCT
ijtc-956	29	10	.	.	PUNCT
ijtc-956	30	1	aggressive	aggressive	ADJ
ijtc-956	30	2	transfer	transfer	NOUN
ijtc-956	30	3	pricing	pricing	NOUN
ijtc-956	30	4	is	be	AUX
ijtc-956	30	5	a	a	DET
ijtc-956	30	6	reflection	reflection	NOUN
ijtc-956	30	7	of	of	ADP
ijtc-956	30	8	actions	action	NOUN
ijtc-956	30	9	that	that	PRON
ijtc-956	30	10	are	be	AUX
ijtc-956	30	11	designed	design	VERB
ijtc-956	30	12	specifically	specifically	ADV
ijtc-956	30	13	to	to	PART
ijtc-956	30	14	evade	evade	VERB
ijtc-956	30	15	paying	pay	VERB
ijtc-956	30	16	corporation	corporation	NOUN
ijtc-956	30	17	taxes	taxis	NOUN
ijtc-956	30	18	.	.	PUNCT
ijtc-956	31	1	that	that	SCONJ
ijtc-956	31	2	investigations	investigation	NOUN
ijtc-956	31	3	were	be	AUX
ijtc-956	31	4	made	make	VERB
ijtc-956	31	5	to	to	PART
ijtc-956	31	6	look	look	VERB
ijtc-956	31	7	into	into	ADP
ijtc-956	31	8	important	important	ADJ
ijtc-956	31	9	factors	factor	NOUN
ijtc-956	31	10	that	that	PRON
ijtc-956	31	11	affect	affect	VERB
ijtc-956	31	12	transfer	transfer	NOUN
ijtc-956	31	13	price	price	NOUN
ijtc-956	31	14	hostility	hostility	NOUN
ijtc-956	31	15	in	in	ADP
ijtc-956	31	16	indonesia	indonesia	PROPN
ijtc-956	31	17	,	,	PUNCT
ijtc-956	31	18	in	in	ADP
ijtc-956	31	19	particular	particular	ADJ
ijtc-956	31	20	the	the	DET
ijtc-956	31	21	elements	element	NOUN
ijtc-956	31	22	that	that	PRON
ijtc-956	31	23	facilitate	facilitate	VERB
ijtc-956	31	24	transnational	transnational	ADJ
ijtc-956	31	25	businesses	business	NOUN
ijtc-956	31	26	to	to	PART
ijtc-956	31	27	carry	carry	VERB
ijtc-956	31	28	out	out	ADP
ijtc-956	31	29	those	those	DET
ijtc-956	31	30	actions	action	NOUN
ijtc-956	31	31	(	(	PUNCT
ijtc-956	31	32	smolarski	smolarski	NOUN
ijtc-956	31	33	et	et	PROPN
ijtc-956	31	34	al	al	PROPN
ijtc-956	31	35	.	.	PROPN
ijtc-956	31	36	,	,	PUNCT
ijtc-956	31	37	2019	2019	NUM
ijtc-956	31	38	;	;	PUNCT
ijtc-956	31	39	waworuntu	waworuntu	PROPN
ijtc-956	31	40	&	&	CCONJ
ijtc-956	31	41	hadisaputra	hadisaputra	PROPN
ijtc-956	31	42	,	,	PUNCT
ijtc-956	31	43	2016	2016	NUM
ijtc-956	31	44	)	)	PUNCT
ijtc-956	31	45	.	.	PUNCT
ijtc-956	32	1	the	the	DET
ijtc-956	32	2	process	process	NOUN
ijtc-956	32	3	of	of	ADP
ijtc-956	32	4	resolving	resolve	VERB
ijtc-956	32	5	transfer	transfer	NOUN
ijtc-956	32	6	pricing	pricing	NOUN
ijtc-956	32	7	requires	require	VERB
ijtc-956	32	8	significant	significant	ADJ
ijtc-956	32	9	resources	resource	NOUN
ijtc-956	32	10	,	,	PUNCT
ijtc-956	32	11	compliance	compliance	NOUN
ijtc-956	32	12	costs	cost	NOUN
ijtc-956	32	13	,	,	PUNCT
ijtc-956	32	14	and	and	CCONJ
ijtc-956	32	15	a	a	DET
ijtc-956	32	16	lengthy	lengthy	ADJ
ijtc-956	32	17	timeframe	timeframe	NOUN
ijtc-956	32	18	.	.	PUNCT
ijtc-956	33	1	it	it	PRON
ijtc-956	33	2	need	need	VERB
ijtc-956	33	3	more	more	ADV
ijtc-956	33	4	three	three	NUM
ijtc-956	33	5	years	year	NOUN
ijtc-956	33	6	for	for	ADP
ijtc-956	33	7	transfer	transfer	NOUN
ijtc-956	33	8	pricing	pricing	NOUN
ijtc-956	33	9	dispute	dispute	NOUN
ijtc-956	33	10	resolution	resolution	NOUN
ijtc-956	33	11	,	,	PUNCT
ijtc-956	33	12	frm	frm	PROPN
ijtc-956	33	13	audit	audit	NOUN
ijtc-956	33	14	process	process	NOUN
ijtc-956	33	15	until	until	ADP
ijtc-956	33	16	supreme	supreme	PROPN
ijtc-956	33	17	court	court	PROPN
ijtc-956	33	18	decision	decision	NOUN
ijtc-956	33	19	.	.	PUNCT
ijtc-956	34	1	process	process	NOUN
ijtc-956	34	2	of	of	ADP
ijtc-956	34	3	resolving	resolve	VERB
ijtc-956	34	4	transfer	transfer	NOUN
ijtc-956	34	5	pricing	pricing	NOUN
ijtc-956	34	6	practices	practice	NOUN
ijtc-956	34	7	,	,	PUNCT
ijtc-956	34	8	from	from	ADP
ijtc-956	34	9	the	the	DET
ijtc-956	34	10	submission	submission	NOUN
ijtc-956	34	11	of	of	ADP
ijtc-956	34	12	the	the	DET
ijtc-956	34	13	annual	annual	ADJ
ijtc-956	34	14	tax	tax	NOUN
ijtc-956	34	15	return	return	NOUN
ijtc-956	34	16	and	and	CCONJ
ijtc-956	34	17	transfer	transfer	VERB
ijtc-956	34	18	pricing	pricing	NOUN
ijtc-956	34	19	documentation	documentation	NOUN
ijtc-956	34	20	to	to	ADP
ijtc-956	34	21	the	the	DET
ijtc-956	34	22	decision	decision	NOUN
ijtc-956	34	23	of	of	ADP
ijtc-956	34	24	a	a	DET
ijtc-956	34	25	review	review	NOUN
ijtc-956	34	26	,	,	PUNCT
ijtc-956	34	27	can	can	AUX
ijtc-956	34	28	be	be	AUX
ijtc-956	34	29	presented	present	VERB
ijtc-956	34	30	in	in	ADP
ijtc-956	34	31	the	the	DET
ijtc-956	34	32	following	follow	VERB
ijtc-956	34	33	diagram	diagram	NOUN
ijtc-956	34	34	.	.	PUNCT
ijtc-956	35	1	(	(	PUNCT
ijtc-956	35	2	source	source	NOUN
ijtc-956	35	3	:	:	PUNCT
ijtc-956	35	4	itf	itf	NOUN
ijtc-956	35	5	2023	2023	NUM
ijtc-956	35	6	)	)	PUNCT
ijtc-956	35	7	the	the	DET
ijtc-956	35	8	proposed	propose	VERB
ijtc-956	35	9	approach	approach	NOUN
ijtc-956	35	10	posits	posit	NOUN
ijtc-956	35	11	that	that	SCONJ
ijtc-956	35	12	through	through	ADP
ijtc-956	35	13	the	the	DET
ijtc-956	35	14	integration	integration	NOUN
ijtc-956	35	15	of	of	ADP
ijtc-956	35	16	complementary	complementary	ADJ
ijtc-956	35	17	investments	investment	NOUN
ijtc-956	35	18	in	in	ADP
ijtc-956	35	19	enforcement	enforcement	NOUN
ijtc-956	35	20	,	,	PUNCT
ijtc-956	35	21	facilitation	facilitation	NOUN
ijtc-956	35	22	and	and	CCONJ
ijtc-956	35	23	trust	trust	NOUN
ijtc-956	35	24	.	.	PUNCT
ijtc-956	36	1	taxpayers	taxpayer	NOUN
ijtc-956	36	2	submit	submit	VERB
ijtc-956	36	3	annual	annual	ADJ
ijtc-956	36	4	report	report	NOUN
ijtc-956	36	5	and	and	CCONJ
ijtc-956	36	6	tp	tp	ADP
ijtc-956	36	7	doc	doc	PROPN
ijtc-956	36	8	to	to	PART
ijtc-956	36	9	report	report	VERB
ijtc-956	36	10	tax	tax	NOUN
ijtc-956	36	11	obligations	obligation	NOUN
ijtc-956	36	12	and	and	CCONJ
ijtc-956	36	13	transfer	transfer	VERB
ijtc-956	36	14	pricing	pricing	NOUN
ijtc-956	36	15	documentation	documentation	NOUN
ijtc-956	36	16	.	.	PUNCT
ijtc-956	37	1	furthermore	furthermore	ADV
ijtc-956	37	2	,	,	PUNCT
ijtc-956	37	3	dgt	dgt	PROPN
ijtc-956	37	4	supervises	supervise	VERB
ijtc-956	37	5	the	the	DET
ijtc-956	37	6	spt	spt	PROPN
ijtc-956	37	7	reporting	reporting	NOUN
ijtc-956	37	8	before	before	SCONJ
ijtc-956	37	9	the	the	DET
ijtc-956	37	10	inspection	inspection	NOUN
ijtc-956	37	11	is	be	AUX
ijtc-956	37	12	carried	carry	VERB
ijtc-956	37	13	out	out	ADP
ijtc-956	37	14	.	.	PUNCT
ijtc-956	38	1	taxpayers	taxpayer	NOUN
ijtc-956	38	2	who	who	PRON
ijtc-956	38	3	have	have	AUX
ijtc-956	38	4	undergone	undergo	VERB
ijtc-956	38	5	the	the	DET
ijtc-956	38	6	audit	audit	NOUN
ijtc-956	38	7	,	,	PUNCT
ijtc-956	38	8	objection	objection	NOUN
ijtc-956	38	9	,	,	PUNCT
ijtc-956	38	10	appeal	appeal	NOUN
ijtc-956	38	11	and	and	CCONJ
ijtc-956	38	12	reconsideration	reconsideration	NOUN
ijtc-956	38	13	process	process	NOUN
ijtc-956	38	14	are	be	AUX
ijtc-956	38	15	continued	continue	VERB
ijtc-956	38	16	to	to	PART
ijtc-956	38	17	undergo	undergo	VERB
ijtc-956	38	18	transfer	transfer	NOUN
ijtc-956	38	19	pricing	pricing	NOUN
ijtc-956	38	20	supervision	supervision	NOUN
ijtc-956	38	21	.	.	PUNCT
ijtc-956	39	1	reformers	reformer	NOUN
ijtc-956	39	2	have	have	VERB
ijtc-956	39	3	the	the	DET
ijtc-956	39	4	potential	potential	NOUN
ijtc-956	39	5	to	to	PART
ijtc-956	39	6	enhance	enhance	VERB
ijtc-956	39	7	both	both	DET
ijtc-956	39	8	enforced	enforce	VERB
ijtc-956	39	9	compliance	compliance	NOUN
ijtc-956	39	10	and	and	CCONJ
ijtc-956	39	11	quasi	quasi	ADJ
ijtc-956	39	12	-	-	ADJ
ijtc-956	39	13	voluntary	voluntary	ADJ
ijtc-956	39	14	compliance	compliance	NOUN
ijtc-956	39	15	,	,	PUNCT
ijtc-956	39	16	provide	provide	VERB
ijtc-956	39	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	39	18	what	what	PRON
ijtc-956	39	19	do	do	AUX
ijtc-956	39	20	we	we	PRON
ijtc-956	39	21	know	know	VERB
ijtc-956	39	22	about	about	ADP
ijtc-956	39	23	cooperative	cooperative	ADJ
ijtc-956	39	24	compliance	compliance	NOUN
ijtc-956	39	25	?	?	PUNCT
ijtc-956	40	1	insights	insight	NOUN
ijtc-956	40	2	from	from	ADP
ijtc-956	40	3	literature	literature	NOUN
ijtc-956	40	4	review	review	NOUN
ijtc-956	40	5	in	in	ADP
ijtc-956	40	6	transfer	transfer	NOUN
ijtc-956	40	7	pricing	pricing	NOUN
ijtc-956	40	8	supervision	supervision	NOUN
ijtc-956	40	9	supriyadi	supriyadi	NOUN
ijtc-956	40	10	3	3	NUM
ijtc-956	40	11	|	|	ADV
ijtc-956	40	12	ilomata	ilomata	PROPN
ijtc-956	40	13	international	international	ADJ
ijtc-956	40	14	journal	journal	NOUN
ijtc-956	40	15	of	of	ADP
ijtc-956	40	16	tax	tax	PROPN
ijtc-956	40	17	&	&	CCONJ
ijtc-956	40	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	40	19	enduring	endure	VERB
ijtc-956	40	20	political	political	ADJ
ijtc-956	40	21	backing	backing	NOUN
ijtc-956	40	22	for	for	ADP
ijtc-956	40	23	reform	reform	NOUN
ijtc-956	40	24	and	and	CCONJ
ijtc-956	40	25	generate	generate	VERB
ijtc-956	40	26	conditions	condition	NOUN
ijtc-956	40	27	that	that	PRON
ijtc-956	40	28	are	be	AUX
ijtc-956	40	29	more	more	ADV
ijtc-956	40	30	conducive	conducive	ADJ
ijtc-956	40	31	to	to	ADP
ijtc-956	40	32	the	the	DET
ijtc-956	40	33	construction	construction	NOUN
ijtc-956	40	34	of	of	ADP
ijtc-956	40	35	stronger	strong	ADJ
ijtc-956	40	36	fiscal	fiscal	ADJ
ijtc-956	40	37	contracts	contract	NOUN
ijtc-956	40	38	(	(	PUNCT
ijtc-956	40	39	prichard	prichard	NOUN
ijtc-956	40	40	et	et	PROPN
ijtc-956	40	41	al	al	PROPN
ijtc-956	40	42	.	.	PROPN
ijtc-956	40	43	,	,	PUNCT
ijtc-956	40	44	2019	2019	NUM
ijtc-956	40	45	)	)	PUNCT
ijtc-956	40	46	.	.	PUNCT
ijtc-956	41	1	using	use	VERB
ijtc-956	41	2	communication	communication	NOUN
ijtc-956	41	3	,	,	PUNCT
ijtc-956	41	4	transparency	transparency	NOUN
ijtc-956	41	5	requirements	requirement	NOUN
ijtc-956	41	6	,	,	PUNCT
ijtc-956	41	7	transfer	transfer	NOUN
ijtc-956	41	8	pricing	pricing	NOUN
ijtc-956	41	9	documentation	documentation	NOUN
ijtc-956	41	10	and	and	CCONJ
ijtc-956	41	11	penalties	penalty	NOUN
ijtc-956	41	12	,	,	PUNCT
ijtc-956	41	13	it	it	PRON
ijtc-956	41	14	is	be	AUX
ijtc-956	41	15	possible	possible	ADJ
ijtc-956	41	16	to	to	PART
ijtc-956	41	17	effectively	effectively	ADV
ijtc-956	41	18	encourage	encourage	VERB
ijtc-956	41	19	taxpayer	taxpayer	NOUN
ijtc-956	41	20	compliance	compliance	NOUN
ijtc-956	41	21	with	with	ADP
ijtc-956	41	22	transfer	transfer	NOUN
ijtc-956	41	23	pricing	pricing	NOUN
ijtc-956	41	24	policies	policy	NOUN
ijtc-956	41	25	.	.	PUNCT
ijtc-956	42	1	(	(	PUNCT
ijtc-956	42	2	cooper	cooper	NOUN
ijtc-956	42	3	et	et	PROPN
ijtc-956	42	4	al	al	PROPN
ijtc-956	42	5	.	.	PROPN
ijtc-956	42	6	,	,	PUNCT
ijtc-956	42	7	2017	2017	NUM
ijtc-956	42	8	)	)	PUNCT
ijtc-956	42	9	.	.	PUNCT
ijtc-956	43	1	when	when	SCONJ
ijtc-956	43	2	imposing	impose	VERB
ijtc-956	43	3	disclosure	disclosure	NOUN
ijtc-956	43	4	requirements	requirement	NOUN
ijtc-956	43	5	,	,	PUNCT
ijtc-956	43	6	the	the	DET
ijtc-956	43	7	tax	tax	NOUN
ijtc-956	43	8	authorities	authority	NOUN
ijtc-956	43	9	must	must	AUX
ijtc-956	43	10	:	:	PUNCT
ijtc-956	43	11	consult	consult	VERB
ijtc-956	43	12	taxpayers	taxpayer	NOUN
ijtc-956	43	13	at	at	ADP
ijtc-956	43	14	the	the	DET
ijtc-956	43	15	development	development	NOUN
ijtc-956	43	16	stage	stage	NOUN
ijtc-956	43	17	to	to	PART
ijtc-956	43	18	secure	secure	VERB
ijtc-956	43	19	support	support	NOUN
ijtc-956	43	20	from	from	ADP
ijtc-956	43	21	all	all	DET
ijtc-956	43	22	stakeholders	stakeholder	NOUN
ijtc-956	43	23	;	;	PUNCT
ijtc-956	43	24	give	give	VERB
ijtc-956	43	25	taxpayers	taxpayer	NOUN
ijtc-956	43	26	enough	enough	ADJ
ijtc-956	43	27	information	information	NOUN
ijtc-956	43	28	(	(	PUNCT
ijtc-956	43	29	and	and	CCONJ
ijtc-956	43	30	training	training	NOUN
ijtc-956	43	31	,	,	PUNCT
ijtc-956	43	32	if	if	SCONJ
ijtc-956	43	33	applicable	applicable	ADJ
ijtc-956	43	34	)	)	PUNCT
ijtc-956	43	35	and	and	CCONJ
ijtc-956	43	36	prompt	prompt	ADJ
ijtc-956	43	37	notification	notification	NOUN
ijtc-956	43	38	of	of	ADP
ijtc-956	43	39	any	any	DET
ijtc-956	43	40	planned	plan	VERB
ijtc-956	43	41	changes	change	NOUN
ijtc-956	43	42	to	to	PART
ijtc-956	43	43	encourage	encourage	VERB
ijtc-956	43	44	awareness	awareness	NOUN
ijtc-956	43	45	and	and	CCONJ
ijtc-956	43	46	buy	buy	NOUN
ijtc-956	43	47	-	-	PUNCT
ijtc-956	43	48	in	in	ADP
ijtc-956	43	49	(	(	PUNCT
ijtc-956	43	50	cooper	cooper	NOUN
ijtc-956	43	51	et	et	PROPN
ijtc-956	43	52	al	al	PROPN
ijtc-956	43	53	.	.	PROPN
ijtc-956	43	54	,	,	PUNCT
ijtc-956	43	55	2017	2017	NUM
ijtc-956	43	56	)	)	PUNCT
ijtc-956	43	57	.	.	PUNCT
ijtc-956	44	1	cooperative	cooperative	ADJ
ijtc-956	44	2	compliance	compliance	NOUN
ijtc-956	44	3	in	in	ADP
ijtc-956	44	4	transfer	transfer	NOUN
ijtc-956	44	5	pricing	pricing	NOUN
ijtc-956	44	6	supervision	supervision	NOUN
ijtc-956	44	7	is	be	AUX
ijtc-956	44	8	a	a	DET
ijtc-956	44	9	collaborative	collaborative	ADJ
ijtc-956	44	10	approach	approach	NOUN
ijtc-956	44	11	between	between	ADP
ijtc-956	44	12	tax	tax	NOUN
ijtc-956	44	13	authorities	authority	NOUN
ijtc-956	44	14	and	and	CCONJ
ijtc-956	44	15	multinational	multinational	ADJ
ijtc-956	44	16	corporations	corporation	NOUN
ijtc-956	44	17	to	to	PART
ijtc-956	44	18	ensure	ensure	VERB
ijtc-956	44	19	compliance	compliance	NOUN
ijtc-956	44	20	with	with	ADP
ijtc-956	44	21	transfer	transfer	NOUN
ijtc-956	44	22	price	price	NOUN
ijtc-956	44	23	rules	rule	NOUN
ijtc-956	44	24	(	(	PUNCT
ijtc-956	44	25	rossing	rosse	VERB
ijtc-956	44	26	,	,	PUNCT
ijtc-956	44	27	2013	2013	NUM
ijtc-956	44	28	)	)	PUNCT
ijtc-956	44	29	.	.	PUNCT
ijtc-956	45	1	the	the	DET
ijtc-956	45	2	background	background	NOUN
ijtc-956	45	3	of	of	ADP
ijtc-956	45	4	this	this	DET
ijtc-956	45	5	approach	approach	NOUN
ijtc-956	45	6	can	can	AUX
ijtc-956	45	7	be	be	AUX
ijtc-956	45	8	explained	explain	VERB
ijtc-956	45	9	as	as	SCONJ
ijtc-956	45	10	follows	follow	VERB
ijtc-956	45	11	:	:	PUNCT
ijtc-956	46	1	1	1	X
ijtc-956	46	2	.	.	PUNCT
ijtc-956	46	3	the	the	DET
ijtc-956	46	4	complexity	complexity	NOUN
ijtc-956	46	5	of	of	ADP
ijtc-956	46	6	transfer	transfer	NOUN
ijtc-956	46	7	pricing	pricing	NOUN
ijtc-956	46	8	(	(	PUNCT
ijtc-956	46	9	holtzman	holtzman	PROPN
ijtc-956	46	10	&	&	CCONJ
ijtc-956	46	11	nagel	nagel	PROPN
ijtc-956	46	12	,	,	PUNCT
ijtc-956	46	13	2014	2014	NUM
ijtc-956	46	14	)	)	PUNCT
ijtc-956	46	15	.	.	PUNCT
ijtc-956	47	1	transfer	transfer	NOUN
ijtc-956	47	2	pricing	pricing	NOUN
ijtc-956	47	3	involves	involve	VERB
ijtc-956	47	4	the	the	DET
ijtc-956	47	5	internal	internal	ADJ
ijtc-956	47	6	pricing	pricing	NOUN
ijtc-956	47	7	of	of	ADP
ijtc-956	47	8	transactions	transaction	NOUN
ijtc-956	47	9	between	between	ADP
ijtc-956	47	10	subsidiaries	subsidiary	NOUN
ijtc-956	47	11	or	or	CCONJ
ijtc-956	47	12	divisions	division	NOUN
ijtc-956	47	13	within	within	ADP
ijtc-956	47	14	a	a	DET
ijtc-956	47	15	multinational	multinational	ADJ
ijtc-956	47	16	company	company	NOUN
ijtc-956	47	17	.	.	PUNCT
ijtc-956	48	1	this	this	PRON
ijtc-956	48	2	can	can	AUX
ijtc-956	48	3	be	be	AUX
ijtc-956	48	4	very	very	ADV
ijtc-956	48	5	complex	complex	ADJ
ijtc-956	48	6	and	and	CCONJ
ijtc-956	48	7	requires	require	VERB
ijtc-956	48	8	proper	proper	ADJ
ijtc-956	48	9	assessment	assessment	NOUN
ijtc-956	48	10	to	to	PART
ijtc-956	48	11	avoid	avoid	VERB
ijtc-956	48	12	inequalities	inequality	NOUN
ijtc-956	48	13	in	in	ADP
ijtc-956	48	14	income	income	NOUN
ijtc-956	48	15	allocation	allocation	NOUN
ijtc-956	48	16	that	that	PRON
ijtc-956	48	17	may	may	AUX
ijtc-956	48	18	lead	lead	VERB
ijtc-956	48	19	to	to	ADP
ijtc-956	48	20	tax	tax	NOUN
ijtc-956	48	21	evasion	evasion	NOUN
ijtc-956	48	22	.	.	PUNCT
ijtc-956	49	1	2	2	X
ijtc-956	49	2	.	.	X
ijtc-956	49	3	low	low	ADJ
ijtc-956	49	4	compliance	compliance	NOUN
ijtc-956	49	5	(	(	PUNCT
ijtc-956	49	6	chan	chan	PROPN
ijtc-956	49	7	et	et	PROPN
ijtc-956	49	8	al	al	PROPN
ijtc-956	49	9	.	.	PROPN
ijtc-956	49	10	,	,	PUNCT
ijtc-956	49	11	2006	2006	NUM
ijtc-956	49	12	)	)	PUNCT
ijtc-956	49	13	with	with	ADP
ijtc-956	49	14	increasing	increase	VERB
ijtc-956	49	15	globalization	globalization	NOUN
ijtc-956	49	16	and	and	CCONJ
ijtc-956	49	17	the	the	DET
ijtc-956	49	18	complexity	complexity	NOUN
ijtc-956	49	19	of	of	ADP
ijtc-956	49	20	international	international	ADJ
ijtc-956	49	21	business	business	NOUN
ijtc-956	49	22	,	,	PUNCT
ijtc-956	49	23	tax	tax	NOUN
ijtc-956	49	24	authorities	authority	NOUN
ijtc-956	49	25	often	often	ADV
ijtc-956	49	26	face	face	VERB
ijtc-956	49	27	difficulties	difficulty	NOUN
ijtc-956	49	28	in	in	ADP
ijtc-956	49	29	monitoring	monitor	VERB
ijtc-956	49	30	and	and	CCONJ
ijtc-956	49	31	ensuring	ensure	VERB
ijtc-956	49	32	compliance	compliance	NOUN
ijtc-956	49	33	of	of	ADP
ijtc-956	49	34	multinationals	multinational	NOUN
ijtc-956	49	35	with	with	ADP
ijtc-956	49	36	transfer	transfer	NOUN
ijtc-956	49	37	pricing	pricing	NOUN
ijtc-956	49	38	rules	rule	NOUN
ijtc-956	49	39	.	.	PUNCT
ijtc-956	50	1	3	3	X
ijtc-956	50	2	.	.	X
ijtc-956	50	3	international	international	ADJ
ijtc-956	50	4	cooperation	cooperation	NOUN
ijtc-956	50	5	(	(	PUNCT
ijtc-956	50	6	borkowski	borkowski	PROPN
ijtc-956	50	7	,	,	PUNCT
ijtc-956	50	8	1997	1997	NUM
ijtc-956	50	9	)	)	PUNCT
ijtc-956	50	10	in	in	ADP
ijtc-956	50	11	an	an	DET
ijtc-956	50	12	effort	effort	NOUN
ijtc-956	50	13	to	to	PART
ijtc-956	50	14	address	address	VERB
ijtc-956	50	15	this	this	DET
ijtc-956	50	16	problem	problem	NOUN
ijtc-956	50	17	,	,	PUNCT
ijtc-956	50	18	many	many	ADJ
ijtc-956	50	19	countries	country	NOUN
ijtc-956	50	20	are	be	AUX
ijtc-956	50	21	working	work	VERB
ijtc-956	50	22	together	together	ADV
ijtc-956	50	23	to	to	PART
ijtc-956	50	24	develop	develop	VERB
ijtc-956	50	25	international	international	ADJ
ijtc-956	50	26	guidelines	guideline	NOUN
ijtc-956	50	27	and	and	CCONJ
ijtc-956	50	28	standards	standard	NOUN
ijtc-956	50	29	related	relate	VERB
ijtc-956	50	30	to	to	PART
ijtc-956	50	31	transfer	transfer	VERB
ijtc-956	50	32	pricing	pricing	NOUN
ijtc-956	50	33	.	.	PUNCT
ijtc-956	51	1	cooperative	cooperative	ADJ
ijtc-956	51	2	compliance	compliance	NOUN
ijtc-956	51	3	is	be	AUX
ijtc-956	51	4	an	an	DET
ijtc-956	51	5	approach	approach	NOUN
ijtc-956	51	6	in	in	ADP
ijtc-956	51	7	which	which	PRON
ijtc-956	51	8	multinationals	multinational	NOUN
ijtc-956	51	9	are	be	AUX
ijtc-956	51	10	committed	commit	VERB
ijtc-956	51	11	to	to	ADP
ijtc-956	51	12	working	work	VERB
ijtc-956	51	13	proactively	proactively	ADV
ijtc-956	51	14	with	with	ADP
ijtc-956	51	15	tax	tax	NOUN
ijtc-956	51	16	authorities	authority	NOUN
ijtc-956	51	17	in	in	ADP
ijtc-956	51	18	managing	manage	VERB
ijtc-956	51	19	their	their	PRON
ijtc-956	51	20	transfer	transfer	NOUN
ijtc-956	51	21	pricing	pricing	NOUN
ijtc-956	51	22	(	(	PUNCT
ijtc-956	51	23	kumar	kumar	PROPN
ijtc-956	51	24	,	,	PUNCT
ijtc-956	51	25	2021	2021	NUM
ijtc-956	51	26	)	)	PUNCT
ijtc-956	51	27	.	.	PUNCT
ijtc-956	52	1	it	it	PRON
ijtc-956	52	2	involves	involve	VERB
ijtc-956	52	3	open	open	ADJ
ijtc-956	52	4	communication	communication	NOUN
ijtc-956	52	5	,	,	PUNCT
ijtc-956	52	6	the	the	DET
ijtc-956	52	7	provision	provision	NOUN
ijtc-956	52	8	of	of	ADP
ijtc-956	52	9	accurate	accurate	ADJ
ijtc-956	52	10	information	information	NOUN
ijtc-956	52	11	,	,	PUNCT
ijtc-956	52	12	and	and	CCONJ
ijtc-956	52	13	joint	joint	ADJ
ijtc-956	52	14	agreement	agreement	NOUN
ijtc-956	52	15	on	on	ADP
ijtc-956	52	16	the	the	DET
ijtc-956	52	17	right	right	ADJ
ijtc-956	52	18	taxation	taxation	NOUN
ijtc-956	52	19	approach	approach	NOUN
ijtc-956	52	20	.	.	PUNCT
ijtc-956	53	1	cooperative	cooperative	ADJ
ijtc-956	53	2	compliance	compliance	NOUN
ijtc-956	53	3	benefits	benefit	NOUN
ijtc-956	53	4	can	can	AUX
ijtc-956	53	5	benefit	benefit	VERB
ijtc-956	53	6	both	both	DET
ijtc-956	53	7	sides	side	NOUN
ijtc-956	53	8	.	.	PUNCT
ijtc-956	54	1	for	for	ADP
ijtc-956	54	2	companies	company	NOUN
ijtc-956	54	3	,	,	PUNCT
ijtc-956	54	4	they	they	PRON
ijtc-956	54	5	can	can	AUX
ijtc-956	54	6	reduce	reduce	VERB
ijtc-956	54	7	tax	tax	NOUN
ijtc-956	54	8	uncertainty	uncertainty	NOUN
ijtc-956	54	9	and	and	CCONJ
ijtc-956	54	10	the	the	DET
ijtc-956	54	11	risk	risk	NOUN
ijtc-956	54	12	of	of	ADP
ijtc-956	54	13	expensive	expensive	ADJ
ijtc-956	54	14	tax	tax	NOUN
ijtc-956	54	15	disputes	dispute	NOUN
ijtc-956	54	16	.	.	PUNCT
ijtc-956	55	1	developing	develop	VERB
ijtc-956	55	2	a	a	DET
ijtc-956	55	3	cooperation	cooperation	NOUN
ijtc-956	55	4	model	model	NOUN
ijtc-956	55	5	:	:	PUNCT
ijtc-956	55	6	several	several	ADJ
ijtc-956	55	7	countries	country	NOUN
ijtc-956	55	8	have	have	AUX
ijtc-956	55	9	developed	develop	VERB
ijtc-956	55	10	a	a	DET
ijtc-956	55	11	cooperative	cooperative	ADJ
ijtc-956	55	12	compliance	compliance	NOUN
ijtc-956	55	13	model	model	NOUN
ijtc-956	55	14	in	in	ADP
ijtc-956	55	15	which	which	PRON
ijtc-956	55	16	companies	company	NOUN
ijtc-956	55	17	and	and	CCONJ
ijtc-956	55	18	tax	tax	NOUN
ijtc-956	55	19	authorities	authority	NOUN
ijtc-956	55	20	agree	agree	VERB
ijtc-956	55	21	on	on	ADP
ijtc-956	55	22	a	a	DET
ijtc-956	55	23	transparent	transparent	ADJ
ijtc-956	55	24	and	and	CCONJ
ijtc-956	55	25	collaborative	collaborative	ADJ
ijtc-956	55	26	audit	audit	NOUN
ijtc-956	55	27	process	process	NOUN
ijtc-956	55	28	.	.	PUNCT
ijtc-956	56	1	this	this	PRON
ijtc-956	56	2	creates	create	VERB
ijtc-956	56	3	confidence	confidence	NOUN
ijtc-956	56	4	between	between	ADP
ijtc-956	56	5	both	both	DET
ijtc-956	56	6	sides	side	NOUN
ijtc-956	56	7	.	.	PUNCT
ijtc-956	57	1	the	the	DET
ijtc-956	57	2	cooperative	cooperative	ADJ
ijtc-956	57	3	compliance	compliance	NOUN
ijtc-956	57	4	approach	approach	NOUN
ijtc-956	57	5	in	in	ADP
ijtc-956	57	6	transfer	transfer	NOUN
ijtc-956	57	7	pricing	pricing	NOUN
ijtc-956	57	8	oversight	oversight	NOUN
ijtc-956	57	9	is	be	AUX
ijtc-956	57	10	a	a	DET
ijtc-956	57	11	joint	joint	ADJ
ijtc-956	57	12	effort	effort	NOUN
ijtc-956	57	13	to	to	PART
ijtc-956	57	14	create	create	VERB
ijtc-956	57	15	a	a	DET
ijtc-956	57	16	more	more	ADV
ijtc-956	57	17	open	open	ADJ
ijtc-956	57	18	and	and	CCONJ
ijtc-956	57	19	trustworthy	trustworthy	ADJ
ijtc-956	57	20	environment	environment	NOUN
ijtc-956	57	21	in	in	ADP
ijtc-956	57	22	which	which	PRON
ijtc-956	57	23	companies	company	NOUN
ijtc-956	57	24	and	and	CCONJ
ijtc-956	57	25	tax	tax	NOUN
ijtc-956	57	26	authorities	authority	NOUN
ijtc-956	57	27	work	work	VERB
ijtc-956	57	28	together	together	ADV
ijtc-956	57	29	to	to	PART
ijtc-956	57	30	ensure	ensure	VERB
ijtc-956	57	31	compliance	compliance	NOUN
ijtc-956	57	32	with	with	ADP
ijtc-956	57	33	transfer	transfer	NOUN
ijtc-956	57	34	price	price	NOUN
ijtc-956	57	35	rules	rule	NOUN
ijtc-956	57	36	,	,	PUNCT
ijtc-956	57	37	reduce	reduce	VERB
ijtc-956	57	38	the	the	DET
ijtc-956	57	39	risk	risk	NOUN
ijtc-956	57	40	of	of	ADP
ijtc-956	57	41	tax	tax	NOUN
ijtc-956	57	42	disputes	dispute	NOUN
ijtc-956	57	43	,	,	PUNCT
ijtc-956	57	44	and	and	CCONJ
ijtc-956	57	45	improve	improve	VERB
ijtc-956	57	46	tax	tax	NOUN
ijtc-956	57	47	compliance	compliance	NOUN
ijtc-956	57	48	(	(	PUNCT
ijtc-956	57	49	klassen	klassen	PROPN
ijtc-956	57	50	,	,	PUNCT
ijtc-956	57	51	2017	2017	NUM
ijtc-956	57	52	)	)	PUNCT
ijtc-956	57	53	.	.	PUNCT
ijtc-956	58	1	the	the	DET
ijtc-956	58	2	purpose	purpose	NOUN
ijtc-956	58	3	of	of	ADP
ijtc-956	58	4	this	this	DET
ijtc-956	58	5	paper	paper	NOUN
ijtc-956	58	6	is	be	AUX
ijtc-956	58	7	to	to	PART
ijtc-956	58	8	describe	describe	VERB
ijtc-956	58	9	the	the	DET
ijtc-956	58	10	application	application	NOUN
ijtc-956	58	11	of	of	ADP
ijtc-956	58	12	cooperative	cooperative	ADJ
ijtc-956	58	13	compliance	compliance	NOUN
ijtc-956	58	14	in	in	ADP
ijtc-956	58	15	a	a	DET
ijtc-956	58	16	transfer	transfer	NOUN
ijtc-956	58	17	pricing	pricing	NOUN
ijtc-956	58	18	supervision	supervision	NOUN
ijtc-956	58	19	.	.	PUNCT
ijtc-956	59	1	we	we	PRON
ijtc-956	59	2	examine	examine	VERB
ijtc-956	59	3	its	its	PRON
ijtc-956	59	4	theories	theory	NOUN
ijtc-956	59	5	,	,	PUNCT
ijtc-956	59	6	strengths	strength	NOUN
ijtc-956	59	7	and	and	CCONJ
ijtc-956	59	8	providing	provide	VERB
ijtc-956	59	9	examples	example	NOUN
ijtc-956	59	10	on	on	ADP
ijtc-956	59	11	content	content	NOUN
ijtc-956	59	12	and	and	CCONJ
ijtc-956	59	13	context	context	NOUN
ijtc-956	59	14	.	.	PUNCT
ijtc-956	60	1	we	we	PRON
ijtc-956	60	2	present	present	VERB
ijtc-956	60	3	the	the	DET
ijtc-956	60	4	rationale	rationale	NOUN
ijtc-956	60	5	for	for	ADP
ijtc-956	60	6	our	our	PRON
ijtc-956	60	7	design	design	NOUN
ijtc-956	60	8	based	base	VERB
ijtc-956	60	9	on	on	ADP
ijtc-956	60	10	theoretical	theoretical	ADJ
ijtc-956	60	11	principles	principle	NOUN
ijtc-956	60	12	of	of	ADP
ijtc-956	60	13	cooperative	cooperative	ADJ
ijtc-956	60	14	compliance	compliance	NOUN
ijtc-956	60	15	.	.	PUNCT
ijtc-956	61	1	we	we	PRON
ijtc-956	61	2	reflect	reflect	VERB
ijtc-956	61	3	on	on	ADP
ijtc-956	61	4	the	the	DET
ijtc-956	61	5	pros	pro	NOUN
ijtc-956	61	6	and	and	CCONJ
ijtc-956	61	7	benefit	benefit	NOUN
ijtc-956	61	8	of	of	ADP
ijtc-956	61	9	utilizing	utilize	VERB
ijtc-956	61	10	this	this	DET
ijtc-956	61	11	type	type	NOUN
ijtc-956	61	12	of	of	ADP
ijtc-956	61	13	cooperative	cooperative	ADJ
ijtc-956	61	14	approach	approach	NOUN
ijtc-956	61	15	and	and	CCONJ
ijtc-956	61	16	consider	consider	VERB
ijtc-956	61	17	implications	implication	NOUN
ijtc-956	61	18	for	for	ADP
ijtc-956	61	19	future	future	ADJ
ijtc-956	61	20	compliance	compliance	NOUN
ijtc-956	61	21	.	.	PUNCT
ijtc-956	62	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-956	62	2	what	what	PRON
ijtc-956	62	3	do	do	AUX
ijtc-956	62	4	we	we	PRON
ijtc-956	62	5	know	know	VERB
ijtc-956	62	6	about	about	ADP
ijtc-956	62	7	cooperative	cooperative	ADJ
ijtc-956	62	8	compliance	compliance	NOUN
ijtc-956	62	9	?	?	PUNCT
ijtc-956	63	1	insights	insight	NOUN
ijtc-956	63	2	from	from	ADP
ijtc-956	63	3	literature	literature	NOUN
ijtc-956	63	4	review	review	NOUN
ijtc-956	63	5	in	in	ADP
ijtc-956	63	6	transfer	transfer	NOUN
ijtc-956	63	7	pricing	pricing	NOUN
ijtc-956	63	8	supervision	supervision	NOUN
ijtc-956	63	9	supriyadi	supriyadi	NOUN
ijtc-956	63	10	4	4	NUM
ijtc-956	63	11	|	|	ADV
ijtc-956	63	12	ilomata	ilomata	PROPN
ijtc-956	63	13	international	international	ADJ
ijtc-956	63	14	journal	journal	NOUN
ijtc-956	63	15	of	of	ADP
ijtc-956	63	16	tax	tax	PROPN
ijtc-956	63	17	&	&	CCONJ
ijtc-956	63	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	63	19	method	method	VERB
ijtc-956	63	20	the	the	DET
ijtc-956	63	21	objective	objective	NOUN
ijtc-956	63	22	of	of	ADP
ijtc-956	63	23	this	this	DET
ijtc-956	63	24	study	study	NOUN
ijtc-956	63	25	is	be	AUX
ijtc-956	63	26	to	to	PART
ijtc-956	63	27	assess	assess	VERB
ijtc-956	63	28	the	the	DET
ijtc-956	63	29	efficacy	efficacy	NOUN
ijtc-956	63	30	of	of	ADP
ijtc-956	63	31	implementing	implement	VERB
ijtc-956	63	32	cooperative	cooperative	ADJ
ijtc-956	63	33	compliance	compliance	NOUN
ijtc-956	63	34	practices	practice	NOUN
ijtc-956	63	35	within	within	ADP
ijtc-956	63	36	the	the	DET
ijtc-956	63	37	directorate	directorate	ADJ
ijtc-956	63	38	general	general	NOUN
ijtc-956	63	39	of	of	ADP
ijtc-956	63	40	taxes	taxis	NOUN
ijtc-956	63	41	of	of	ADP
ijtc-956	63	42	the	the	DET
ijtc-956	63	43	republic	republic	NOUN
ijtc-956	63	44	of	of	ADP
ijtc-956	63	45	indonesia	indonesia	PROPN
ijtc-956	63	46	in	in	ADP
ijtc-956	63	47	transfer	transfer	NOUN
ijtc-956	63	48	pricing	pricing	NOUN
ijtc-956	63	49	supervision	supervision	NOUN
ijtc-956	63	50	.	.	PUNCT
ijtc-956	64	1	the	the	DET
ijtc-956	64	2	analytical	analytical	ADJ
ijtc-956	64	3	techniques	technique	NOUN
ijtc-956	64	4	employed	employ	VERB
ijtc-956	64	5	in	in	ADP
ijtc-956	64	6	this	this	DET
ijtc-956	64	7	work	work	NOUN
ijtc-956	64	8	encompass	encompass	VERB
ijtc-956	64	9	a	a	DET
ijtc-956	64	10	comprehensive	comprehensive	ADJ
ijtc-956	64	11	review	review	NOUN
ijtc-956	64	12	of	of	ADP
ijtc-956	64	13	relevant	relevant	ADJ
ijtc-956	64	14	literature	literature	NOUN
ijtc-956	64	15	and	and	CCONJ
ijtc-956	64	16	the	the	DET
ijtc-956	64	17	application	application	NOUN
ijtc-956	64	18	of	of	ADP
ijtc-956	64	19	descriptive	descriptive	ADJ
ijtc-956	64	20	statistical	statistical	ADJ
ijtc-956	64	21	analysis	analysis	NOUN
ijtc-956	64	22	based	base	VERB
ijtc-956	64	23	on	on	ADP
ijtc-956	64	24	secondary	secondary	ADJ
ijtc-956	64	25	data	datum	NOUN
ijtc-956	64	26	and	and	CCONJ
ijtc-956	64	27	qualitative	qualitative	ADJ
ijtc-956	64	28	analysis	analysis	NOUN
ijtc-956	64	29	.	.	PUNCT
ijtc-956	65	1	the	the	DET
ijtc-956	65	2	research	research	NOUN
ijtc-956	65	3	approach	approach	NOUN
ijtc-956	65	4	used	use	VERB
ijtc-956	65	5	in	in	ADP
ijtc-956	65	6	this	this	DET
ijtc-956	65	7	study	study	NOUN
ijtc-956	65	8	,	,	PUNCT
ijtc-956	65	9	the	the	DET
ijtc-956	65	10	findings	finding	NOUN
ijtc-956	65	11	indicate	indicate	VERB
ijtc-956	65	12	that	that	SCONJ
ijtc-956	65	13	there	there	PRON
ijtc-956	65	14	is	be	VERB
ijtc-956	65	15	a	a	DET
ijtc-956	65	16	significant	significant	ADJ
ijtc-956	65	17	correlation	correlation	NOUN
ijtc-956	65	18	between	between	ADP
ijtc-956	65	19	the	the	DET
ijtc-956	65	20	variables	variable	NOUN
ijtc-956	65	21	being	be	AUX
ijtc-956	65	22	examined	examine	VERB
ijtc-956	65	23	.	.	PUNCT
ijtc-956	66	1	the	the	DET
ijtc-956	66	2	secondary	secondary	ADJ
ijtc-956	66	3	data	datum	NOUN
ijtc-956	66	4	,	,	PUNCT
ijtc-956	66	5	which	which	PRON
ijtc-956	66	6	was	be	AUX
ijtc-956	66	7	collected	collect	VERB
ijtc-956	66	8	from	from	ADP
ijtc-956	66	9	various	various	ADJ
ijtc-956	66	10	sources	source	NOUN
ijtc-956	66	11	,	,	PUNCT
ijtc-956	66	12	was	be	AUX
ijtc-956	66	13	subjected	subject	VERB
ijtc-956	66	14	to	to	AUX
ijtc-956	66	15	qualitative	qualitative	VERB
ijtc-956	66	16	analysis	analysis	NOUN
ijtc-956	66	17	in	in	ADP
ijtc-956	66	18	order	order	NOUN
ijtc-956	66	19	to	to	PART
ijtc-956	66	20	gain	gain	VERB
ijtc-956	66	21	a	a	DET
ijtc-956	66	22	deeper	deep	ADJ
ijtc-956	66	23	understanding	understanding	NOUN
ijtc-956	66	24	of	of	ADP
ijtc-956	66	25	the	the	DET
ijtc-956	66	26	phenomenon	phenomenon	NOUN
ijtc-956	66	27	under	under	ADP
ijtc-956	66	28	investigation	investigation	NOUN
ijtc-956	66	29	.	.	PUNCT
ijtc-956	67	1	the	the	DET
ijtc-956	67	2	results	result	NOUN
ijtc-956	67	3	gained	gain	VERB
ijtc-956	67	4	from	from	ADP
ijtc-956	67	5	this	this	DET
ijtc-956	67	6	analysis	analysis	NOUN
ijtc-956	67	7	provide	provide	VERB
ijtc-956	67	8	evidence	evidence	NOUN
ijtc-956	67	9	to	to	PART
ijtc-956	67	10	support	support	VERB
ijtc-956	67	11	the	the	DET
ijtc-956	67	12	existence	existence	NOUN
ijtc-956	67	13	of	of	ADP
ijtc-956	67	14	a	a	DET
ijtc-956	67	15	strong	strong	ADJ
ijtc-956	67	16	relationship	relationship	NOUN
ijtc-956	67	17	between	between	ADP
ijtc-956	67	18	the	the	DET
ijtc-956	67	19	variables	variable	NOUN
ijtc-956	67	20	.	.	PUNCT
ijtc-956	68	1	the	the	DET
ijtc-956	68	2	methodology	methodology	NOUN
ijtc-956	68	3	employed	employ	VERB
ijtc-956	68	4	in	in	ADP
ijtc-956	68	5	this	this	DET
ijtc-956	68	6	study	study	NOUN
ijtc-956	68	7	is	be	AUX
ijtc-956	68	8	the	the	DET
ijtc-956	68	9	utilization	utilization	NOUN
ijtc-956	68	10	of	of	ADP
ijtc-956	68	11	literature	literature	PROPN
ijtc-956	68	12	review	review	PROPN
ijtc-956	68	13	.	.	PUNCT
ijtc-956	69	1	the	the	DET
ijtc-956	69	2	study	study	NOUN
ijtc-956	69	3	employs	employ	VERB
ijtc-956	69	4	a	a	DET
ijtc-956	69	5	qualitative	qualitative	ADJ
ijtc-956	69	6	research	research	NOUN
ijtc-956	69	7	approach	approach	NOUN
ijtc-956	69	8	characterized	characterize	VERB
ijtc-956	69	9	by	by	ADP
ijtc-956	69	10	inductive	inductive	ADJ
ijtc-956	69	11	reasoning	reasoning	NOUN
ijtc-956	69	12	.	.	PUNCT
ijtc-956	70	1	the	the	DET
ijtc-956	70	2	objective	objective	NOUN
ijtc-956	70	3	of	of	ADP
ijtc-956	70	4	researchers	researcher	NOUN
ijtc-956	70	5	is	be	AUX
ijtc-956	70	6	to	to	PART
ijtc-956	70	7	elucidate	elucidate	VERB
ijtc-956	70	8	social	social	ADJ
ijtc-956	70	9	phenomena	phenomenon	NOUN
ijtc-956	70	10	by	by	ADP
ijtc-956	70	11	giving	give	VERB
ijtc-956	70	12	precedence	precedence	NOUN
ijtc-956	70	13	to	to	ADP
ijtc-956	70	14	the	the	DET
ijtc-956	70	15	social	social	ADJ
ijtc-956	70	16	realities	reality	NOUN
ijtc-956	70	17	identified	identify	VERB
ijtc-956	70	18	in	in	ADP
ijtc-956	70	19	their	their	PRON
ijtc-956	70	20	investigation	investigation	NOUN
ijtc-956	70	21	.	.	PUNCT
ijtc-956	71	1	thorough	thorough	ADJ
ijtc-956	71	2	analysis	analysis	NOUN
ijtc-956	71	3	and	and	CCONJ
ijtc-956	71	4	examination	examination	NOUN
ijtc-956	71	5	,	,	PUNCT
ijtc-956	71	6	it	it	PRON
ijtc-956	71	7	has	have	AUX
ijtc-956	71	8	been	be	AUX
ijtc-956	71	9	observed	observe	VERB
ijtc-956	71	10	that	that	SCONJ
ijtc-956	71	11	in	in	ADP
ijtc-956	71	12	employing	employ	VERB
ijtc-956	71	13	a	a	DET
ijtc-956	71	14	qualitative	qualitative	ADJ
ijtc-956	71	15	methodology	methodology	NOUN
ijtc-956	71	16	,	,	PUNCT
ijtc-956	71	17	the	the	DET
ijtc-956	71	18	researcher	researcher	NOUN
ijtc-956	71	19	aims	aim	VERB
ijtc-956	71	20	to	to	PART
ijtc-956	71	21	concentrate	concentrate	VERB
ijtc-956	71	22	on	on	ADP
ijtc-956	71	23	the	the	DET
ijtc-956	71	24	contextual	contextual	ADJ
ijtc-956	71	25	factors	factor	NOUN
ijtc-956	71	26	that	that	PRON
ijtc-956	71	27	contribute	contribute	VERB
ijtc-956	71	28	to	to	ADP
ijtc-956	71	29	the	the	DET
ijtc-956	71	30	development	development	NOUN
ijtc-956	71	31	of	of	ADP
ijtc-956	71	32	a	a	DET
ijtc-956	71	33	comprehensive	comprehensive	ADJ
ijtc-956	71	34	comprehension	comprehension	NOUN
ijtc-956	71	35	of	of	ADP
ijtc-956	71	36	the	the	DET
ijtc-956	71	37	subject	subject	NOUN
ijtc-956	71	38	at	at	ADP
ijtc-956	71	39	hand	hand	NOUN
ijtc-956	71	40	.	.	PUNCT
ijtc-956	72	1	the	the	DET
ijtc-956	72	2	research	research	NOUN
ijtc-956	72	3	under	under	ADP
ijtc-956	72	4	consideration	consideration	NOUN
ijtc-956	72	5	involves	involve	VERB
ijtc-956	72	6	the	the	DET
ijtc-956	72	7	examination	examination	NOUN
ijtc-956	72	8	and	and	CCONJ
ijtc-956	72	9	formulation	formulation	NOUN
ijtc-956	72	10	of	of	ADP
ijtc-956	72	11	theoretical	theoretical	ADJ
ijtc-956	72	12	frameworks	framework	NOUN
ijtc-956	72	13	.	.	PUNCT
ijtc-956	73	1	researchers	researcher	NOUN
ijtc-956	73	2	aim	aim	VERB
ijtc-956	73	3	to	to	PART
ijtc-956	73	4	utilize	utilize	VERB
ijtc-956	73	5	inductive	inductive	ADJ
ijtc-956	73	6	reasoning	reasoning	NOUN
ijtc-956	73	7	this	this	DET
ijtc-956	73	8	paper	paper	NOUN
ijtc-956	73	9	aims	aim	VERB
ijtc-956	73	10	to	to	PART
ijtc-956	73	11	assess	assess	VERB
ijtc-956	73	12	cooperative	cooperative	ADJ
ijtc-956	73	13	compliance	compliance	NOUN
ijtc-956	73	14	implemented	implement	VERB
ijtc-956	73	15	at	at	ADP
ijtc-956	73	16	the	the	DET
ijtc-956	73	17	directorate	directorate	ADJ
ijtc-956	73	18	general	general	NOUN
ijtc-956	73	19	of	of	ADP
ijtc-956	73	20	taxes	taxis	NOUN
ijtc-956	73	21	of	of	ADP
ijtc-956	73	22	the	the	DET
ijtc-956	73	23	republic	republic	NOUN
ijtc-956	73	24	of	of	ADP
ijtc-956	73	25	indonesia	indonesia	PROPN
ijtc-956	73	26	and	and	CCONJ
ijtc-956	73	27	other	other	ADJ
ijtc-956	73	28	countries	country	NOUN
ijtc-956	73	29	.	.	PUNCT
ijtc-956	74	1	tabel	tabel	NOUN
ijtc-956	74	2	1	1	NUM
ijtc-956	74	3	.	.	PUNCT
ijtc-956	74	4	list	list	NOUN
ijtc-956	74	5	of	of	ADP
ijtc-956	74	6	literature	literature	NOUN
ijtc-956	74	7	study	study	VERB
ijtc-956	74	8	no	no	DET
ijtc-956	74	9	name	name	NOUN
ijtc-956	74	10	and	and	CCONJ
ijtc-956	74	11	title	title	NOUN
ijtc-956	74	12	methodology	methodology	NOUN
ijtc-956	74	13	result	result	VERB
ijtc-956	74	14	1	1	NUM
ijtc-956	74	15	cooperative	cooperative	ADJ
ijtc-956	74	16	tax	tax	NOUN
ijtc-956	74	17	compliance	compliance	NOUN
ijtc-956	74	18	:	:	PUNCT
ijtc-956	74	19	from	from	ADP
ijtc-956	74	20	detterance	detterance	NOUN
ijtc-956	74	21	to	to	ADP
ijtc-956	74	22	defference	defference	NOUN
ijtc-956	74	23	(	(	PUNCT
ijtc-956	74	24	kirchler	kirchler	NOUN
ijtc-956	74	25	et	et	PROPN
ijtc-956	74	26	al	al	PROPN
ijtc-956	74	27	.	.	PROPN
ijtc-956	74	28	,	,	PUNCT
ijtc-956	74	29	2014	2014	NUM
ijtc-956	74	30	)	)	PUNCT
ijtc-956	74	31	qualitative	qualitative	VERB
ijtc-956	74	32	this	this	DET
ijtc-956	74	33	study	study	NOUN
ijtc-956	74	34	discusses	discuss	VERB
ijtc-956	74	35	slipperyslope	slipperyslope	NOUN
ijtc-956	74	36	tax	tax	NOUN
ijtc-956	74	37	compliance	compliance	NOUN
ijtc-956	74	38	,	,	PUNCT
ijtc-956	74	39	which	which	PRON
ijtc-956	74	40	integrates	integrate	VERB
ijtc-956	74	41	economic	economic	ADJ
ijtc-956	74	42	and	and	CCONJ
ijtc-956	74	43	psychological	psychological	ADJ
ijtc-956	74	44	factors	factor	NOUN
ijtc-956	74	45	.	.	PUNCT
ijtc-956	75	1	two	two	NUM
ijtc-956	75	2	variables	variable	NOUN
ijtc-956	75	3	that	that	PRON
ijtc-956	75	4	affect	affect	VERB
ijtc-956	75	5	tax	tax	NOUN
ijtc-956	75	6	compliance	compliance	NOUN
ijtc-956	75	7	are	be	AUX
ijtc-956	75	8	power	power	NOUN
ijtc-956	75	9	and	and	CCONJ
ijtc-956	75	10	trust	trust	NOUN
ijtc-956	75	11	.	.	PUNCT
ijtc-956	76	1	the	the	DET
ijtc-956	76	2	results	result	NOUN
ijtc-956	76	3	consistently	consistently	ADV
ijtc-956	76	4	show	show	VERB
ijtc-956	76	5	the	the	DET
ijtc-956	76	6	influence	influence	NOUN
ijtc-956	76	7	of	of	ADP
ijtc-956	76	8	the	the	DET
ijtc-956	76	9	trust	trust	NOUN
ijtc-956	76	10	factor	factor	NOUN
ijtc-956	76	11	which	which	PRON
ijtc-956	76	12	is	be	AUX
ijtc-956	76	13	greater	great	ADJ
ijtc-956	76	14	than	than	ADP
ijtc-956	76	15	the	the	DET
ijtc-956	76	16	power	power	NOUN
ijtc-956	76	17	2	2	NUM
ijtc-956	76	18	cooperative	cooperative	ADJ
ijtc-956	76	19	compliance	compliance	NOUN
ijtc-956	76	20	,	,	PUNCT
ijtc-956	76	21	tax	tax	NOUN
ijtc-956	76	22	control	control	NOUN
ijtc-956	76	23	frameworks	framework	NOUN
ijtc-956	76	24	and	and	CCONJ
ijtc-956	76	25	perceived	perceive	VERB
ijtc-956	76	26	certainty	certainty	NOUN
ijtc-956	76	27	about	about	ADP
ijtc-956	76	28	the	the	DET
ijtc-956	76	29	quantitative	quantitative	NOUN
ijtc-956	76	30	the	the	DET
ijtc-956	76	31	results	result	NOUN
ijtc-956	76	32	show	show	VERB
ijtc-956	76	33	that	that	SCONJ
ijtc-956	76	34	the	the	DET
ijtc-956	76	35	need	need	NOUN
ijtc-956	76	36	for	for	ADP
ijtc-956	76	37	certainty	certainty	NOUN
ijtc-956	76	38	and	and	CCONJ
ijtc-956	76	39	the	the	DET
ijtc-956	76	40	importance	importance	NOUN
ijtc-956	76	41	attached	attach	VERB
ijtc-956	76	42	to	to	ADP
ijtc-956	76	43	tax	tax	NOUN
ijtc-956	76	44	compliance	compliance	NOUN
ijtc-956	76	45	have	have	VERB
ijtc-956	76	46	positive	positive	ADJ
ijtc-956	76	47	effects	effect	NOUN
ijtc-956	76	48	on	on	ADP
ijtc-956	76	49	the	the	DET
ijtc-956	76	50	quality	quality	NOUN
ijtc-956	76	51	of	of	ADP
ijtc-956	76	52	an	an	DET
ijtc-956	76	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	76	54	what	what	PRON
ijtc-956	76	55	do	do	AUX
ijtc-956	76	56	we	we	PRON
ijtc-956	76	57	know	know	VERB
ijtc-956	76	58	about	about	ADP
ijtc-956	76	59	cooperative	cooperative	ADJ
ijtc-956	76	60	compliance	compliance	NOUN
ijtc-956	76	61	?	?	PUNCT
ijtc-956	77	1	insights	insight	NOUN
ijtc-956	77	2	from	from	ADP
ijtc-956	77	3	literature	literature	NOUN
ijtc-956	77	4	review	review	NOUN
ijtc-956	77	5	in	in	ADP
ijtc-956	77	6	transfer	transfer	NOUN
ijtc-956	77	7	pricing	pricing	NOUN
ijtc-956	77	8	supervision	supervision	NOUN
ijtc-956	77	9	supriyadi	supriyadi	NOUN
ijtc-956	77	10	5	5	NUM
ijtc-956	77	11	|	|	ADV
ijtc-956	77	12	ilomata	ilomata	PROPN
ijtc-956	77	13	international	international	ADJ
ijtc-956	77	14	journal	journal	NOUN
ijtc-956	77	15	of	of	ADP
ijtc-956	77	16	tax	tax	PROPN
ijtc-956	77	17	&	&	CCONJ
ijtc-956	77	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	77	19	tax	tax	NOUN
ijtc-956	77	20	position	position	NOUN
ijtc-956	77	21	in	in	ADP
ijtc-956	77	22	large	large	ADJ
ijtc-956	77	23	organisations	organisation	NOUN
ijtc-956	77	24	(	(	PUNCT
ijtc-956	77	25	goslinga	goslinga	VERB
ijtc-956	77	26	et	et	PROPN
ijtc-956	77	27	al	al	PROPN
ijtc-956	77	28	.	.	PROPN
ijtc-956	77	29	,	,	PUNCT
ijtc-956	77	30	2021	2021	NUM
ijtc-956	77	31	)	)	PUNCT
ijtc-956	77	32	internal	internal	ADJ
ijtc-956	77	33	tax	tax	NOUN
ijtc-956	77	34	control	control	NOUN
ijtc-956	77	35	framework	framework	NOUN
ijtc-956	77	36	.	.	PUNCT
ijtc-956	78	1	moreover	moreover	ADV
ijtc-956	78	2	,	,	PUNCT
ijtc-956	78	3	both	both	DET
ijtc-956	78	4	studies	study	NOUN
ijtc-956	78	5	find	find	VERB
ijtc-956	78	6	the	the	DET
ijtc-956	78	7	quality	quality	NOUN
ijtc-956	78	8	of	of	ADP
ijtc-956	78	9	a	a	DET
ijtc-956	78	10	tax	tax	NOUN
ijtc-956	78	11	control	control	NOUN
ijtc-956	78	12	framework	framework	NOUN
ijtc-956	78	13	has	have	VERB
ijtc-956	78	14	a	a	DET
ijtc-956	78	15	positive	positive	ADJ
ijtc-956	78	16	effect	effect	NOUN
ijtc-956	78	17	on	on	ADP
ijtc-956	78	18	perceived	perceive	VERB
ijtc-956	78	19	certainty	certainty	NOUN
ijtc-956	78	20	about	about	ADP
ijtc-956	78	21	the	the	DET
ijtc-956	78	22	tax	tax	NOUN
ijtc-956	78	23	position	position	NOUN
ijtc-956	78	24	.	.	PUNCT
ijtc-956	79	1	3	3	NUM
ijtc-956	79	2	risk	risk	NOUN
ijtc-956	79	3	management	management	NOUN
ijtc-956	79	4	,	,	PUNCT
ijtc-956	79	5	internal	internal	ADJ
ijtc-956	79	6	control	control	NOUN
ijtc-956	79	7	and	and	CCONJ
ijtc-956	79	8	cooperative	cooperative	ADJ
ijtc-956	79	9	compliance	compliance	NOUN
ijtc-956	79	10	in	in	ADP
ijtc-956	79	11	taxation	taxation	NOUN
ijtc-956	79	12	(	(	PUNCT
ijtc-956	79	13	ronald	ronald	PROPN
ijtc-956	79	14	russo	russo	PROPN
ijtc-956	79	15	,	,	PUNCT
ijtc-956	79	16	2019	2019	NUM
ijtc-956	79	17	)	)	PUNCT
ijtc-956	79	18	qualitative	qualitative	NOUN
ijtc-956	79	19	cc	cc	ADP
ijtc-956	79	20	faces	face	VERB
ijtc-956	79	21	big	big	ADJ
ijtc-956	79	22	challenges	challenge	NOUN
ijtc-956	79	23	and	and	CCONJ
ijtc-956	79	24	should	should	AUX
ijtc-956	79	25	continue	continue	VERB
ijtc-956	79	26	to	to	PART
ijtc-956	79	27	be	be	AUX
ijtc-956	79	28	developed	develop	VERB
ijtc-956	79	29	.	.	PUNCT
ijtc-956	80	1	one	one	NUM
ijtc-956	80	2	area	area	NOUN
ijtc-956	80	3	of	of	ADP
ijtc-956	80	4	development	development	NOUN
ijtc-956	80	5	is	be	AUX
ijtc-956	80	6	providing	provide	VERB
ijtc-956	80	7	more	more	ADJ
ijtc-956	80	8	guidance	guidance	NOUN
ijtc-956	80	9	by	by	ADP
ijtc-956	80	10	tax	tax	NOUN
ijtc-956	80	11	authorities	authority	NOUN
ijtc-956	80	12	on	on	ADP
ijtc-956	80	13	the	the	DET
ijtc-956	80	14	tcf	tcf	PROPN
ijtc-956	80	15	,	,	PUNCT
ijtc-956	80	16	for	for	ADP
ijtc-956	80	17	instance	instance	NOUN
ijtc-956	80	18	(	(	PUNCT
ijtc-956	80	19	but	but	CCONJ
ijtc-956	80	20	not	not	PART
ijtc-956	80	21	limited	limit	VERB
ijtc-956	80	22	to	to	ADP
ijtc-956	80	23	)	)	PUNCT
ijtc-956	80	24	in	in	ADP
ijtc-956	80	25	the	the	DET
ijtc-956	80	26	points	point	NOUN
ijtc-956	80	27	i	i	PRON
ijtc-956	80	28	mention	mention	VERB
ijtc-956	80	29	in	in	ADP
ijtc-956	80	30	14.2.3	14.2.3	NUM
ijtc-956	80	31	4	4	NUM
ijtc-956	80	32	innovations	innovation	NOUN
ijtc-956	80	33	in	in	ADP
ijtc-956	80	34	tax	tax	NOUN
ijtc-956	80	35	compliance	compliance	NOUN
ijtc-956	80	36	conceptual	conceptual	ADJ
ijtc-956	80	37	framework	framework	NOUN
ijtc-956	80	38	(	(	PUNCT
ijtc-956	80	39	prichard	prichard	NOUN
ijtc-956	80	40	et	et	PROPN
ijtc-956	80	41	al	al	PROPN
ijtc-956	80	42	.	.	PROPN
ijtc-956	80	43	,	,	PUNCT
ijtc-956	80	44	2019	2019	NUM
ijtc-956	80	45	)	)	PUNCT
ijtc-956	80	46	policy	policy	NOUN
ijtc-956	80	47	research	research	NOUN
ijtc-956	80	48	working	working	NOUN
ijtc-956	80	49	paper	paper	NOUN
ijtc-956	80	50	a	a	DET
ijtc-956	80	51	key	key	ADJ
ijtc-956	80	52	challenge	challenge	NOUN
ijtc-956	80	53	for	for	ADP
ijtc-956	80	54	governments	government	NOUN
ijtc-956	80	55	lies	lie	VERB
ijtc-956	80	56	in	in	ADP
ijtc-956	80	57	finding	find	VERB
ijtc-956	80	58	the	the	DET
ijtc-956	80	59	right	right	ADJ
ijtc-956	80	60	combination	combination	NOUN
ijtc-956	80	61	of	of	ADP
ijtc-956	80	62	these	these	DET
ijtc-956	80	63	three	three	NUM
ijtc-956	80	64	measures	measure	NOUN
ijtc-956	80	65	-	-	PUNCT
ijtc-956	80	66	enforcement	enforcement	NOUN
ijtc-956	80	67	,	,	PUNCT
ijtc-956	80	68	facilitation	facilitation	NOUN
ijtc-956	80	69	,	,	PUNCT
ijtc-956	80	70	and	and	CCONJ
ijtc-956	80	71	trust	trust	NOUN
ijtc-956	80	72	-	-	PUNCT
ijtc-956	80	73	to	to	PART
ijtc-956	80	74	achieve	achieve	VERB
ijtc-956	80	75	revenue	revenue	NOUN
ijtc-956	80	76	and	and	CCONJ
ijtc-956	80	77	broader	broad	ADJ
ijtc-956	80	78	development	development	NOUN
ijtc-956	80	79	goals	goal	NOUN
ijtc-956	80	80	.	.	PUNCT
ijtc-956	81	1	5	5	NUM
ijtc-956	81	2	taxing	tax	VERB
ijtc-956	81	3	large	large	ADJ
ijtc-956	81	4	businesses	business	NOUN
ijtc-956	81	5	:	:	PUNCT
ijtc-956	81	6	cooperative	cooperative	ADJ
ijtc-956	81	7	compliance	compliance	NOUN
ijtc-956	81	8	in	in	ADP
ijtc-956	81	9	action	action	NOUN
ijtc-956	81	10	(	(	PUNCT
ijtc-956	81	11	larsen	larsen	PROPN
ijtc-956	81	12	&	&	CCONJ
ijtc-956	81	13	oats	oats	PROPN
ijtc-956	81	14	,	,	PUNCT
ijtc-956	81	15	2019	2019	NUM
ijtc-956	81	16	)	)	PUNCT
ijtc-956	81	17	quantitative	quantitative	ADJ
ijtc-956	81	18	a	a	DET
ijtc-956	81	19	key	key	ADJ
ijtc-956	81	20	ambition	ambition	NOUN
ijtc-956	81	21	for	for	ADP
ijtc-956	81	22	the	the	DET
ijtc-956	81	23	cooperative	cooperative	ADJ
ijtc-956	81	24	compliance	compliance	NOUN
ijtc-956	81	25	measures	measure	NOUN
ijtc-956	81	26	has	have	AUX
ijtc-956	81	27	been	be	AUX
ijtc-956	81	28	to	to	PART
ijtc-956	81	29	increase	increase	VERB
ijtc-956	81	30	efficiency	efficiency	NOUN
ijtc-956	81	31	and	and	CCONJ
ijtc-956	81	32	effective	effective	ADJ
ijtc-956	81	33	use	use	NOUN
ijtc-956	81	34	of	of	ADP
ijtc-956	81	35	resources	resource	NOUN
ijtc-956	81	36	for	for	ADP
ijtc-956	81	37	tax	tax	NOUN
ijtc-956	81	38	administration	administration	NOUN
ijtc-956	81	39	and	and	CCONJ
ijtc-956	81	40	many	many	ADJ
ijtc-956	81	41	stakeholders	stakeholder	NOUN
ijtc-956	81	42	demand	demand	VERB
ijtc-956	81	43	‘	'	PUNCT
ijtc-956	81	44	proof	proof	NOUN
ijtc-956	81	45	’	'	PUNCT
ijtc-956	81	46	of	of	ADP
ijtc-956	81	47	efficient	efficient	ADJ
ijtc-956	81	48	resource	resource	NOUN
ijtc-956	81	49	usage	usage	NOUN
ijtc-956	81	50	,	,	PUNCT
ijtc-956	81	51	especially	especially	ADV
ijtc-956	81	52	the	the	DET
ijtc-956	81	53	taxpayers	taxpayer	NOUN
ijtc-956	81	54	themselves	themselves	PRON
ijtc-956	81	55	.	.	PUNCT
ijtc-956	82	1	6	6	NUM
ijtc-956	82	2	pengaruh	pengaruh	NOUN
ijtc-956	82	3	digitalisasi	digitalisasi	NOUN
ijtc-956	82	4	layanan	layanan	PROPN
ijtc-956	82	5	pajak	pajak	PROPN
ijtc-956	82	6	dan	dan	PROPN
ijtc-956	82	7	cooperative	cooperative	PROPN
ijtc-956	82	8	compliance	compliance	NOUN
ijtc-956	82	9	terhadap	terhadap	PROPN
ijtc-956	82	10	upaya	upaya	PROPN
ijtc-956	82	11	pencegahan	pencegahan	PROPN
ijtc-956	82	12	tax	tax	NOUN
ijtc-956	82	13	avoidance	avoidance	NOUN
ijtc-956	82	14	dimoderasi	dimoderasi	PROPN
ijtc-956	82	15	kebijakan	kebijakan	PROPN
ijtc-956	82	16	fiskal	fiskal	PROPN
ijtc-956	82	17	di	di	PROPN
ijtc-956	82	18	masa	masa	PROPN
ijtc-956	82	19	pandemi	pandemi	PROPN
ijtc-956	82	20	(	(	PUNCT
ijtc-956	82	21	tambun	tambun	NOUN
ijtc-956	82	22	et	et	PROPN
ijtc-956	82	23	al	al	PROPN
ijtc-956	82	24	.	.	PROPN
ijtc-956	82	25	,	,	PUNCT
ijtc-956	82	26	2020	2020	NUM
ijtc-956	82	27	)	)	PUNCT
ijtc-956	82	28	kuantitatif	kuantitatif	PROPN
ijtc-956	82	29	hasil	hasil	PROPN
ijtc-956	82	30	penelitian	penelitian	PROPN
ijtc-956	82	31	membuktikan	membuktikan	PROPN
ijtc-956	82	32	bahwa	bahwa	PROPN
ijtc-956	82	33	digitalisasi	digitalisasi	PROPN
ijtc-956	82	34	layanan	layanan	PROPN
ijtc-956	82	35	pajak	pajak	PROPN
ijtc-956	82	36	dan	dan	PROPN
ijtc-956	82	37	cooperative	cooperative	ADJ
ijtc-956	82	38	compliance	compliance	NOUN
ijtc-956	82	39	berpengaruh	berpengaruh	PROPN
ijtc-956	82	40	terhadap	terhadap	PROPN
ijtc-956	82	41	upaya	upaya	PROPN
ijtc-956	82	42	pencegahan	pencegahan	PROPN
ijtc-956	82	43	tax	tax	NOUN
ijtc-956	82	44	avoidance	avoidance	NOUN
ijtc-956	82	45	.	.	PUNCT
ijtc-956	83	1	selain	selain	PROPN
ijtc-956	83	2	itu	itu	PROPN
ijtc-956	83	3	kebijakan	kebijakan	PROPN
ijtc-956	83	4	fiskal	fiskal	PROPN
ijtc-956	83	5	selama	selama	PROPN
ijtc-956	83	6	pandemi	pandemi	PROPN
ijtc-956	83	7	covid	covid	PROPN
ijtc-956	83	8	19	19	NUM
ijtc-956	83	9	mampu	mampu	PROPN
ijtc-956	83	10	memoderasi	memoderasi	PROPN
ijtc-956	83	11	pengaruh	pengaruh	PROPN
ijtc-956	83	12	dari	dari	PROPN
ijtc-956	83	13	cooperative	cooperative	ADJ
ijtc-956	83	14	compliance	compliance	NOUN
ijtc-956	83	15	terhadap	terhadap	PROPN
ijtc-956	83	16	upaya	upaya	PROPN
ijtc-956	83	17	pencegahan	pencegahan	PROPN
ijtc-956	83	18	tax	tax	NOUN
ijtc-956	83	19	avoidance	avoidance	NOUN
ijtc-956	83	20	.	.	PUNCT
ijtc-956	84	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	84	2	what	what	PRON
ijtc-956	84	3	do	do	AUX
ijtc-956	84	4	we	we	PRON
ijtc-956	84	5	know	know	VERB
ijtc-956	84	6	about	about	ADP
ijtc-956	84	7	cooperative	cooperative	ADJ
ijtc-956	84	8	compliance	compliance	NOUN
ijtc-956	84	9	?	?	PUNCT
ijtc-956	85	1	insights	insight	NOUN
ijtc-956	85	2	from	from	ADP
ijtc-956	85	3	literature	literature	NOUN
ijtc-956	85	4	review	review	NOUN
ijtc-956	85	5	in	in	ADP
ijtc-956	85	6	transfer	transfer	NOUN
ijtc-956	85	7	pricing	pricing	NOUN
ijtc-956	85	8	supervision	supervision	NOUN
ijtc-956	85	9	supriyadi	supriyadi	NOUN
ijtc-956	85	10	6	6	NUM
ijtc-956	85	11	|	|	ADV
ijtc-956	85	12	ilomata	ilomata	PROPN
ijtc-956	85	13	international	international	ADJ
ijtc-956	85	14	journal	journal	NOUN
ijtc-956	85	15	of	of	ADP
ijtc-956	85	16	tax	tax	PROPN
ijtc-956	85	17	&	&	CCONJ
ijtc-956	85	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	85	19	7	7	NUM
ijtc-956	85	20	model	model	NOUN
ijtc-956	85	21	cooperative	cooperative	ADJ
ijtc-956	85	22	compliance	compliance	NOUN
ijtc-956	85	23	terhdapat	terhdapat	NOUN
ijtc-956	85	24	kepercayaan	kepercayaan	PROPN
ijtc-956	85	25	wajib	wajib	PROPN
ijtc-956	85	26	pajak	pajak	PROPN
ijtc-956	86	1	dan	dan	PROPN
ijtc-956	86	2	kepatuhan	kepatuhan	PROPN
ijtc-956	86	3	wajib	wajib	PROPN
ijtc-956	86	4	pajak	pajak	ADV
ijtc-956	86	5	(	(	PUNCT
ijtc-956	86	6	haniv	haniv	PROPN
ijtc-956	86	7	,	,	PUNCT
ijtc-956	86	8	2020	2020	NUM
ijtc-956	86	9	)	)	PUNCT
ijtc-956	86	10	kuantitatif	kuantitatif	PROPN
ijtc-956	86	11	cooperative	cooperative	ADJ
ijtc-956	86	12	compliance	compliance	NOUN
ijtc-956	86	13	merupakaan	merupakaan	PROPN
ijtc-956	86	14	suatu	suatu	PROPN
ijtc-956	86	15	paradigma	paradigma	PROPN
ijtc-956	86	16	hubungan	hubungan	ADJ
ijtc-956	86	17	otoritas	otorita	NOUN
ijtc-956	86	18	pajak	pajak	PROPN
ijtc-956	86	19	dengan	dengan	PROPN
ijtc-956	86	20	wp	wp	PROPN
ijtc-956	86	21	,	,	PUNCT
ijtc-956	86	22	keduanya	keduanya	NOUN
ijtc-956	86	23	saling	saling	PROPN
ijtc-956	86	24	menaruh	menaruh	PROPN
ijtc-956	86	25	kepercayaan	kepercayaan	PROPN
ijtc-956	86	26	satu	satu	PROPN
ijtc-956	86	27	sama	sama	PROPN
ijtc-956	86	28	lain	lain	PROPN
ijtc-956	86	29	dan	dan	PROPN
ijtc-956	86	30	memiliki	memiliki	PROPN
ijtc-956	86	31	keinginan	keinginan	PROPN
ijtc-956	86	32	saling	saling	PROPN
ijtc-956	86	33	8	8	NUM
ijtc-956	86	34	the	the	DET
ijtc-956	86	35	effects	effect	NOUN
ijtc-956	86	36	of	of	ADP
ijtc-956	86	37	cooperative	cooperative	ADJ
ijtc-956	86	38	compliance	compliance	NOUN
ijtc-956	86	39	on	on	ADP
ijtc-956	86	40	firms	firm	NOUN
ijtc-956	86	41	’	'	PUNCT
ijtc-956	86	42	tax	tax	NOUN
ijtc-956	86	43	risk	risk	NOUN
ijtc-956	86	44	,	,	PUNCT
ijtc-956	86	45	tax	tax	NOUN
ijtc-956	86	46	risk	risk	NOUN
ijtc-956	86	47	management	management	NOUN
ijtc-956	86	48	and	and	CCONJ
ijtc-956	86	49	compliance	compliance	NOUN
ijtc-956	86	50	costs	cost	NOUN
ijtc-956	86	51	(	(	PUNCT
ijtc-956	86	52	eberhartinger	eberhartinger	NOUN
ijtc-956	86	53	&	&	CCONJ
ijtc-956	86	54	zieser	zieser	PROPN
ijtc-956	86	55	,	,	PUNCT
ijtc-956	86	56	2021b	2021b	NUM
ijtc-956	86	57	)	)	PUNCT
ijtc-956	86	58	quantitative	quantitative	ADJ
ijtc-956	86	59	results	result	NOUN
ijtc-956	86	60	show	show	VERB
ijtc-956	86	61	that	that	SCONJ
ijtc-956	86	62	horizontal	horizontal	ADJ
ijtc-956	86	63	monitoring	monitoring	NOUN
ijtc-956	86	64	firms	firm	NOUN
ijtc-956	86	65	perceive	perceive	VERB
ijtc-956	86	66	a	a	DET
ijtc-956	86	67	significantly	significantly	ADV
ijtc-956	86	68	higher	high	ADJ
ijtc-956	86	69	increase	increase	NOUN
ijtc-956	86	70	in	in	ADP
ijtc-956	86	71	tax	tax	NOUN
ijtc-956	86	72	certainty	certainty	NOUN
ijtc-956	86	73	,	,	PUNCT
ijtc-956	86	74	which	which	PRON
ijtc-956	86	75	is	be	AUX
ijtc-956	86	76	associated	associate	VERB
ijtc-956	86	77	with	with	ADP
ijtc-956	86	78	significant	significant	ADJ
ijtc-956	86	79	relative	relative	ADJ
ijtc-956	86	80	decreases	decrease	NOUN
ijtc-956	86	81	in	in	ADP
ijtc-956	86	82	tax	tax	NOUN
ijtc-956	86	83	risk	risk	NOUN
ijtc-956	86	84	and	and	CCONJ
ijtc-956	86	85	compliance	compliance	NOUN
ijtc-956	86	86	costs	cost	NOUN
ijtc-956	86	87	.	.	PUNCT
ijtc-956	87	1	furthermore	furthermore	ADV
ijtc-956	87	2	,	,	PUNCT
ijtc-956	87	3	while	while	SCONJ
ijtc-956	87	4	the	the	DET
ijtc-956	87	5	quality	quality	NOUN
ijtc-956	87	6	of	of	ADP
ijtc-956	87	7	tax	tax	NOUN
ijtc-956	87	8	risk	risk	NOUN
ijtc-956	87	9	management	management	NOUN
ijtc-956	87	10	upon	upon	SCONJ
ijtc-956	87	11	entering	enter	VERB
ijtc-956	87	12	the	the	DET
ijtc-956	87	13	pilot	pilot	NOUN
ijtc-956	87	14	project	project	NOUN
ijtc-956	87	15	appears	appear	VERB
ijtc-956	87	16	significantly	significantly	ADV
ijtc-956	87	17	higher	high	ADJ
ijtc-956	87	18	for	for	ADP
ijtc-956	87	19	horizontal	horizontal	ADJ
ijtc-956	87	20	monitoring	monitoring	NOUN
ijtc-956	87	21	firms	firm	NOUN
ijtc-956	87	22	,	,	PUNCT
ijtc-956	87	23	they	they	PRON
ijtc-956	87	24	do	do	AUX
ijtc-956	87	25	not	not	PART
ijtc-956	87	26	report	report	VERB
ijtc-956	87	27	greater	great	ADJ
ijtc-956	87	28	improvement	improvement	NOUN
ijtc-956	87	29	in	in	ADP
ijtc-956	87	30	tax	tax	NOUN
ijtc-956	87	31	risk	risk	NOUN
ijtc-956	87	32	management	management	NOUN
ijtc-956	87	33	compared	compare	VERB
ijtc-956	87	34	to	to	ADP
ijtc-956	87	35	the	the	DET
ijtc-956	87	36	control	control	NOUN
ijtc-956	87	37	group	group	NOUN
ijtc-956	87	38	.	.	PUNCT
ijtc-956	88	1	these	these	DET
ijtc-956	88	2	results	result	NOUN
ijtc-956	88	3	are	be	AUX
ijtc-956	88	4	relevant	relevant	ADJ
ijtc-956	88	5	for	for	ADP
ijtc-956	88	6	the	the	DET
ijtc-956	88	7	development	development	NOUN
ijtc-956	88	8	of	of	ADP
ijtc-956	88	9	cooperative	cooperative	ADJ
ijtc-956	88	10	compliance	compliance	NOUN
ijtc-956	88	11	programs	program	NOUN
ijtc-956	88	12	and	and	CCONJ
ijtc-956	88	13	the	the	DET
ijtc-956	88	14	decision	decision	NOUN
ijtc-956	88	15	to	to	PART
ijtc-956	88	16	participate	participate	VERB
ijtc-956	88	17	in	in	ADP
ijtc-956	88	18	them	they	PRON
ijtc-956	88	19	.	.	PUNCT
ijtc-956	89	1	9	9	NUM
ijtc-956	89	2	cooperative	cooperative	ADJ
ijtc-956	89	3	compliance	compliance	NOUN
ijtc-956	89	4	programmes	programme	NOUN
ijtc-956	89	5	:	:	PUNCT
ijtc-956	89	6	who	who	PRON
ijtc-956	89	7	participates	participate	VERB
ijtc-956	89	8	and	and	CCONJ
ijtc-956	89	9	why	why	SCONJ
ijtc-956	89	10	?	?	PUNCT
ijtc-956	90	1	(	(	PUNCT
ijtc-956	90	2	goslinga	goslinga	NOUN
ijtc-956	90	3	et	et	PROPN
ijtc-956	90	4	al	al	PROPN
ijtc-956	90	5	.	.	PROPN
ijtc-956	90	6	,	,	PUNCT
ijtc-956	90	7	2021	2021	NUM
ijtc-956	90	8	)	)	PUNCT
ijtc-956	90	9	quantitative	quantitative	NOUN
ijtc-956	91	1	we	we	PRON
ijtc-956	91	2	conclude	conclude	VERB
ijtc-956	91	3	that	that	SCONJ
ijtc-956	91	4	large	large	ADJ
ijtc-956	91	5	organisations	organisation	NOUN
ijtc-956	91	6	may	may	AUX
ijtc-956	91	7	benefit	benefit	VERB
ijtc-956	91	8	from	from	ADP
ijtc-956	91	9	ccp	ccp	PROPN
ijtc-956	91	10	participation	participation	NOUN
ijtc-956	91	11	in	in	ADP
ijtc-956	91	12	terms	term	NOUN
ijtc-956	91	13	of	of	ADP
ijtc-956	91	14	gaining	gain	VERB
ijtc-956	91	15	more	more	ADJ
ijtc-956	91	16	certainty	certainty	NOUN
ijtc-956	91	17	about	about	ADP
ijtc-956	91	18	their	their	PRON
ijtc-956	91	19	tax	tax	NOUN
ijtc-956	91	20	position	position	NOUN
ijtc-956	91	21	,	,	PUNCT
ijtc-956	91	22	whereas	whereas	SCONJ
ijtc-956	91	23	the	the	DET
ijtc-956	91	24	tax	tax	NOUN
ijtc-956	91	25	authority	authority	NOUN
ijtc-956	91	26	may	may	AUX
ijtc-956	91	27	benefit	benefit	VERB
ijtc-956	91	28	because	because	SCONJ
ijtc-956	91	29	the	the	DET
ijtc-956	91	30	organisation	organisation	NOUN
ijtc-956	91	31	displays	display	VERB
ijtc-956	91	32	greater	great	ADJ
ijtc-956	91	33	transparency	transparency	NOUN
ijtc-956	91	34	.	.	PUNCT
ijtc-956	92	1	both	both	DET
ijtc-956	92	2	parties	party	NOUN
ijtc-956	92	3	may	may	AUX
ijtc-956	92	4	benefit	benefit	VERB
ijtc-956	92	5	from	from	ADP
ijtc-956	92	6	the	the	DET
ijtc-956	92	7	development	development	NOUN
ijtc-956	92	8	of	of	ADP
ijtc-956	92	9	a	a	DET
ijtc-956	92	10	better	well	ADJ
ijtc-956	92	11	working	working	NOUN
ijtc-956	92	12	relationship	relationship	NOUN
ijtc-956	92	13	,	,	PUNCT
ijtc-956	92	14	but	but	CCONJ
ijtc-956	92	15	it	it	PRON
ijtc-956	92	16	appears	appear	VERB
ijtc-956	92	17	that	that	SCONJ
ijtc-956	92	18	both	both	DET
ijtc-956	92	19	parties	party	NOUN
ijtc-956	92	20	need	need	VERB
ijtc-956	92	21	to	to	PART
ijtc-956	92	22	continuously	continuously	ADV
ijtc-956	92	23	invest	invest	VERB
ijtc-956	92	24	time	time	NOUN
ijtc-956	92	25	and	and	CCONJ
ijtc-956	92	26	effort	effort	NOUN
ijtc-956	92	27	into	into	ADP
ijtc-956	92	28	the	the	DET
ijtc-956	92	29	programme	programme	NOUN
ijtc-956	92	30	in	in	ADP
ijtc-956	92	31	order	order	NOUN
ijtc-956	92	32	to	to	PART
ijtc-956	92	33	actively	actively	ADV
ijtc-956	92	34	maintain	maintain	VERB
ijtc-956	92	35	the	the	DET
ijtc-956	92	36	cooperative	cooperative	ADJ
ijtc-956	92	37	relationship	relationship	NOUN
ijtc-956	92	38	.	.	PUNCT
ijtc-956	93	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-956	93	2	what	what	PRON
ijtc-956	93	3	do	do	AUX
ijtc-956	93	4	we	we	PRON
ijtc-956	93	5	know	know	VERB
ijtc-956	93	6	about	about	ADP
ijtc-956	93	7	cooperative	cooperative	ADJ
ijtc-956	93	8	compliance	compliance	NOUN
ijtc-956	93	9	?	?	PUNCT
ijtc-956	94	1	insights	insight	NOUN
ijtc-956	94	2	from	from	ADP
ijtc-956	94	3	literature	literature	NOUN
ijtc-956	94	4	review	review	NOUN
ijtc-956	94	5	in	in	ADP
ijtc-956	94	6	transfer	transfer	NOUN
ijtc-956	94	7	pricing	pricing	NOUN
ijtc-956	94	8	supervision	supervision	NOUN
ijtc-956	94	9	supriyadi	supriyadi	NOUN
ijtc-956	94	10	7	7	NUM
ijtc-956	94	11	|	|	CCONJ
ijtc-956	94	12	ilomata	ilomata	PROPN
ijtc-956	94	13	international	international	ADJ
ijtc-956	94	14	journal	journal	NOUN
ijtc-956	94	15	of	of	ADP
ijtc-956	94	16	tax	tax	PROPN
ijtc-956	94	17	&	&	CCONJ
ijtc-956	94	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	94	19	10	10	NUM
ijtc-956	94	20	cooperative	cooperative	ADJ
ijtc-956	94	21	compliance	compliance	NOUN
ijtc-956	94	22	:	:	PUNCT
ijtc-956	94	23	swot	swot	VERB
ijtc-956	94	24	analysis	analysis	NOUN
ijtc-956	94	25	for	for	ADP
ijtc-956	94	26	the	the	DET
ijtc-956	94	27	brazilian	brazilian	ADJ
ijtc-956	94	28	confia	confia	PROPN
ijtc-956	94	29	program	program	PROPN
ijtc-956	94	30	(	(	PUNCT
ijtc-956	94	31	martinez	martinez	PROPN
ijtc-956	94	32	,	,	PUNCT
ijtc-956	94	33	2021	2021	NUM
ijtc-956	94	34	)	)	PUNCT
ijtc-956	94	35	quantitative	quantitative	ADJ
ijtc-956	94	36	cooperation	cooperation	NOUN
ijtc-956	94	37	between	between	ADP
ijtc-956	94	38	taxpayers	taxpayer	NOUN
ijtc-956	94	39	and	and	CCONJ
ijtc-956	94	40	tax	tax	NOUN
ijtc-956	94	41	administration	administration	NOUN
ijtc-956	94	42	should	should	AUX
ijtc-956	94	43	be	be	AUX
ijtc-956	94	44	based	base	VERB
ijtc-956	94	45	on	on	ADP
ijtc-956	94	46	the	the	DET
ijtc-956	94	47	responsibility	responsibility	NOUN
ijtc-956	94	48	of	of	ADP
ijtc-956	94	49	both	both	PRON
ijtc-956	94	50	,	,	PUNCT
ijtc-956	94	51	supported	support	VERB
ijtc-956	94	52	by	by	ADP
ijtc-956	94	53	mutual	mutual	ADJ
ijtc-956	94	54	trust	trust	NOUN
ijtc-956	94	55	,	,	PUNCT
ijtc-956	94	56	which	which	PRON
ijtc-956	94	57	does	do	AUX
ijtc-956	94	58	not	not	PART
ijtc-956	94	59	tolerate	tolerate	VERB
ijtc-956	94	60	opportunistic	opportunistic	ADJ
ijtc-956	94	61	behavior	behavior	NOUN
ijtc-956	94	62	on	on	ADP
ijtc-956	94	63	both	both	DET
ijtc-956	94	64	sides	side	NOUN
ijtc-956	94	65	of	of	ADP
ijtc-956	94	66	the	the	DET
ijtc-956	94	67	tax	tax	NOUN
ijtc-956	94	68	relationship	relationship	NOUN
ijtc-956	94	69	.	.	PUNCT
ijtc-956	95	1	11	11	NUM
ijtc-956	95	2	keterterapan	keterterapan	PROPN
ijtc-956	95	3	konsep	konsep	PROPN
ijtc-956	95	4	cooperative	cooperative	ADJ
ijtc-956	95	5	compliance	compliance	NOUN
ijtc-956	95	6	pada	pada	NOUN
ijtc-956	95	7	aktivitas	aktivitas	PROPN
ijtc-956	95	8	pengawasan	pengawasan	PROPN
ijtc-956	95	9	wajib	wajib	PROPN
ijtc-956	95	10	pajak	pajak	PROPN
ijtc-956	95	11	(	(	PUNCT
ijtc-956	95	12	maulana	maulana	PROPN
ijtc-956	95	13	&	&	CCONJ
ijtc-956	95	14	abbas	abbas	PROPN
ijtc-956	95	15	,	,	PUNCT
ijtc-956	95	16	2021	2021	NUM
ijtc-956	95	17	)	)	PUNCT
ijtc-956	95	18	kualitatif	kualitatif	PROPN
ijtc-956	95	19	hasil	hasil	PROPN
ijtc-956	95	20	penelitian	penelitian	PROPN
ijtc-956	95	21	ini	ini	PROPN
ijtc-956	95	22	menunjukkan	menunjukkan	PROPN
ijtc-956	95	23	bahwa	bahwa	PROPN
ijtc-956	95	24	pilar	pilar	PROPN
ijtc-956	95	25	cooperative	cooperative	ADJ
ijtc-956	95	26	compliance	compliance	NOUN
ijtc-956	95	27	belum	belum	PROPN
ijtc-956	95	28	terterapkan	terterapkan	PROPN
ijtc-956	95	29	sepenuhnya	sepenuhnya	PROPN
ijtc-956	95	30	karena	karena	PROPN
ijtc-956	95	31	beberapa	beberapa	PROPN
ijtc-956	95	32	hambatan	hambatan	PROPN
ijtc-956	95	33	.	.	PUNCT
ijtc-956	96	1	pengaturan	pengaturan	VERB
ijtc-956	96	2	lebih	lebih	PROPN
ijtc-956	96	3	lanjut	lanjut	PROPN
ijtc-956	96	4	mengenai	mengenai	PROPN
ijtc-956	96	5	komitmen	komitmen	PROPN
ijtc-956	96	6	,	,	PUNCT
ijtc-956	96	7	pengungkapan	pengungkapan	PROPN
ijtc-956	96	8	dan	dan	PROPN
ijtc-956	96	9	transparansi	transparansi	PROPN
ijtc-956	96	10	informasi	informasi	PROPN
ijtc-956	96	11	,	,	PUNCT
ijtc-956	96	12	mekanisme	mekanisme	ADJ
ijtc-956	96	13	pemberian	pemberian	PROPN
ijtc-956	96	14	kepastian	kepastian	PROPN
ijtc-956	96	15	,	,	PUNCT
ijtc-956	96	16	dan	dan	PROPN
ijtc-956	96	17	keterbukaan	keterbukaan	PROPN
ijtc-956	96	18	mengenai	mengenai	PROPN
ijtc-956	96	19	pendekatan	pendekatan	PROPN
ijtc-956	96	20	manajemen	manajeman	NOUN
ijtc-956	96	21	risiko	risiko	PROPN
ijtc-956	96	22	diperlukan	diperlukan	PROPN
ijtc-956	96	23	untuk	untuk	PROPN
ijtc-956	96	24	penerapan	penerapan	PROPN
ijtc-956	96	25	cooperative	cooperative	ADJ
ijtc-956	96	26	compliance	compliance	NOUN
ijtc-956	96	27	secara	secara	PROPN
ijtc-956	96	28	optimal	optimal	ADJ
ijtc-956	96	29	.	.	PUNCT
ijtc-956	97	1	12	12	NUM
ijtc-956	97	2	developing	develop	VERB
ijtc-956	97	3	a	a	DET
ijtc-956	97	4	cooperative	cooperative	ADJ
ijtc-956	97	5	compliance	compliance	NOUN
ijtc-956	97	6	model	model	NOUN
ijtc-956	97	7	for	for	ADP
ijtc-956	97	8	developing	develop	VERB
ijtc-956	97	9	economies	economy	NOUN
ijtc-956	97	10	(	(	PUNCT
ijtc-956	97	11	flanagan	flanagan	NOUN
ijtc-956	97	12	,	,	PUNCT
ijtc-956	97	13	2018	2018	NUM
ijtc-956	97	14	)	)	PUNCT
ijtc-956	97	15	qualitative	qualitative	VERB
ijtc-956	97	16	the	the	DET
ijtc-956	97	17	implementation	implementation	NOUN
ijtc-956	97	18	of	of	ADP
ijtc-956	97	19	cooperative	cooperative	ADJ
ijtc-956	97	20	compliance	compliance	NOUN
ijtc-956	97	21	is	be	AUX
ijtc-956	97	22	still	still	ADV
ijtc-956	97	23	evolving	evolve	VERB
ijtc-956	97	24	and	and	CCONJ
ijtc-956	97	25	will	will	AUX
ijtc-956	97	26	need	need	VERB
ijtc-956	97	27	to	to	PART
ijtc-956	97	28	adapt	adapt	VERB
ijtc-956	97	29	to	to	ADP
ijtc-956	97	30	the	the	DET
ijtc-956	97	31	changing	change	VERB
ijtc-956	97	32	landscape	landscape	NOUN
ijtc-956	97	33	of	of	ADP
ijtc-956	97	34	taxation	taxation	NOUN
ijtc-956	97	35	and	and	CCONJ
ijtc-956	97	36	business	business	NOUN
ijtc-956	97	37	.	.	PUNCT
ijtc-956	98	1	thus	thus	ADV
ijtc-956	98	2	,	,	PUNCT
ijtc-956	98	3	to	to	PART
ijtc-956	98	4	sustain	sustain	VERB
ijtc-956	98	5	it	it	PRON
ijtc-956	98	6	in	in	ADP
ijtc-956	98	7	the	the	DET
ijtc-956	98	8	long	long	ADJ
ijtc-956	98	9	run	run	NOUN
ijtc-956	98	10	,	,	PUNCT
ijtc-956	98	11	tax	tax	NOUN
ijtc-956	98	12	authorities	authority	NOUN
ijtc-956	98	13	must	must	AUX
ijtc-956	98	14	preserve	preserve	VERB
ijtc-956	98	15	the	the	DET
ijtc-956	98	16	essence	essence	NOUN
ijtc-956	98	17	of	of	ADP
ijtc-956	98	18	cooperative	cooperative	ADJ
ijtc-956	98	19	compliance	compliance	NOUN
ijtc-956	98	20	through	through	ADP
ijtc-956	98	21	continuous	continuous	ADJ
ijtc-956	98	22	adaptations	adaptation	NOUN
ijtc-956	98	23	and	and	CCONJ
ijtc-956	98	24	prioritize	prioritize	VERB
ijtc-956	98	25	trust	trust	NOUN
ijtc-956	98	26	as	as	ADP
ijtc-956	98	27	the	the	DET
ijtc-956	98	28	basis	basis	NOUN
ijtc-956	98	29	for	for	ADP
ijtc-956	98	30	exchanging	exchange	VERB
ijtc-956	98	31	transparency	transparency	NOUN
ijtc-956	98	32	with	with	ADP
ijtc-956	98	33	certainty	certainty	NOUN
ijtc-956	98	34	to	to	ADP
ijtc-956	98	35	taxpayers	taxpayer	NOUN
ijtc-956	98	36	.	.	PUNCT
ijtc-956	99	1	13	13	NUM
ijtc-956	99	2	pelaksanaan	pelaksanaan	PROPN
ijtc-956	99	3	konsep	konsep	PROPN
ijtc-956	99	4	cooperative	cooperative	ADJ
ijtc-956	99	5	compliance	compliance	NOUN
ijtc-956	99	6	di	di	PROPN
ijtc-956	99	7	beberapa	beberapa	PROPN
ijtc-956	99	8	negara	negara	PROPN
ijtc-956	99	9	oecd	oecd	PROPN
ijtc-956	99	10	:	:	PUNCT
ijtc-956	99	11	australia	australia	PROPN
ijtc-956	99	12	,	,	PUNCT
ijtc-956	99	13	italia	italia	PROPN
ijtc-956	99	14	,	,	PUNCT
ijtc-956	99	15	belanda	belanda	PROPN
ijtc-956	99	16	dan	dan	PROPN
ijtc-956	99	17	amerika	amerika	PROPN
ijtc-956	99	18	serikat	serikat	PROPN
ijtc-956	99	19	.	.	PUNCT
ijtc-956	100	1	bagaimana	bagaimana	PROPN
ijtc-956	100	2	di	di	PROPN
ijtc-956	100	3	indonesia	indonesia	PROPN
ijtc-956	100	4	?	?	PUNCT
ijtc-956	101	1	(	(	PUNCT
ijtc-956	101	2	m.	m.	NOUN
ijtc-956	101	3	tambunan	tambunan	PROPN
ijtc-956	101	4	,	,	PUNCT
ijtc-956	101	5	n.d	n.d	PROPN
ijtc-956	101	6	.	.	PROPN
ijtc-956	101	7	)	)	PUNCT
ijtc-956	102	1	kualitatif	kualitatif	PROPN
ijtc-956	102	2	cooperative	cooperative	ADJ
ijtc-956	102	3	compliance	compliance	NOUN
ijtc-956	102	4	adalah	adalah	PROPN
ijtc-956	102	5	mendorong	mendorong	PROPN
ijtc-956	102	6	adanya	adanya	PROPN
ijtc-956	102	7	kepatuhan	kepatuhan	PROPN
ijtc-956	102	8	yang	yang	PROPN
ijtc-956	102	9	berkualitas	berkualitas	PROPN
ijtc-956	102	10	;	;	PUNCT
ijtc-956	103	1	ditandai	ditandai	PROPN
ijtc-956	103	2	dengan	dengan	PROPN
ijtc-956	103	3	pembayaran	pembayaran	PROPN
ijtc-956	103	4	utang	utang	PROPN
ijtc-956	103	5	pajak	pajak	PROPN
ijtc-956	103	6	dan	dan	PROPN
ijtc-956	103	7	penyampaian	penyampaian	PROPN
ijtc-956	103	8	segala	segala	PROPN
ijtc-956	103	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	103	10	what	what	PRON
ijtc-956	103	11	do	do	AUX
ijtc-956	103	12	we	we	PRON
ijtc-956	103	13	know	know	VERB
ijtc-956	103	14	about	about	ADP
ijtc-956	103	15	cooperative	cooperative	ADJ
ijtc-956	103	16	compliance	compliance	NOUN
ijtc-956	103	17	?	?	PUNCT
ijtc-956	104	1	insights	insight	NOUN
ijtc-956	104	2	from	from	ADP
ijtc-956	104	3	literature	literature	NOUN
ijtc-956	104	4	review	review	NOUN
ijtc-956	104	5	in	in	ADP
ijtc-956	104	6	transfer	transfer	NOUN
ijtc-956	104	7	pricing	pricing	NOUN
ijtc-956	104	8	supervision	supervision	NOUN
ijtc-956	104	9	supriyadi	supriyadi	NOUN
ijtc-956	104	10	8	8	NUM
ijtc-956	104	11	|	|	ADV
ijtc-956	104	12	ilomata	ilomata	PROPN
ijtc-956	104	13	international	international	ADJ
ijtc-956	104	14	journal	journal	NOUN
ijtc-956	104	15	of	of	ADP
ijtc-956	104	16	tax	tax	PROPN
ijtc-956	104	17	&	&	CCONJ
ijtc-956	104	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	104	19	jenis	jenis	PROPN
ijtc-956	104	20	dokumen	dokumen	PROPN
ijtc-956	104	21	dengan	dengan	PROPN
ijtc-956	104	22	cara	cara	PROPN
ijtc-956	104	23	yang	yang	PROPN
ijtc-956	104	24	efektif	efektif	PROPN
ijtc-956	104	25	dan	dan	PROPN
ijtc-956	104	26	efisien	efisien	PROPN
ijtc-956	104	27	14	14	NUM
ijtc-956	104	28	nudges	nudge	NOUN
ijtc-956	104	29	,	,	PUNCT
ijtc-956	104	30	boosts	boost	NOUN
ijtc-956	104	31	,	,	PUNCT
ijtc-956	104	32	and	and	CCONJ
ijtc-956	104	33	sludge	sludge	NOUN
ijtc-956	104	34	:	:	PUNCT
ijtc-956	104	35	using	use	VERB
ijtc-956	104	36	new	new	ADJ
ijtc-956	104	37	behavioral	behavioral	ADJ
ijtc-956	104	38	approaches	approach	NOUN
ijtc-956	104	39	to	to	PART
ijtc-956	104	40	improve	improve	VERB
ijtc-956	104	41	tax	tax	NOUN
ijtc-956	104	42	compliance	compliance	NOUN
ijtc-956	104	43	(	(	PUNCT
ijtc-956	104	44	james	james	PROPN
ijtc-956	104	45	alm	alm	PROPN
ijtc-956	104	46	,	,	PUNCT
ijtc-956	104	47	lilith	lilith	PROPN
ijtc-956	104	48	burgstaller	burgstaller	NOUN
ijtc-956	104	49	,	,	PUNCT
ijtc-956	104	50	arrita	arrita	PROPN
ijtc-956	104	51	domi	domi	PROPN
ijtc-956	104	52	,	,	PUNCT
ijtc-956	104	53	amanda	amanda	PROPN
ijtc-956	104	54	märz	märz	PROPN
ijtc-956	104	55	and	and	CCONJ
ijtc-956	104	56	matthias	matthias	PROPN
ijtc-956	104	57	kasper	kasper	NOUN
ijtc-956	104	58	,	,	PUNCT
ijtc-956	104	59	2023	2023	NUM
ijtc-956	104	60	)	)	PUNCT
ijtc-956	104	61	qualitataive	qualitataive	ADJ
ijtc-956	104	62	closer	close	ADJ
ijtc-956	104	63	cooperation	cooperation	NOUN
ijtc-956	104	64	between	between	ADP
ijtc-956	104	65	administrators	administrator	NOUN
ijtc-956	104	66	and	and	CCONJ
ijtc-956	104	67	academics	academic	NOUN
ijtc-956	104	68	should	should	AUX
ijtc-956	104	69	thus	thus	ADV
ijtc-956	104	70	be	be	AUX
ijtc-956	104	71	facilitated	facilitate	VERB
ijtc-956	104	72	and	and	CCONJ
ijtc-956	104	73	encouraged	encourage	VERB
ijtc-956	104	74	.	.	PUNCT
ijtc-956	105	1	15	15	NUM
ijtc-956	105	2	cooperative	cooperative	ADJ
ijtc-956	105	3	versus	versus	ADP
ijtc-956	105	4	adversarial	adversarial	ADJ
ijtc-956	105	5	tax	tax	NOUN
ijtc-956	105	6	audits	audits	NOUN
ijtc-956	105	7	:	:	PUNCT
ijtc-956	105	8	implications	implication	NOUN
ijtc-956	105	9	of	of	ADP
ijtc-956	105	10	transparency	transparency	NOUN
ijtc-956	105	11	for	for	ADP
ijtc-956	105	12	tax	tax	NOUN
ijtc-956	105	13	compliance	compliance	NOUN
ijtc-956	105	14	and	and	CCONJ
ijtc-956	105	15	financial	financial	ADJ
ijtc-956	105	16	reporting	reporting	NOUN
ijtc-956	105	17	quality	quality	NOUN
ijtc-956	105	18	(	(	PUNCT
ijtc-956	105	19	adams	adams	PROPN
ijtc-956	105	20	&	&	CCONJ
ijtc-956	105	21	bauer	bauer	PROPN
ijtc-956	105	22	,	,	PUNCT
ijtc-956	105	23	2023	2023	NUM
ijtc-956	105	24	)	)	PUNCT
ijtc-956	105	25	quantitative	quantitative	NOUN
ijtc-956	105	26	we	we	PRON
ijtc-956	105	27	also	also	ADV
ijtc-956	105	28	compare	compare	VERB
ijtc-956	105	29	the	the	DET
ijtc-956	105	30	potential	potential	NOUN
ijtc-956	105	31	for	for	ADP
ijtc-956	105	32	an	an	DET
ijtc-956	105	33	externality	externality	NOUN
ijtc-956	105	34	of	of	ADP
ijtc-956	105	35	higher	high	ADJ
ijtc-956	105	36	financial	financial	ADJ
ijtc-956	105	37	reporting	reporting	NOUN
ijtc-956	105	38	quality	quality	NOUN
ijtc-956	105	39	.	.	PUNCT
ijtc-956	106	1	our	our	PRON
ijtc-956	106	2	findings	finding	NOUN
ijtc-956	106	3	support	support	NOUN
ijtc-956	106	4	cooperation	cooperation	NOUN
ijtc-956	106	5	:	:	PUNCT
ijtc-956	106	6	firms	firm	NOUN
ijtc-956	106	7	under	under	ADP
ijtc-956	106	8	cooperative	cooperative	ADJ
ijtc-956	106	9	audits	audits	NOUN
ijtc-956	106	10	i	i	PRON
ijtc-956	106	11	)	)	PUNCT
ijtc-956	106	12	have	have	VERB
ijtc-956	106	13	lower	low	ADJ
ijtc-956	106	14	differences	difference	NOUN
ijtc-956	106	15	between	between	ADP
ijtc-956	106	16	their	their	PRON
ijtc-956	106	17	effective	effective	ADJ
ijtc-956	106	18	tax	tax	NOUN
ijtc-956	106	19	rate	rate	NOUN
ijtc-956	106	20	and	and	CCONJ
ijtc-956	106	21	their	their	PRON
ijtc-956	106	22	size	size	NOUN
ijtc-956	106	23	-	-	PUNCT
ijtc-956	106	24	industry	industry	NOUN
ijtc-956	106	25	peers	peer	NOUN
ijtc-956	106	26	and	and	CCONJ
ijtc-956	106	27	ii	ii	NOUN
ijtc-956	106	28	)	)	PUNCT
ijtc-956	106	29	display	display	VERB
ijtc-956	106	30	a	a	DET
ijtc-956	106	31	modest	modest	ADJ
ijtc-956	106	32	spillover	spillover	NOUN
ijtc-956	106	33	benefit	benefit	NOUN
ijtc-956	106	34	in	in	ADP
ijtc-956	106	35	terms	term	NOUN
ijtc-956	106	36	of	of	ADP
ijtc-956	106	37	a	a	DET
ijtc-956	106	38	lower	low	ADJ
ijtc-956	106	39	risk	risk	NOUN
ijtc-956	106	40	of	of	ADP
ijtc-956	106	41	subsequent	subsequent	ADJ
ijtc-956	106	42	financial	financial	NOUN
ijtc-956	106	43	.	.	PUNCT
ijtc-956	107	1	we	we	PRON
ijtc-956	107	2	design	design	VERB
ijtc-956	107	3	our	our	PRON
ijtc-956	107	4	study	study	NOUN
ijtc-956	107	5	with	with	ADP
ijtc-956	107	6	this	this	DET
ijtc-956	107	7	specific	specific	ADJ
ijtc-956	107	8	comparison	comparison	NOUN
ijtc-956	107	9	in	in	ADP
ijtc-956	107	10	mind	mind	NOUN
ijtc-956	107	11	to	to	PART
ijtc-956	107	12	better	well	ADV
ijtc-956	107	13	understand	understand	VERB
ijtc-956	107	14	which	which	PRON
ijtc-956	107	15	of	of	ADP
ijtc-956	107	16	cooperative	cooperative	ADJ
ijtc-956	107	17	and	and	CCONJ
ijtc-956	107	18	adversarial	adversarial	ADJ
ijtc-956	107	19	audits	audits	NOUN
ijtc-956	107	20	have	have	VERB
ijtc-956	107	21	better	well	ADJ
ijtc-956	107	22	outcomes	outcome	NOUN
ijtc-956	107	23	.	.	PUNCT
ijtc-956	108	1	in	in	ADP
ijtc-956	108	2	that	that	DET
ijtc-956	108	3	sense	sense	NOUN
ijtc-956	108	4	,	,	PUNCT
ijtc-956	108	5	we	we	PRON
ijtc-956	108	6	have	have	VERB
ijtc-956	108	7	a	a	DET
ijtc-956	108	8	strong	strong	ADJ
ijtc-956	108	9	test	test	NOUN
ijtc-956	108	10	of	of	ADP
ijtc-956	108	11	these	these	DET
ijtc-956	108	12	audit	audit	NOUN
ijtc-956	108	13	options	option	NOUN
ijtc-956	108	14	,	,	PUNCT
ijtc-956	108	15	bolstered	bolster	VERB
ijtc-956	108	16	by	by	ADP
ijtc-956	108	17	our	our	PRON
ijtc-956	108	18	consideration	consideration	NOUN
ijtc-956	108	19	of	of	ADP
ijtc-956	108	20	endogenous	endogenous	ADJ
ijtc-956	108	21	treatment	treatment	NOUN
ijtc-956	108	22	.	.	PUNCT
ijtc-956	109	1	overall	overall	ADV
ijtc-956	109	2	,	,	PUNCT
ijtc-956	109	3	our	our	PRON
ijtc-956	109	4	study	study	NOUN
ijtc-956	109	5	generates	generate	VERB
ijtc-956	109	6	important	important	ADJ
ijtc-956	109	7	insights	insight	NOUN
ijtc-956	109	8	on	on	ADP
ijtc-956	109	9	the	the	DET
ijtc-956	109	10	benefits	benefit	NOUN
ijtc-956	109	11	of	of	ADP
ijtc-956	109	12	cooperative	cooperative	ADJ
ijtc-956	109	13	audits	audits	NOUN
ijtc-956	109	14	for	for	ADP
ijtc-956	109	15	corporate	corporate	ADJ
ijtc-956	109	16	tax	tax	NOUN
ijtc-956	109	17	compliance	compliance	NOUN
ijtc-956	109	18	and	and	CCONJ
ijtc-956	109	19	the	the	DET
ijtc-956	109	20	potential	potential	NOUN
ijtc-956	109	21	,	,	PUNCT
ijtc-956	109	22	albeit	albeit	SCONJ
ijtc-956	109	23	modest	modest	ADJ
ijtc-956	109	24	,	,	PUNCT
ijtc-956	109	25	spillover	spillover	VERB
ijtc-956	109	26	to	to	ADP
ijtc-956	109	27	nontax	nontax	NOUN
ijtc-956	109	28	objectives	objective	NOUN
ijtc-956	109	29	.	.	PUNCT
ijtc-956	110	1	source	source	NOUN
ijtc-956	110	2	:	:	PUNCT
ijtc-956	110	3	previous	previous	ADJ
ijtc-956	110	4	research	research	NOUN
ijtc-956	110	5	this	this	DET
ijtc-956	110	6	study	study	NOUN
ijtc-956	110	7	explores	explore	VERB
ijtc-956	110	8	slippery	slippery	ADJ
ijtc-956	110	9	-	-	PUNCT
ijtc-956	110	10	slope	slope	NOUN
ijtc-956	110	11	tax	tax	NOUN
ijtc-956	110	12	compliance	compliance	NOUN
ijtc-956	110	13	(	(	PUNCT
ijtc-956	110	14	kirchler	kirchler	NOUN
ijtc-956	110	15	et	et	PROPN
ijtc-956	110	16	al	al	PROPN
ijtc-956	110	17	.	.	PROPN
ijtc-956	110	18	,	,	PUNCT
ijtc-956	110	19	2008	2008	NUM
ijtc-956	110	20	)	)	PUNCT
ijtc-956	110	21	,	,	PUNCT
ijtc-956	110	22	a	a	DET
ijtc-956	110	23	complex	complex	ADJ
ijtc-956	110	24	process	process	NOUN
ijtc-956	110	25	involving	involve	VERB
ijtc-956	110	26	economic	economic	ADJ
ijtc-956	110	27	and	and	CCONJ
ijtc-956	110	28	psychological	psychological	ADJ
ijtc-956	110	29	factors	factor	NOUN
ijtc-956	110	30	.	.	PUNCT
ijtc-956	111	1	it	it	PRON
ijtc-956	111	2	reveals	reveal	VERB
ijtc-956	111	3	that	that	SCONJ
ijtc-956	111	4	trust	trust	NOUN
ijtc-956	111	5	is	be	AUX
ijtc-956	111	6	a	a	DET
ijtc-956	111	7	more	more	ADV
ijtc-956	111	8	influential	influential	ADJ
ijtc-956	111	9	factor	factor	NOUN
ijtc-956	111	10	than	than	ADP
ijtc-956	111	11	power	power	NOUN
ijtc-956	111	12	in	in	ADP
ijtc-956	111	13	determining	determine	VERB
ijtc-956	111	14	tax	tax	NOUN
ijtc-956	111	15	compliance	compliance	NOUN
ijtc-956	111	16	.	.	PUNCT
ijtc-956	112	1	the	the	DET
ijtc-956	112	2	need	need	NOUN
ijtc-956	112	3	for	for	ADP
ijtc-956	112	4	certainty	certainty	NOUN
ijtc-956	112	5	and	and	CCONJ
ijtc-956	112	6	the	the	DET
ijtc-956	112	7	importance	importance	NOUN
ijtc-956	112	8	of	of	ADP
ijtc-956	112	9	tax	tax	NOUN
ijtc-956	112	10	compliance	compliance	NOUN
ijtc-956	112	11	positively	positively	ADV
ijtc-956	112	12	affect	affect	VERB
ijtc-956	112	13	the	the	DET
ijtc-956	112	14	quality	quality	NOUN
ijtc-956	112	15	of	of	ADP
ijtc-956	112	16	an	an	DET
ijtc-956	112	17	internal	internal	ADJ
ijtc-956	112	18	tax	tax	NOUN
ijtc-956	112	19	control	control	NOUN
ijtc-956	112	20	framework	framework	NOUN
ijtc-956	112	21	.	.	PUNCT
ijtc-956	113	1	the	the	DET
ijtc-956	113	2	study	study	NOUN
ijtc-956	113	3	also	also	ADV
ijtc-956	113	4	highlights	highlight	VERB
ijtc-956	113	5	the	the	DET
ijtc-956	113	6	importance	importance	NOUN
ijtc-956	113	7	of	of	ADP
ijtc-956	113	8	cooperative	cooperative	ADJ
ijtc-956	113	9	compliance	compliance	NOUN
ijtc-956	113	10	measures	measure	NOUN
ijtc-956	113	11	,	,	PUNCT
ijtc-956	113	12	which	which	PRON
ijtc-956	113	13	aim	aim	VERB
ijtc-956	113	14	to	to	PART
ijtc-956	113	15	increase	increase	VERB
ijtc-956	113	16	efficiency	efficiency	NOUN
ijtc-956	113	17	and	and	CCONJ
ijtc-956	113	18	effective	effective	ADJ
ijtc-956	113	19	use	use	NOUN
ijtc-956	113	20	of	of	ADP
ijtc-956	113	21	resources	resource	NOUN
ijtc-956	113	22	for	for	ADP
ijtc-956	113	23	tax	tax	NOUN
ijtc-956	113	24	administration	administration	NOUN
ijtc-956	113	25	.	.	PUNCT
ijtc-956	114	1	horizontal	horizontal	ADJ
ijtc-956	114	2	monitoring	monitoring	NOUN
ijtc-956	114	3	firms	firm	NOUN
ijtc-956	114	4	perceive	perceive	VERB
ijtc-956	114	5	a	a	DET
ijtc-956	114	6	higher	high	ADJ
ijtc-956	114	7	increase	increase	NOUN
ijtc-956	114	8	in	in	ADP
ijtc-956	114	9	tax	tax	NOUN
ijtc-956	114	10	certainty	certainty	NOUN
ijtc-956	114	11	,	,	PUNCT
ijtc-956	114	12	which	which	PRON
ijtc-956	114	13	is	be	AUX
ijtc-956	114	14	associated	associate	VERB
ijtc-956	114	15	with	with	ADP
ijtc-956	114	16	significant	significant	ADJ
ijtc-956	114	17	decreases	decrease	NOUN
ijtc-956	114	18	in	in	ADP
ijtc-956	114	19	tax	tax	NOUN
ijtc-956	114	20	risk	risk	NOUN
ijtc-956	114	21	and	and	CCONJ
ijtc-956	114	22	compliance	compliance	NOUN
ijtc-956	114	23	costs	cost	NOUN
ijtc-956	114	24	.	.	PUNCT
ijtc-956	115	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-956	115	2	what	what	PRON
ijtc-956	115	3	do	do	AUX
ijtc-956	115	4	we	we	PRON
ijtc-956	115	5	know	know	VERB
ijtc-956	115	6	about	about	ADP
ijtc-956	115	7	cooperative	cooperative	ADJ
ijtc-956	115	8	compliance	compliance	NOUN
ijtc-956	115	9	?	?	PUNCT
ijtc-956	116	1	insights	insight	NOUN
ijtc-956	116	2	from	from	ADP
ijtc-956	116	3	literature	literature	NOUN
ijtc-956	116	4	review	review	NOUN
ijtc-956	116	5	in	in	ADP
ijtc-956	116	6	transfer	transfer	NOUN
ijtc-956	116	7	pricing	pricing	NOUN
ijtc-956	116	8	supervision	supervision	NOUN
ijtc-956	116	9	supriyadi	supriyadi	NOUN
ijtc-956	116	10	9	9	NUM
ijtc-956	116	11	|	|	CCONJ
ijtc-956	116	12	ilomata	ilomata	PROPN
ijtc-956	116	13	international	international	ADJ
ijtc-956	116	14	journal	journal	NOUN
ijtc-956	116	15	of	of	ADP
ijtc-956	116	16	tax	tax	PROPN
ijtc-956	116	17	&	&	CCONJ
ijtc-956	116	18	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	116	19	however	however	ADV
ijtc-956	116	20	,	,	PUNCT
ijtc-956	116	21	they	they	PRON
ijtc-956	116	22	do	do	AUX
ijtc-956	116	23	not	not	PART
ijtc-956	116	24	report	report	VERB
ijtc-956	116	25	greater	great	ADJ
ijtc-956	116	26	improvement	improvement	NOUN
ijtc-956	116	27	in	in	ADP
ijtc-956	116	28	tax	tax	NOUN
ijtc-956	116	29	risk	risk	NOUN
ijtc-956	116	30	management	management	NOUN
ijtc-956	116	31	compared	compare	VERB
ijtc-956	116	32	to	to	ADP
ijtc-956	116	33	the	the	DET
ijtc-956	116	34	control	control	NOUN
ijtc-956	116	35	group	group	NOUN
ijtc-956	116	36	.	.	PUNCT
ijtc-956	117	1	the	the	DET
ijtc-956	117	2	study	study	NOUN
ijtc-956	117	3	concludes	conclude	VERB
ijtc-956	117	4	that	that	SCONJ
ijtc-956	117	5	large	large	ADJ
ijtc-956	117	6	organizations	organization	NOUN
ijtc-956	117	7	may	may	AUX
ijtc-956	117	8	benefit	benefit	VERB
ijtc-956	117	9	from	from	ADP
ijtc-956	117	10	cooperative	cooperative	ADJ
ijtc-956	117	11	compliance	compliance	NOUN
ijtc-956	117	12	participation	participation	NOUN
ijtc-956	117	13	in	in	ADP
ijtc-956	117	14	terms	term	NOUN
ijtc-956	117	15	of	of	ADP
ijtc-956	117	16	gaining	gain	VERB
ijtc-956	117	17	more	more	ADJ
ijtc-956	117	18	certainty	certainty	NOUN
ijtc-956	117	19	about	about	ADP
ijtc-956	117	20	their	their	PRON
ijtc-956	117	21	tax	tax	NOUN
ijtc-956	117	22	position	position	NOUN
ijtc-956	117	23	,	,	PUNCT
ijtc-956	117	24	while	while	SCONJ
ijtc-956	117	25	tax	tax	NOUN
ijtc-956	117	26	authorities	authority	NOUN
ijtc-956	117	27	may	may	AUX
ijtc-956	117	28	benefit	benefit	VERB
ijtc-956	117	29	from	from	ADP
ijtc-956	117	30	greater	great	ADJ
ijtc-956	117	31	transparency	transparency	NOUN
ijtc-956	117	32	.	.	PUNCT
ijtc-956	118	1	both	both	DET
ijtc-956	118	2	parties	party	NOUN
ijtc-956	118	3	need	need	VERB
ijtc-956	118	4	to	to	PART
ijtc-956	118	5	continuously	continuously	ADV
ijtc-956	118	6	invest	invest	VERB
ijtc-956	118	7	time	time	NOUN
ijtc-956	118	8	and	and	CCONJ
ijtc-956	118	9	effort	effort	NOUN
ijtc-956	118	10	into	into	ADP
ijtc-956	118	11	the	the	DET
ijtc-956	118	12	program	program	NOUN
ijtc-956	118	13	to	to	PART
ijtc-956	118	14	actively	actively	ADV
ijtc-956	118	15	maintain	maintain	VERB
ijtc-956	118	16	the	the	DET
ijtc-956	118	17	cooperative	cooperative	ADJ
ijtc-956	118	18	relationship	relationship	NOUN
ijtc-956	118	19	.	.	PUNCT
ijtc-956	119	1	the	the	DET
ijtc-956	119	2	study	study	NOUN
ijtc-956	119	3	also	also	ADV
ijtc-956	119	4	highlights	highlight	VERB
ijtc-956	119	5	the	the	DET
ijtc-956	119	6	potential	potential	NOUN
ijtc-956	119	7	for	for	ADP
ijtc-956	119	8	higher	high	ADJ
ijtc-956	119	9	financial	financial	ADJ
ijtc-956	119	10	reporting	reporting	NOUN
ijtc-956	119	11	quality	quality	NOUN
ijtc-956	119	12	through	through	ADP
ijtc-956	119	13	cooperative	cooperative	ADJ
ijtc-956	119	14	audits	audits	NOUN
ijtc-956	119	15	.	.	PUNCT
ijtc-956	120	1	results	result	NOUN
ijtc-956	120	2	and	and	CCONJ
ijtc-956	120	3	discussions	discussion	NOUN
ijtc-956	120	4	there	there	PRON
ijtc-956	120	5	are	be	VERB
ijtc-956	120	6	four	four	NUM
ijtc-956	120	7	pillars	pillar	NOUN
ijtc-956	120	8	that	that	SCONJ
ijtc-956	120	9	taxpayers	taxpayer	NOUN
ijtc-956	120	10	must	must	AUX
ijtc-956	120	11	follow	follow	VERB
ijtc-956	120	12	in	in	ADP
ijtc-956	120	13	order	order	NOUN
ijtc-956	120	14	to	to	PART
ijtc-956	120	15	increase	increase	VERB
ijtc-956	120	16	tax	tax	NOUN
ijtc-956	120	17	compliance	compliance	NOUN
ijtc-956	120	18	:	:	PUNCT
ijtc-956	120	19	registration	registration	NOUN
ijtc-956	120	20	,	,	PUNCT
ijtc-956	120	21	filing	filing	NOUN
ijtc-956	120	22	,	,	PUNCT
ijtc-956	120	23	reporting	reporting	NOUN
ijtc-956	120	24	and	and	CCONJ
ijtc-956	120	25	payment	payment	NOUN
ijtc-956	120	26	(	(	PUNCT
ijtc-956	120	27	sub	sub	NOUN
ijtc-956	120	28	-	-	NOUN
ijtc-956	120	29	group	group	NOUN
ijtc-956	120	30	,	,	PUNCT
ijtc-956	120	31	2004	2004	NUM
ijtc-956	120	32	)	)	PUNCT
ijtc-956	120	33	.	.	PUNCT
ijtc-956	121	1	cooperative	cooperative	ADJ
ijtc-956	121	2	compliance	compliance	NOUN
ijtc-956	121	3	can	can	AUX
ijtc-956	121	4	be	be	AUX
ijtc-956	121	5	implemented	implement	VERB
ijtc-956	121	6	before	before	ADP
ijtc-956	121	7	an	an	DET
ijtc-956	121	8	inspection	inspection	NOUN
ijtc-956	121	9	through	through	ADP
ijtc-956	121	10	transfer	transfer	NOUN
ijtc-956	121	11	pricing	pricing	NOUN
ijtc-956	121	12	risk	risk	NOUN
ijtc-956	121	13	analysis	analysis	NOUN
ijtc-956	121	14	is	be	AUX
ijtc-956	121	15	conducted	conduct	VERB
ijtc-956	121	16	,	,	PUNCT
ijtc-956	121	17	that	that	ADV
ijtc-956	121	18	is	is	ADV
ijtc-956	121	19	,	,	PUNCT
ijtc-956	121	20	during	during	ADP
ijtc-956	121	21	transfer	transfer	NOUN
ijtc-956	121	22	pricing	pricing	NOUN
ijtc-956	121	23	monitoring	monitoring	NOUN
ijtc-956	121	24	(	(	PUNCT
ijtc-956	121	25	rossing	rosse	VERB
ijtc-956	121	26	,	,	PUNCT
ijtc-956	121	27	2013	2013	NUM
ijtc-956	121	28	)	)	PUNCT
ijtc-956	121	29	.	.	PUNCT
ijtc-956	122	1	a	a	DET
ijtc-956	122	2	letter	letter	NOUN
ijtc-956	122	3	asking	ask	VERB
ijtc-956	122	4	for	for	ADP
ijtc-956	122	5	an	an	DET
ijtc-956	122	6	explanation	explanation	NOUN
ijtc-956	122	7	of	of	ADP
ijtc-956	122	8	data	datum	NOUN
ijtc-956	122	9	and	and	CCONJ
ijtc-956	122	10	information	information	NOUN
ijtc-956	122	11	about	about	ADP
ijtc-956	122	12	risks	risk	NOUN
ijtc-956	122	13	and	and	CCONJ
ijtc-956	122	14	non	non	ADJ
ijtc-956	122	15	-	-	NOUN
ijtc-956	122	16	compliance	compliance	NOUN
ijtc-956	122	17	with	with	ADP
ijtc-956	122	18	transfer	transfer	NOUN
ijtc-956	122	19	pricing	pricing	NOUN
ijtc-956	122	20	policies	policy	NOUN
ijtc-956	122	21	may	may	AUX
ijtc-956	122	22	be	be	AUX
ijtc-956	122	23	given	give	VERB
ijtc-956	122	24	to	to	ADP
ijtc-956	122	25	taxpayers	taxpayer	NOUN
ijtc-956	122	26	who	who	PRON
ijtc-956	122	27	face	face	VERB
ijtc-956	122	28	transfer	transfer	NOUN
ijtc-956	122	29	pricing	pricing	NOUN
ijtc-956	122	30	risks	risk	NOUN
ijtc-956	122	31	.	.	PUNCT
ijtc-956	123	1	the	the	DET
ijtc-956	123	2	findings	finding	NOUN
ijtc-956	123	3	of	of	ADP
ijtc-956	123	4	this	this	DET
ijtc-956	123	5	study	study	NOUN
ijtc-956	123	6	suggest	suggest	VERB
ijtc-956	123	7	that	that	SCONJ
ijtc-956	123	8	the	the	DET
ijtc-956	123	9	implementation	implementation	NOUN
ijtc-956	123	10	of	of	ADP
ijtc-956	123	11	cooperative	cooperative	ADJ
ijtc-956	123	12	compliance	compliance	NOUN
ijtc-956	123	13	is	be	AUX
ijtc-956	123	14	not	not	PART
ijtc-956	123	15	yet	yet	ADV
ijtc-956	123	16	fully	fully	ADV
ijtc-956	123	17	realised	realise	VERB
ijtc-956	123	18	in	in	ADP
ijtc-956	123	19	various	various	ADJ
ijtc-956	123	20	aspects	aspect	NOUN
ijtc-956	123	21	,	,	PUNCT
ijtc-956	123	22	including	include	VERB
ijtc-956	123	23	business	business	NOUN
ijtc-956	123	24	awareness	awareness	NOUN
ijtc-956	123	25	,	,	PUNCT
ijtc-956	123	26	openness	openness	NOUN
ijtc-956	123	27	through	through	ADP
ijtc-956	123	28	disclosure	disclosure	NOUN
ijtc-956	123	29	and	and	CCONJ
ijtc-956	123	30	transparency	transparency	NOUN
ijtc-956	123	31	,	,	PUNCT
ijtc-956	123	32	responsiveness	responsiveness	NOUN
ijtc-956	123	33	,	,	PUNCT
ijtc-956	123	34	and	and	CCONJ
ijtc-956	123	35	disclosure	disclosure	NOUN
ijtc-956	123	36	and	and	CCONJ
ijtc-956	123	37	transparency	transparency	NOUN
ijtc-956	123	38	by	by	ADP
ijtc-956	123	39	taxpayers	taxpayer	NOUN
ijtc-956	123	40	(	(	PUNCT
ijtc-956	123	41	maulana	maulana	PROPN
ijtc-956	123	42	&	&	CCONJ
ijtc-956	123	43	abbas	abbas	PROPN
ijtc-956	123	44	,	,	PUNCT
ijtc-956	123	45	2021	2021	NUM
ijtc-956	123	46	)	)	PUNCT
ijtc-956	123	47	.	.	PUNCT
ijtc-956	124	1	finding	find	VERB
ijtc-956	124	2	the	the	DET
ijtc-956	124	3	ideal	ideal	ADJ
ijtc-956	124	4	mix	mix	NOUN
ijtc-956	124	5	of	of	ADP
ijtc-956	124	6	these	these	DET
ijtc-956	124	7	three	three	NUM
ijtc-956	124	8	strategies	strategy	NOUN
ijtc-956	124	9	—	—	PUNCT
ijtc-956	124	10	enforcement	enforcement	NOUN
ijtc-956	124	11	,	,	PUNCT
ijtc-956	124	12	facilitation	facilitation	NOUN
ijtc-956	124	13	,	,	PUNCT
ijtc-956	124	14	and	and	CCONJ
ijtc-956	124	15	trust	trust	NOUN
ijtc-956	124	16	—	—	PUNCT
ijtc-956	124	17	to	to	PART
ijtc-956	124	18	generate	generate	VERB
ijtc-956	124	19	income	income	NOUN
ijtc-956	124	20	and	and	CCONJ
ijtc-956	124	21	advance	advance	VERB
ijtc-956	124	22	more	more	ADJ
ijtc-956	124	23	general	general	ADJ
ijtc-956	124	24	development	development	NOUN
ijtc-956	124	25	objectives	objective	NOUN
ijtc-956	124	26	is	be	AUX
ijtc-956	124	27	a	a	DET
ijtc-956	124	28	major	major	ADJ
ijtc-956	124	29	problem	problem	NOUN
ijtc-956	124	30	for	for	ADP
ijtc-956	124	31	government	government	NOUN
ijtc-956	124	32	(	(	PUNCT
ijtc-956	124	33	prichard	prichard	PROPN
ijtc-956	124	34	et	et	PROPN
ijtc-956	124	35	al	al	PROPN
ijtc-956	124	36	.	.	PROPN
ijtc-956	124	37	,	,	PUNCT
ijtc-956	124	38	2019	2019	NUM
ijtc-956	124	39	)	)	PUNCT
ijtc-956	124	40	.	.	PUNCT
ijtc-956	125	1	cooperative	cooperative	ADJ
ijtc-956	125	2	compliance	compliance	NOUN
ijtc-956	125	3	programs	program	NOUN
ijtc-956	125	4	were	be	AUX
ijtc-956	125	5	developed	develop	VERB
ijtc-956	125	6	as	as	ADP
ijtc-956	125	7	a	a	DET
ijtc-956	125	8	result	result	NOUN
ijtc-956	125	9	of	of	ADP
ijtc-956	125	10	the	the	DET
ijtc-956	125	11	search	search	NOUN
ijtc-956	125	12	for	for	ADP
ijtc-956	125	13	new	new	ADJ
ijtc-956	125	14	and	and	CCONJ
ijtc-956	125	15	efficient	efficient	ADJ
ijtc-956	125	16	means	mean	NOUN
ijtc-956	125	17	of	of	ADP
ijtc-956	125	18	enhancing	enhance	VERB
ijtc-956	125	19	taxpayers	taxpayer	NOUN
ijtc-956	125	20	'	'	PART
ijtc-956	125	21	compliance	compliance	NOUN
ijtc-956	125	22	behavior	behavior	NOUN
ijtc-956	125	23	and	and	CCONJ
ijtc-956	125	24	risk	risk	NOUN
ijtc-956	125	25	management	management	NOUN
ijtc-956	125	26	techniques	technique	NOUN
ijtc-956	125	27	.	.	PUNCT
ijtc-956	126	1	taxing	tax	VERB
ijtc-956	126	2	bodies	body	NOUN
ijtc-956	126	3	.	.	PUNCT
ijtc-956	127	1	oecd	oecd	PROPN
ijtc-956	127	2	is	be	AUX
ijtc-956	127	3	an	an	DET
ijtc-956	127	4	acronym	acronym	NOUN
ijtc-956	127	5	for	for	ADP
ijtc-956	127	6	the	the	DET
ijtc-956	127	7	organisation	organisation	NOUN
ijtc-956	127	8	for	for	ADP
ijtc-956	127	9	economic	economic	ADJ
ijtc-956	127	10	co	co	NOUN
ijtc-956	127	11	-	-	NOUN
ijtc-956	127	12	operation	operation	NOUN
ijtc-956	127	13	and	and	CCONJ
ijtc-956	127	14	development	development	NOUN
ijtc-956	127	15	.	.	PUNCT
ijtc-956	128	1	prominent	prominent	ADJ
ijtc-956	128	2	proponent	proponent	NOUN
ijtc-956	128	3	of	of	ADP
ijtc-956	128	4	cooperative	cooperative	ADJ
ijtc-956	128	5	compliance	compliance	NOUN
ijtc-956	128	6	initiatives	initiative	NOUN
ijtc-956	128	7	and	and	CCONJ
ijtc-956	128	8	a	a	DET
ijtc-956	128	9	catalyst	catalyst	NOUN
ijtc-956	128	10	for	for	ADP
ijtc-956	128	11	the	the	DET
ijtc-956	128	12	growth	growth	NOUN
ijtc-956	128	13	of	of	ADP
ijtc-956	128	14	these	these	DET
ijtc-956	128	15	programs	program	NOUN
ijtc-956	128	16	on	on	ADP
ijtc-956	128	17	a	a	DET
ijtc-956	128	18	global	global	ADJ
ijtc-956	128	19	scale	scale	NOUN
ijtc-956	128	20	(	(	PUNCT
ijtc-956	128	21	colon	colon	NOUN
ijtc-956	128	22	&	&	CCONJ
ijtc-956	128	23	swagerman	swagerman	NOUN
ijtc-956	128	24	,	,	PUNCT
ijtc-956	128	25	2015	2015	NUM
ijtc-956	128	26	)	)	PUNCT
ijtc-956	128	27	.	.	PUNCT
ijtc-956	129	1	the	the	DET
ijtc-956	129	2	theory	theory	NOUN
ijtc-956	129	3	of	of	ADP
ijtc-956	129	4	cooperative	cooperative	ADJ
ijtc-956	129	5	compliance	compliance	NOUN
ijtc-956	129	6	is	be	AUX
ijtc-956	129	7	a	a	DET
ijtc-956	129	8	framework	framework	NOUN
ijtc-956	129	9	that	that	PRON
ijtc-956	129	10	describes	describe	VERB
ijtc-956	129	11	how	how	SCONJ
ijtc-956	129	12	cooperation	cooperation	NOUN
ijtc-956	129	13	between	between	ADP
ijtc-956	129	14	tax	tax	NOUN
ijtc-956	129	15	authorities	authority	NOUN
ijtc-956	129	16	and	and	CCONJ
ijtc-956	129	17	taxpayers	taxpayer	NOUN
ijtc-956	129	18	(	(	PUNCT
ijtc-956	129	19	companies	company	NOUN
ijtc-956	129	20	or	or	CCONJ
ijtc-956	129	21	individuals	individual	NOUN
ijtc-956	129	22	)	)	PUNCT
ijtc-956	129	23	can	can	AUX
ijtc-956	129	24	improve	improve	VERB
ijtc-956	129	25	tax	tax	NOUN
ijtc-956	129	26	compliance	compliance	NOUN
ijtc-956	129	27	.	.	PUNCT
ijtc-956	130	1	this	this	DET
ijtc-956	130	2	theory	theory	NOUN
ijtc-956	130	3	encompasses	encompass	VERB
ijtc-956	130	4	the	the	DET
ijtc-956	130	5	concept	concept	NOUN
ijtc-956	130	6	that	that	SCONJ
ijtc-956	130	7	by	by	ADP
ijtc-956	130	8	encouraging	encourage	VERB
ijtc-956	130	9	collaboration	collaboration	NOUN
ijtc-956	130	10	,	,	PUNCT
ijtc-956	130	11	communication	communication	NOUN
ijtc-956	130	12	,	,	PUNCT
ijtc-956	130	13	and	and	CCONJ
ijtc-956	130	14	transparency	transparency	NOUN
ijtc-956	130	15	between	between	ADP
ijtc-956	130	16	the	the	DET
ijtc-956	130	17	two	two	NUM
ijtc-956	130	18	sides	side	NOUN
ijtc-956	130	19	,	,	PUNCT
ijtc-956	130	20	the	the	DET
ijtc-956	130	21	level	level	NOUN
ijtc-956	130	22	of	of	ADP
ijtc-956	130	23	fiscal	fiscal	ADJ
ijtc-956	130	24	compliance	compliance	NOUN
ijtc-956	130	25	can	can	AUX
ijtc-956	130	26	be	be	AUX
ijtc-956	130	27	enhanced	enhance	VERB
ijtc-956	130	28	without	without	ADP
ijtc-956	130	29	having	have	VERB
ijtc-956	130	30	to	to	PART
ijtc-956	130	31	rely	rely	VERB
ijtc-956	130	32	on	on	ADP
ijtc-956	130	33	severe	severe	ADJ
ijtc-956	130	34	sanctions	sanction	NOUN
ijtc-956	130	35	or	or	CCONJ
ijtc-956	130	36	punishment	punishment	NOUN
ijtc-956	130	37	.	.	PUNCT
ijtc-956	131	1	here	here	ADV
ijtc-956	131	2	are	be	AUX
ijtc-956	131	3	some	some	DET
ijtc-956	131	4	theories	theory	NOUN
ijtc-956	131	5	underlying	underlie	VERB
ijtc-956	131	6	cooperative	cooperative	ADJ
ijtc-956	131	7	compliance	compliance	NOUN
ijtc-956	131	8	:	:	PUNCT
ijtc-956	131	9	1	1	X
ijtc-956	131	10	.	.	X
ijtc-956	131	11	trust	trust	NOUN
ijtc-956	131	12	theory	theory	NOUN
ijtc-956	131	13	:	:	PUNCT
ijtc-956	131	14	this	this	DET
ijtc-956	131	15	theory	theory	NOUN
ijtc-956	131	16	argues	argue	VERB
ijtc-956	131	17	that	that	SCONJ
ijtc-956	131	18	a	a	DET
ijtc-956	131	19	good	good	ADJ
ijtc-956	131	20	collaboration	collaboration	NOUN
ijtc-956	131	21	between	between	ADP
ijtc-956	131	22	tax	tax	NOUN
ijtc-956	131	23	authorities	authority	NOUN
ijtc-956	131	24	and	and	CCONJ
ijtc-956	131	25	taxpayers	taxpayer	NOUN
ijtc-956	131	26	can	can	AUX
ijtc-956	131	27	build	build	VERB
ijtc-956	131	28	trust	trust	NOUN
ijtc-956	131	29	.	.	PUNCT
ijtc-956	132	1	by	by	ADP
ijtc-956	132	2	having	have	VERB
ijtc-956	132	3	trust	trust	NOUN
ijtc-956	132	4	,	,	PUNCT
ijtc-956	132	5	taxable	taxable	ADJ
ijtc-956	132	6	persons	person	NOUN
ijtc-956	132	7	are	be	AUX
ijtc-956	132	8	more	more	ADV
ijtc-956	132	9	likely	likely	ADJ
ijtc-956	132	10	to	to	PART
ijtc-956	132	11	comply	comply	VERB
ijtc-956	132	12	with	with	ADP
ijtc-956	132	13	tax	tax	NOUN
ijtc-956	132	14	rules	rule	NOUN
ijtc-956	132	15	voluntarily	voluntarily	ADV
ijtc-956	132	16	,	,	PUNCT
ijtc-956	132	17	and	and	CCONJ
ijtc-956	132	18	taxation	taxation	NOUN
ijtc-956	132	19	authorities	authority	NOUN
ijtc-956	132	20	will	will	AUX
ijtc-956	132	21	be	be	AUX
ijtc-956	132	22	more	more	ADV
ijtc-956	132	23	confident	confident	ADJ
ijtc-956	132	24	that	that	SCONJ
ijtc-956	132	25	the	the	DET
ijtc-956	132	26	information	information	NOUN
ijtc-956	132	27	provided	provide	VERB
ijtc-956	132	28	by	by	ADP
ijtc-956	132	29	the	the	DET
ijtc-956	132	30	taxpayer	taxpayer	NOUN
ijtc-956	132	31	is	be	AUX
ijtc-956	132	32	accurate	accurate	ADJ
ijtc-956	132	33	.	.	PUNCT
ijtc-956	133	1	2	2	X
ijtc-956	133	2	.	.	X
ijtc-956	133	3	social	social	ADJ
ijtc-956	133	4	norms	norm	NOUN
ijtc-956	133	5	compliance	compliance	NOUN
ijtc-956	133	6	theory	theory	NOUN
ijtc-956	133	7	:	:	PUNCT
ijtc-956	133	8	this	this	DET
ijtc-956	133	9	theory	theory	NOUN
ijtc-956	133	10	focuses	focus	VERB
ijtc-956	133	11	on	on	ADP
ijtc-956	133	12	how	how	SCONJ
ijtc-956	133	13	social	social	ADJ
ijtc-956	133	14	norms	norm	NOUN
ijtc-956	133	15	and	and	CCONJ
ijtc-956	133	16	expectations	expectation	NOUN
ijtc-956	133	17	can	can	AUX
ijtc-956	133	18	influence	influence	VERB
ijtc-956	133	19	tax	tax	NOUN
ijtc-956	133	20	behavior	behavior	NOUN
ijtc-956	133	21	.	.	PUNCT
ijtc-956	134	1	in	in	ADP
ijtc-956	134	2	the	the	DET
ijtc-956	134	3	framework	framework	NOUN
ijtc-956	134	4	of	of	ADP
ijtc-956	134	5	cooperative	cooperative	ADJ
ijtc-956	134	6	compliance	compliance	NOUN
ijtc-956	134	7	,	,	PUNCT
ijtc-956	134	8	collaboration	collaboration	NOUN
ijtc-956	134	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-956	134	10	what	what	PRON
ijtc-956	134	11	do	do	AUX
ijtc-956	134	12	we	we	PRON
ijtc-956	134	13	know	know	VERB
ijtc-956	134	14	about	about	ADP
ijtc-956	134	15	cooperative	cooperative	ADJ
ijtc-956	134	16	compliance	compliance	NOUN
ijtc-956	134	17	?	?	PUNCT
ijtc-956	135	1	insights	insight	NOUN
ijtc-956	135	2	from	from	ADP
ijtc-956	135	3	literature	literature	NOUN
ijtc-956	135	4	review	review	NOUN
ijtc-956	135	5	in	in	ADP
ijtc-956	135	6	transfer	transfer	NOUN
ijtc-956	135	7	pricing	pricing	NOUN
ijtc-956	135	8	supervision	supervision	NOUN
ijtc-956	135	9	supriyadi	supriyadi	NOUN
ijtc-956	135	10	10	10	NUM
ijtc-956	135	11	|	|	ADV
ijtc-956	135	12	ilomata	ilomata	PROPN
ijtc-956	135	13	international	international	ADJ
ijtc-956	135	14	journal	journal	NOUN
ijtc-956	135	15	of	of	ADP
ijtc-956	135	16	tax	tax	PROPN
ijtc-956	135	17	&	&	CCONJ
ijtc-956	135	18	accounting	accounting	PROPN
ijtc-956	135	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	135	20	between	between	ADP
ijtc-956	135	21	tax	tax	NOUN
ijtc-956	135	22	authorities	authority	NOUN
ijtc-956	135	23	and	and	CCONJ
ijtc-956	135	24	taxpayers	taxpayer	NOUN
ijtc-956	135	25	can	can	AUX
ijtc-956	135	26	help	help	VERB
ijtc-956	135	27	build	build	VERB
ijtc-956	135	28	social	social	ADJ
ijtc-956	135	29	standards	standard	NOUN
ijtc-956	135	30	that	that	PRON
ijtc-956	135	31	promote	promote	VERB
ijtc-956	135	32	tax	tax	NOUN
ijtc-956	135	33	compliance	compliance	NOUN
ijtc-956	135	34	.	.	PUNCT
ijtc-956	136	1	3	3	X
ijtc-956	136	2	.	.	X
ijtc-956	136	3	transaction	transaction	NOUN
ijtc-956	136	4	cost	cost	NOUN
ijtc-956	136	5	theory	theory	NOUN
ijtc-956	136	6	:	:	PUNCT
ijtc-956	136	7	cooperative	cooperative	ADJ
ijtc-956	136	8	compliance	compliance	NOUN
ijtc-956	136	9	reduces	reduce	VERB
ijtc-956	136	10	transaction	transaction	NOUN
ijtc-956	136	11	costs	cost	NOUN
ijtc-956	136	12	in	in	ADP
ijtc-956	136	13	tax	tax	NOUN
ijtc-956	136	14	surveillance	surveillance	NOUN
ijtc-956	136	15	and	and	CCONJ
ijtc-956	136	16	enforcement	enforcement	NOUN
ijtc-956	136	17	.	.	PUNCT
ijtc-956	137	1	by	by	ADP
ijtc-956	137	2	sharing	share	VERB
ijtc-956	137	3	information	information	NOUN
ijtc-956	137	4	and	and	CCONJ
ijtc-956	137	5	mutual	mutual	ADJ
ijtc-956	137	6	understanding	understanding	NOUN
ijtc-956	137	7	,	,	PUNCT
ijtc-956	137	8	both	both	DET
ijtc-956	137	9	sides	side	NOUN
ijtc-956	137	10	can	can	AUX
ijtc-956	137	11	avoid	avoid	VERB
ijtc-956	137	12	the	the	DET
ijtc-956	137	13	costs	cost	NOUN
ijtc-956	137	14	associated	associate	VERB
ijtc-956	137	15	with	with	ADP
ijtc-956	137	16	costly	costly	ADJ
ijtc-956	137	17	disputes	dispute	NOUN
ijtc-956	137	18	and	and	CCONJ
ijtc-956	137	19	litigation	litigation	NOUN
ijtc-956	137	20	.	.	PUNCT
ijtc-956	138	1	4	4	X
ijtc-956	138	2	.	.	X
ijtc-956	138	3	voluntary	voluntary	ADJ
ijtc-956	138	4	compliance	compliance	NOUN
ijtc-956	138	5	theory	theory	NOUN
ijtc-956	138	6	:	:	PUNCT
ijtc-956	138	7	this	this	DET
ijtc-956	138	8	theory	theory	NOUN
ijtc-956	138	9	states	state	VERB
ijtc-956	138	10	that	that	SCONJ
ijtc-956	138	11	when	when	SCONJ
ijtc-956	138	12	taxpayers	taxpayer	NOUN
ijtc-956	138	13	feel	feel	VERB
ijtc-956	138	14	that	that	SCONJ
ijtc-956	138	15	the	the	DET
ijtc-956	138	16	tax	tax	NOUN
ijtc-956	138	17	system	system	NOUN
ijtc-956	138	18	is	be	AUX
ijtc-956	138	19	fair	fair	ADJ
ijtc-956	138	20	and	and	CCONJ
ijtc-956	138	21	that	that	SCONJ
ijtc-956	138	22	they	they	PRON
ijtc-956	138	23	have	have	VERB
ijtc-956	138	24	the	the	DET
ijtc-956	138	25	ability	ability	NOUN
ijtc-956	138	26	to	to	PART
ijtc-956	138	27	understand	understand	VERB
ijtc-956	138	28	and	and	CCONJ
ijtc-956	138	29	obey	obey	VERB
ijtc-956	138	30	tax	tax	NOUN
ijtc-956	138	31	rules	rule	NOUN
ijtc-956	138	32	,	,	PUNCT
ijtc-956	138	33	they	they	PRON
ijtc-956	138	34	are	be	AUX
ijtc-956	138	35	more	more	ADV
ijtc-956	138	36	likely	likely	ADJ
ijtc-956	138	37	to	to	PART
ijtc-956	138	38	obey	obey	VERB
ijtc-956	138	39	voluntarily	voluntarily	ADV
ijtc-956	138	40	.	.	PUNCT
ijtc-956	139	1	cooperative	cooperative	ADJ
ijtc-956	139	2	compliance	compliance	NOUN
ijtc-956	139	3	seeks	seek	VERB
ijtc-956	139	4	to	to	PART
ijtc-956	139	5	create	create	VERB
ijtc-956	139	6	an	an	DET
ijtc-956	139	7	environment	environment	NOUN
ijtc-956	139	8	in	in	ADP
ijtc-956	139	9	which	which	PRON
ijtc-956	139	10	taxation	taxation	NOUN
ijtc-956	139	11	is	be	AUX
ijtc-956	139	12	considered	consider	VERB
ijtc-956	139	13	more	more	ADV
ijtc-956	139	14	fair	fair	ADJ
ijtc-956	139	15	and	and	CCONJ
ijtc-956	139	16	understandable	understandable	ADJ
ijtc-956	139	17	.	.	PUNCT
ijtc-956	140	1	5	5	X
ijtc-956	140	2	.	.	X
ijtc-956	140	3	positive	positive	ADJ
ijtc-956	140	4	incentive	incentive	NOUN
ijtc-956	140	5	theory	theory	NOUN
ijtc-956	140	6	:	:	PUNCT
ijtc-956	140	7	cooperative	cooperative	ADJ
ijtc-956	140	8	compliance	compliance	NOUN
ijtc-956	140	9	can	can	AUX
ijtc-956	140	10	provide	provide	VERB
ijtc-956	140	11	a	a	DET
ijtc-956	140	12	positive	positive	ADJ
ijtc-956	140	13	incentive	incentive	NOUN
ijtc-956	140	14	for	for	SCONJ
ijtc-956	140	15	taxpayers	taxpayer	NOUN
ijtc-956	140	16	to	to	PART
ijtc-956	140	17	comply	comply	VERB
ijtc-956	140	18	with	with	ADP
ijtc-956	140	19	tax	tax	NOUN
ijtc-956	140	20	rules	rule	NOUN
ijtc-956	140	21	.	.	PUNCT
ijtc-956	141	1	the	the	DET
ijtc-956	141	2	theories	theory	NOUN
ijtc-956	141	3	above	above	ADP
ijtc-956	141	4	help	help	NOUN
ijtc-956	141	5	explain	explain	VERB
ijtc-956	141	6	why	why	SCONJ
ijtc-956	141	7	cooperative	cooperative	ADJ
ijtc-956	141	8	compliance	compliance	NOUN
ijtc-956	141	9	is	be	AUX
ijtc-956	141	10	seen	see	VERB
ijtc-956	141	11	as	as	ADP
ijtc-956	141	12	an	an	DET
ijtc-956	141	13	approach	approach	NOUN
ijtc-956	141	14	that	that	PRON
ijtc-956	141	15	can	can	AUX
ijtc-956	141	16	enhance	enhance	VERB
ijtc-956	141	17	tax	tax	NOUN
ijtc-956	141	18	compliance	compliance	NOUN
ijtc-956	141	19	in	in	ADP
ijtc-956	141	20	a	a	DET
ijtc-956	141	21	more	more	ADV
ijtc-956	141	22	efficient	efficient	ADJ
ijtc-956	141	23	and	and	CCONJ
ijtc-956	141	24	effective	effective	ADJ
ijtc-956	141	25	way	way	NOUN
ijtc-956	141	26	.	.	PUNCT
ijtc-956	142	1	it	it	PRON
ijtc-956	142	2	also	also	ADV
ijtc-956	142	3	emphasizes	emphasize	VERB
ijtc-956	142	4	the	the	DET
ijtc-956	142	5	importance	importance	NOUN
ijtc-956	142	6	of	of	ADP
ijtc-956	142	7	building	build	VERB
ijtc-956	142	8	mutually	mutually	ADV
ijtc-956	142	9	beneficial	beneficial	ADJ
ijtc-956	142	10	cooperation	cooperation	NOUN
ijtc-956	142	11	between	between	ADP
ijtc-956	142	12	tax	tax	NOUN
ijtc-956	142	13	authorities	authority	NOUN
ijtc-956	142	14	and	and	CCONJ
ijtc-956	142	15	taxpayers	taxpayer	NOUN
ijtc-956	142	16	to	to	PART
ijtc-956	142	17	better	well	ADJ
ijtc-956	142	18	tax	tax	NOUN
ijtc-956	142	19	goals	goal	NOUN
ijtc-956	142	20	.	.	PUNCT
ijtc-956	143	1	cooperative	cooperative	ADJ
ijtc-956	143	2	compliance	compliance	NOUN
ijtc-956	143	3	is	be	AUX
ijtc-956	143	4	an	an	DET
ijtc-956	143	5	approach	approach	NOUN
ijtc-956	143	6	to	to	ADP
ijtc-956	143	7	tax	tax	NOUN
ijtc-956	143	8	administration	administration	NOUN
ijtc-956	143	9	that	that	PRON
ijtc-956	143	10	encourages	encourage	VERB
ijtc-956	143	11	collaboration	collaboration	NOUN
ijtc-956	143	12	and	and	CCONJ
ijtc-956	143	13	transparency	transparency	NOUN
ijtc-956	143	14	between	between	ADP
ijtc-956	143	15	taxpayers	taxpayer	NOUN
ijtc-956	143	16	and	and	CCONJ
ijtc-956	143	17	tax	tax	NOUN
ijtc-956	143	18	authorities	authority	NOUN
ijtc-956	143	19	.	.	PUNCT
ijtc-956	144	1	this	this	DET
ijtc-956	144	2	approach	approach	NOUN
ijtc-956	144	3	has	have	VERB
ijtc-956	144	4	several	several	ADJ
ijtc-956	144	5	strengths	strength	NOUN
ijtc-956	144	6	,	,	PUNCT
ijtc-956	144	7	including	include	VERB
ijtc-956	144	8	:	:	PUNCT
ijtc-956	144	9	1	1	X
ijtc-956	144	10	.	.	NUM
ijtc-956	144	11	enhanced	enhance	VERB
ijtc-956	144	12	taxpayer	taxpayer	NOUN
ijtc-956	144	13	compliance	compliance	NOUN
ijtc-956	144	14	:	:	PUNCT
ijtc-956	144	15	cooperative	cooperative	ADJ
ijtc-956	144	16	compliance	compliance	NOUN
ijtc-956	144	17	fosters	foster	VERB
ijtc-956	144	18	a	a	DET
ijtc-956	144	19	culture	culture	NOUN
ijtc-956	144	20	of	of	ADP
ijtc-956	144	21	voluntary	voluntary	ADJ
ijtc-956	144	22	compliance	compliance	NOUN
ijtc-956	144	23	by	by	ADP
ijtc-956	144	24	promoting	promote	VERB
ijtc-956	144	25	open	open	ADJ
ijtc-956	144	26	communication	communication	NOUN
ijtc-956	144	27	and	and	CCONJ
ijtc-956	144	28	trust	trust	NOUN
ijtc-956	144	29	between	between	ADP
ijtc-956	144	30	taxpayers	taxpayer	NOUN
ijtc-956	144	31	and	and	CCONJ
ijtc-956	144	32	tax	tax	NOUN
ijtc-956	144	33	authorities	authority	NOUN
ijtc-956	144	34	.	.	PUNCT
ijtc-956	145	1	this	this	PRON
ijtc-956	145	2	can	can	AUX
ijtc-956	145	3	lead	lead	VERB
ijtc-956	145	4	to	to	ADP
ijtc-956	145	5	increased	increase	VERB
ijtc-956	145	6	compliance	compliance	NOUN
ijtc-956	145	7	and	and	CCONJ
ijtc-956	145	8	reduced	reduce	VERB
ijtc-956	145	9	tax	tax	NOUN
ijtc-956	145	10	evasion	evasion	NOUN
ijtc-956	145	11	.	.	PUNCT
ijtc-956	146	1	2	2	X
ijtc-956	146	2	.	.	X
ijtc-956	146	3	efficiency	efficiency	NOUN
ijtc-956	146	4	:	:	PUNCT
ijtc-956	146	5	the	the	DET
ijtc-956	146	6	cooperative	cooperative	ADJ
ijtc-956	146	7	compliance	compliance	NOUN
ijtc-956	146	8	model	model	NOUN
ijtc-956	146	9	reduces	reduce	VERB
ijtc-956	146	10	the	the	DET
ijtc-956	146	11	need	need	NOUN
ijtc-956	146	12	for	for	ADP
ijtc-956	146	13	extensive	extensive	ADJ
ijtc-956	146	14	audits	audits	NOUN
ijtc-956	146	15	and	and	CCONJ
ijtc-956	146	16	investigations	investigation	NOUN
ijtc-956	146	17	,	,	PUNCT
ijtc-956	146	18	which	which	PRON
ijtc-956	146	19	can	can	AUX
ijtc-956	146	20	be	be	AUX
ijtc-956	146	21	time	time	NOUN
ijtc-956	146	22	-	-	PUNCT
ijtc-956	146	23	consuming	consume	VERB
ijtc-956	146	24	and	and	CCONJ
ijtc-956	146	25	resource	resource	NOUN
ijtc-956	146	26	-	-	PUNCT
ijtc-956	146	27	intensive	intensive	ADJ
ijtc-956	146	28	for	for	ADP
ijtc-956	146	29	tax	tax	NOUN
ijtc-956	146	30	authorities	authority	NOUN
ijtc-956	146	31	.	.	PUNCT
ijtc-956	147	1	this	this	PRON
ijtc-956	147	2	leads	lead	VERB
ijtc-956	147	3	to	to	ADP
ijtc-956	147	4	greater	great	ADJ
ijtc-956	147	5	efficiency	efficiency	NOUN
ijtc-956	147	6	in	in	ADP
ijtc-956	147	7	tax	tax	NOUN
ijtc-956	147	8	administration	administration	NOUN
ijtc-956	147	9	.	.	PUNCT
ijtc-956	148	1	3	3	X
ijtc-956	148	2	.	.	X
ijtc-956	148	3	predictability	predictability	NOUN
ijtc-956	148	4	:	:	PUNCT
ijtc-956	148	5	taxpayers	taxpayer	NOUN
ijtc-956	148	6	benefit	benefit	VERB
ijtc-956	148	7	from	from	ADP
ijtc-956	148	8	greater	great	ADJ
ijtc-956	148	9	predictability	predictability	NOUN
ijtc-956	148	10	in	in	ADP
ijtc-956	148	11	tax	tax	NOUN
ijtc-956	148	12	matters	matter	NOUN
ijtc-956	148	13	.	.	PUNCT
ijtc-956	149	1	they	they	PRON
ijtc-956	149	2	can	can	AUX
ijtc-956	149	3	have	have	VERB
ijtc-956	149	4	a	a	DET
ijtc-956	149	5	clearer	clear	ADJ
ijtc-956	149	6	understanding	understanding	NOUN
ijtc-956	149	7	of	of	ADP
ijtc-956	149	8	how	how	SCONJ
ijtc-956	149	9	their	their	PRON
ijtc-956	149	10	tax	tax	NOUN
ijtc-956	149	11	obligations	obligation	NOUN
ijtc-956	149	12	are	be	AUX
ijtc-956	149	13	determined	determine	VERB
ijtc-956	149	14	,	,	PUNCT
ijtc-956	149	15	reducing	reduce	VERB
ijtc-956	149	16	uncertainty	uncertainty	NOUN
ijtc-956	149	17	and	and	CCONJ
ijtc-956	149	18	the	the	DET
ijtc-956	149	19	risk	risk	NOUN
ijtc-956	149	20	of	of	ADP
ijtc-956	149	21	disputes	dispute	NOUN
ijtc-956	149	22	.	.	PUNCT
ijtc-956	150	1	4	4	X
ijtc-956	150	2	.	.	X
ijtc-956	150	3	cost	cost	NOUN
ijtc-956	150	4	savings	saving	NOUN
ijtc-956	150	5	:	:	PUNCT
ijtc-956	150	6	both	both	DET
ijtc-956	150	7	taxpayers	taxpayer	NOUN
ijtc-956	150	8	and	and	CCONJ
ijtc-956	150	9	tax	tax	NOUN
ijtc-956	150	10	authorities	authority	NOUN
ijtc-956	150	11	can	can	AUX
ijtc-956	150	12	save	save	VERB
ijtc-956	150	13	money	money	NOUN
ijtc-956	150	14	by	by	ADP
ijtc-956	150	15	avoiding	avoid	VERB
ijtc-956	150	16	the	the	DET
ijtc-956	150	17	costs	cost	NOUN
ijtc-956	150	18	associated	associate	VERB
ijtc-956	150	19	with	with	ADP
ijtc-956	150	20	lengthy	lengthy	ADJ
ijtc-956	150	21	tax	tax	NOUN
ijtc-956	150	22	disputes	dispute	NOUN
ijtc-956	150	23	,	,	PUNCT
ijtc-956	150	24	audits	audits	NOUN
ijtc-956	150	25	,	,	PUNCT
ijtc-956	150	26	and	and	CCONJ
ijtc-956	150	27	litigation	litigation	NOUN
ijtc-956	150	28	.	.	PUNCT
ijtc-956	151	1	this	this	PRON
ijtc-956	151	2	makes	make	VERB
ijtc-956	151	3	more	more	ADJ
ijtc-956	151	4	resources	resource	NOUN
ijtc-956	151	5	available	available	ADJ
ijtc-956	151	6	for	for	ADP
ijtc-956	151	7	other	other	ADJ
ijtc-956	151	8	essential	essential	ADJ
ijtc-956	151	9	government	government	NOUN
ijtc-956	151	10	services	service	NOUN
ijtc-956	151	11	.	.	PUNCT
ijtc-956	152	1	5	5	X
ijtc-956	152	2	.	.	X
ijtc-956	152	3	fairness	fairness	NOUN
ijtc-956	152	4	and	and	CCONJ
ijtc-956	152	5	consistency	consistency	NOUN
ijtc-956	152	6	:	:	PUNCT
ijtc-956	152	7	cooperative	cooperative	ADJ
ijtc-956	152	8	compliance	compliance	NOUN
ijtc-956	152	9	promotes	promote	VERB
ijtc-956	152	10	fairness	fairness	NOUN
ijtc-956	152	11	and	and	CCONJ
ijtc-956	152	12	consistency	consistency	NOUN
ijtc-956	152	13	in	in	ADP
ijtc-956	152	14	tax	tax	NOUN
ijtc-956	152	15	administration	administration	NOUN
ijtc-956	152	16	.	.	PUNCT
ijtc-956	153	1	it	it	PRON
ijtc-956	153	2	helps	help	VERB
ijtc-956	153	3	ensure	ensure	VERB
ijtc-956	153	4	that	that	SCONJ
ijtc-956	153	5	taxpayers	taxpayer	NOUN
ijtc-956	153	6	with	with	ADP
ijtc-956	153	7	similar	similar	ADJ
ijtc-956	153	8	circumstances	circumstance	NOUN
ijtc-956	153	9	are	be	AUX
ijtc-956	153	10	treated	treat	VERB
ijtc-956	153	11	similarly	similarly	ADV
ijtc-956	153	12	,	,	PUNCT
ijtc-956	153	13	reducing	reduce	VERB
ijtc-956	153	14	the	the	DET
ijtc-956	153	15	likelihood	likelihood	NOUN
ijtc-956	153	16	of	of	ADP
ijtc-956	153	17	arbitrary	arbitrary	ADJ
ijtc-956	153	18	or	or	CCONJ
ijtc-956	153	19	unfair	unfair	ADJ
ijtc-956	153	20	assessments	assessment	NOUN
ijtc-956	153	21	.	.	PUNCT
ijtc-956	154	1	6	6	X
ijtc-956	154	2	.	.	NUM
ijtc-956	154	3	improved	improve	VERB
ijtc-956	154	4	tax	tax	NOUN
ijtc-956	154	5	authority	authority	NOUN
ijtc-956	154	6	capabilities	capability	NOUN
ijtc-956	154	7	:	:	PUNCT
ijtc-956	154	8	tax	tax	NOUN
ijtc-956	154	9	authorities	authority	NOUN
ijtc-956	154	10	benefit	benefit	VERB
ijtc-956	154	11	from	from	ADP
ijtc-956	154	12	a	a	DET
ijtc-956	154	13	more	more	ADV
ijtc-956	154	14	detailed	detailed	ADJ
ijtc-956	154	15	understanding	understanding	NOUN
ijtc-956	154	16	of	of	ADP
ijtc-956	154	17	the	the	DET
ijtc-956	154	18	industries	industry	NOUN
ijtc-956	154	19	and	and	CCONJ
ijtc-956	154	20	sectors	sector	NOUN
ijtc-956	154	21	they	they	PRON
ijtc-956	154	22	regulate	regulate	VERB
ijtc-956	154	23	.	.	PUNCT
ijtc-956	155	1	this	this	DET
ijtc-956	155	2	information	information	NOUN
ijtc-956	155	3	can	can	AUX
ijtc-956	155	4	be	be	AUX
ijtc-956	155	5	used	use	VERB
ijtc-956	155	6	to	to	PART
ijtc-956	155	7	better	well	ADV
ijtc-956	155	8	target	target	VERB
ijtc-956	155	9	their	their	PRON
ijtc-956	155	10	enforcement	enforcement	NOUN
ijtc-956	155	11	efforts	effort	NOUN
ijtc-956	155	12	and	and	CCONJ
ijtc-956	155	13	adapt	adapt	VERB
ijtc-956	155	14	tax	tax	NOUN
ijtc-956	155	15	policy	policy	NOUN
ijtc-956	155	16	as	as	SCONJ
ijtc-956	155	17	needed	need	VERB
ijtc-956	155	18	.	.	PUNCT
ijtc-956	156	1	7	7	X
ijtc-956	156	2	.	.	X
ijtc-956	156	3	risk	risk	NOUN
ijtc-956	156	4	mitigation	mitigation	NOUN
ijtc-956	156	5	:	:	PUNCT
ijtc-956	156	6	for	for	ADP
ijtc-956	156	7	businesses	business	NOUN
ijtc-956	156	8	,	,	PUNCT
ijtc-956	156	9	cooperative	cooperative	ADJ
ijtc-956	156	10	compliance	compliance	NOUN
ijtc-956	156	11	provides	provide	VERB
ijtc-956	156	12	a	a	DET
ijtc-956	156	13	proactive	proactive	ADJ
ijtc-956	156	14	way	way	NOUN
ijtc-956	156	15	to	to	PART
ijtc-956	156	16	identify	identify	VERB
ijtc-956	156	17	and	and	CCONJ
ijtc-956	156	18	manage	manage	VERB
ijtc-956	156	19	tax	tax	NOUN
ijtc-956	156	20	risks	risk	NOUN
ijtc-956	156	21	.	.	PUNCT
ijtc-956	157	1	by	by	ADP
ijtc-956	157	2	working	work	VERB
ijtc-956	157	3	closely	closely	ADV
ijtc-956	157	4	with	with	ADP
ijtc-956	157	5	tax	tax	NOUN
ijtc-956	157	6	authorities	authority	NOUN
ijtc-956	157	7	,	,	PUNCT
ijtc-956	157	8	they	they	PRON
ijtc-956	157	9	can	can	AUX
ijtc-956	157	10	reduce	reduce	VERB
ijtc-956	157	11	the	the	DET
ijtc-956	157	12	likelihood	likelihood	NOUN
ijtc-956	157	13	of	of	ADP
ijtc-956	157	14	costly	costly	ADJ
ijtc-956	157	15	surprises	surprise	NOUN
ijtc-956	157	16	in	in	ADP
ijtc-956	157	17	the	the	DET
ijtc-956	157	18	form	form	NOUN
ijtc-956	157	19	of	of	ADP
ijtc-956	157	20	unexpected	unexpected	ADJ
ijtc-956	157	21	tax	tax	NOUN
ijtc-956	157	22	liabilities	liability	NOUN
ijtc-956	157	23	.	.	PUNCT
ijtc-956	158	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-956	158	2	what	what	PRON
ijtc-956	158	3	do	do	AUX
ijtc-956	158	4	we	we	PRON
ijtc-956	158	5	know	know	VERB
ijtc-956	158	6	about	about	ADP
ijtc-956	158	7	cooperative	cooperative	ADJ
ijtc-956	158	8	compliance	compliance	NOUN
ijtc-956	158	9	?	?	PUNCT
ijtc-956	159	1	insights	insight	NOUN
ijtc-956	159	2	from	from	ADP
ijtc-956	159	3	literature	literature	NOUN
ijtc-956	159	4	review	review	NOUN
ijtc-956	159	5	in	in	ADP
ijtc-956	159	6	transfer	transfer	NOUN
ijtc-956	159	7	pricing	pricing	NOUN
ijtc-956	159	8	supervision	supervision	NOUN
ijtc-956	159	9	supriyadi	supriyadi	NOUN
ijtc-956	159	10	11	11	NUM
ijtc-956	159	11	|	|	CCONJ
ijtc-956	159	12	ilomata	ilomata	PROPN
ijtc-956	159	13	international	international	ADJ
ijtc-956	159	14	journal	journal	NOUN
ijtc-956	159	15	of	of	ADP
ijtc-956	159	16	tax	tax	PROPN
ijtc-956	159	17	&	&	CCONJ
ijtc-956	159	18	accounting	accounting	NOUN
ijtc-956	159	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	159	20	8	8	NUM
ijtc-956	159	21	.	.	PUNCT
ijtc-956	159	22	reputation	reputation	NOUN
ijtc-956	159	23	and	and	CCONJ
ijtc-956	159	24	trust	trust	NOUN
ijtc-956	159	25	:	:	PUNCT
ijtc-956	159	26	engaging	engage	VERB
ijtc-956	159	27	in	in	ADP
ijtc-956	159	28	cooperative	cooperative	ADJ
ijtc-956	159	29	compliance	compliance	NOUN
ijtc-956	159	30	can	can	AUX
ijtc-956	159	31	help	help	VERB
ijtc-956	159	32	build	build	VERB
ijtc-956	159	33	a	a	DET
ijtc-956	159	34	positive	positive	ADJ
ijtc-956	159	35	reputation	reputation	NOUN
ijtc-956	159	36	for	for	ADP
ijtc-956	159	37	businesses	business	NOUN
ijtc-956	159	38	and	and	CCONJ
ijtc-956	159	39	foster	foster	ADJ
ijtc-956	159	40	trust	trust	NOUN
ijtc-956	159	41	between	between	ADP
ijtc-956	159	42	taxpayers	taxpayer	NOUN
ijtc-956	159	43	and	and	CCONJ
ijtc-956	159	44	tax	tax	NOUN
ijtc-956	159	45	authorities	authority	NOUN
ijtc-956	159	46	.	.	PUNCT
ijtc-956	160	1	this	this	PRON
ijtc-956	160	2	can	can	AUX
ijtc-956	160	3	be	be	AUX
ijtc-956	160	4	valuable	valuable	ADJ
ijtc-956	160	5	in	in	ADP
ijtc-956	160	6	business	business	NOUN
ijtc-956	160	7	relationships	relationship	NOUN
ijtc-956	160	8	and	and	CCONJ
ijtc-956	160	9	public	public	ADJ
ijtc-956	160	10	perception	perception	NOUN
ijtc-956	160	11	.	.	PUNCT
ijtc-956	161	1	while	while	SCONJ
ijtc-956	161	2	cooperative	cooperative	ADJ
ijtc-956	161	3	compliance	compliance	NOUN
ijtc-956	161	4	has	have	VERB
ijtc-956	161	5	several	several	ADJ
ijtc-956	161	6	strengths	strength	NOUN
ijtc-956	161	7	,	,	PUNCT
ijtc-956	161	8	it	it	PRON
ijtc-956	161	9	also	also	ADV
ijtc-956	161	10	requires	require	VERB
ijtc-956	161	11	a	a	DET
ijtc-956	161	12	high	high	ADJ
ijtc-956	161	13	degree	degree	NOUN
ijtc-956	161	14	of	of	ADP
ijtc-956	161	15	transparency	transparency	NOUN
ijtc-956	161	16	,	,	PUNCT
ijtc-956	161	17	mutual	mutual	ADJ
ijtc-956	161	18	trust	trust	NOUN
ijtc-956	161	19	,	,	PUNCT
ijtc-956	161	20	and	and	CCONJ
ijtc-956	161	21	communication	communication	NOUN
ijtc-956	161	22	between	between	ADP
ijtc-956	161	23	taxpayers	taxpayer	NOUN
ijtc-956	161	24	and	and	CCONJ
ijtc-956	161	25	tax	tax	NOUN
ijtc-956	161	26	authorities	authority	NOUN
ijtc-956	161	27	.	.	PUNCT
ijtc-956	162	1	its	its	PRON
ijtc-956	162	2	success	success	NOUN
ijtc-956	162	3	depends	depend	VERB
ijtc-956	162	4	on	on	ADP
ijtc-956	162	5	the	the	DET
ijtc-956	162	6	commitment	commitment	NOUN
ijtc-956	162	7	of	of	ADP
ijtc-956	162	8	both	both	DET
ijtc-956	162	9	parties	party	NOUN
ijtc-956	162	10	to	to	PART
ijtc-956	162	11	work	work	VERB
ijtc-956	162	12	together	together	ADV
ijtc-956	162	13	for	for	ADP
ijtc-956	162	14	the	the	DET
ijtc-956	162	15	common	common	ADJ
ijtc-956	162	16	goal	goal	NOUN
ijtc-956	162	17	of	of	ADP
ijtc-956	162	18	achieving	achieve	VERB
ijtc-956	162	19	a	a	DET
ijtc-956	162	20	fair	fair	ADJ
ijtc-956	162	21	and	and	CCONJ
ijtc-956	162	22	efficient	efficient	ADJ
ijtc-956	162	23	tax	tax	NOUN
ijtc-956	162	24	system	system	NOUN
ijtc-956	162	25	.	.	PUNCT
ijtc-956	163	1	once	once	SCONJ
ijtc-956	163	2	the	the	DET
ijtc-956	163	3	data	datum	NOUN
ijtc-956	163	4	from	from	ADP
ijtc-956	163	5	the	the	DET
ijtc-956	163	6	field	field	NOUN
ijtc-956	163	7	has	have	AUX
ijtc-956	163	8	been	be	AUX
ijtc-956	163	9	obtained	obtain	VERB
ijtc-956	163	10	.	.	PUNCT
ijtc-956	164	1	researchers	researcher	NOUN
ijtc-956	164	2	engage	engage	VERB
ijtc-956	164	3	in	in	ADP
ijtc-956	164	4	the	the	DET
ijtc-956	164	5	process	process	NOUN
ijtc-956	164	6	of	of	ADP
ijtc-956	164	7	gathering	gathering	NOUN
ijtc-956	164	8	and	and	CCONJ
ijtc-956	164	9	analyzing	analyze	VERB
ijtc-956	164	10	literature	literature	NOUN
ijtc-956	164	11	as	as	ADP
ijtc-956	164	12	a	a	DET
ijtc-956	164	13	means	means	NOUN
ijtc-956	164	14	to	to	PART
ijtc-956	164	15	accomplish	accomplish	VERB
ijtc-956	164	16	this	this	DET
ijtc-956	164	17	task	task	NOUN
ijtc-956	164	18	.	.	PUNCT
ijtc-956	165	1	examples	example	NOUN
ijtc-956	165	2	of	of	ADP
ijtc-956	165	3	sources	source	NOUN
ijtc-956	165	4	commonly	commonly	ADV
ijtc-956	165	5	used	use	VERB
ijtc-956	165	6	in	in	ADP
ijtc-956	165	7	academic	academic	ADJ
ijtc-956	165	8	research	research	NOUN
ijtc-956	165	9	include	include	VERB
ijtc-956	165	10	books	book	NOUN
ijtc-956	165	11	,	,	PUNCT
ijtc-956	165	12	scholarly	scholarly	ADJ
ijtc-956	165	13	journals	journal	NOUN
ijtc-956	165	14	,	,	PUNCT
ijtc-956	165	15	scientific	scientific	ADJ
ijtc-956	165	16	publications	publication	NOUN
ijtc-956	165	17	,	,	PUNCT
ijtc-956	165	18	newspaper	newspaper	NOUN
ijtc-956	165	19	stories	story	NOUN
ijtc-956	165	20	,	,	PUNCT
ijtc-956	165	21	legislative	legislative	ADJ
ijtc-956	165	22	documents	document	NOUN
ijtc-956	165	23	,	,	PUNCT
ijtc-956	165	24	governmental	governmental	ADJ
ijtc-956	165	25	regulations	regulation	NOUN
ijtc-956	165	26	,	,	PUNCT
ijtc-956	165	27	and	and	CCONJ
ijtc-956	165	28	the	the	DET
ijtc-956	165	29	act	act	NOUN
ijtc-956	165	30	of	of	ADP
ijtc-956	165	31	doing	do	VERB
ijtc-956	165	32	searches	search	NOUN
ijtc-956	165	33	.	.	PUNCT
ijtc-956	166	1	the	the	DET
ijtc-956	166	2	acquisition	acquisition	NOUN
ijtc-956	166	3	of	of	ADP
ijtc-956	166	4	pertinent	pertinent	ADJ
ijtc-956	166	5	knowledge	knowledge	NOUN
ijtc-956	166	6	pertaining	pertain	VERB
ijtc-956	166	7	to	to	PART
ijtc-956	166	8	design	design	VERB
ijtc-956	166	9	through	through	ADP
ijtc-956	166	10	electronic	electronic	ADJ
ijtc-956	166	11	mass	mass	NOUN
ijtc-956	166	12	media	medium	NOUN
ijtc-956	166	13	,	,	PUNCT
ijtc-956	166	14	specifically	specifically	ADV
ijtc-956	166	15	television	television	NOUN
ijtc-956	166	16	and	and	CCONJ
ijtc-956	166	17	internet	internet	NOUN
ijtc-956	166	18	news	news	NOUN
ijtc-956	166	19	sources	source	NOUN
ijtc-956	166	20	,	,	PUNCT
ijtc-956	166	21	is	be	AUX
ijtc-956	166	22	being	be	AUX
ijtc-956	166	23	sought	seek	VERB
ijtc-956	166	24	.	.	PUNCT
ijtc-956	167	1	this	this	DET
ijtc-956	167	2	paper	paper	NOUN
ijtc-956	167	3	examines	examine	VERB
ijtc-956	167	4	the	the	DET
ijtc-956	167	5	management	management	NOUN
ijtc-956	167	6	of	of	ADP
ijtc-956	167	7	compliance	compliance	NOUN
ijtc-956	167	8	risk	risk	NOUN
ijtc-956	167	9	in	in	ADP
ijtc-956	167	10	the	the	DET
ijtc-956	167	11	specific	specific	ADJ
ijtc-956	167	12	setting	setting	NOUN
ijtc-956	167	13	of	of	ADP
ijtc-956	167	14	tax	tax	NOUN
ijtc-956	167	15	audits	audits	NOUN
ijtc-956	167	16	within	within	ADP
ijtc-956	167	17	the	the	DET
ijtc-956	167	18	directorate	directorate	ADJ
ijtc-956	167	19	general	general	NOUN
ijtc-956	167	20	of	of	ADP
ijtc-956	167	21	taxes	taxis	NOUN
ijtc-956	167	22	.	.	PUNCT
ijtc-956	168	1	the	the	DET
ijtc-956	168	2	user	user	NOUN
ijtc-956	168	3	's	's	PART
ijtc-956	168	4	text	text	NOUN
ijtc-956	168	5	is	be	AUX
ijtc-956	168	6	not	not	PART
ijtc-956	168	7	provided	provide	VERB
ijtc-956	168	8	.	.	PUNCT
ijtc-956	169	1	please	please	INTJ
ijtc-956	169	2	provide	provide	VERB
ijtc-956	169	3	the	the	DET
ijtc-956	169	4	text	text	NOUN
ijtc-956	169	5	that	that	PRON
ijtc-956	169	6	needs	need	VERB
ijtc-956	169	7	to	to	PART
ijtc-956	169	8	be	be	AUX
ijtc-956	169	9	rewritten	rewrite	VERB
ijtc-956	169	10	in	in	ADP
ijtc-956	169	11	data	datum	NOUN
ijtc-956	169	12	are	be	AUX
ijtc-956	169	13	utilized	utilize	VERB
ijtc-956	169	14	to	to	PART
ijtc-956	169	15	supplement	supplement	VERB
ijtc-956	169	16	data	datum	NOUN
ijtc-956	169	17	obtained	obtain	VERB
ijtc-956	169	18	from	from	ADP
ijtc-956	169	19	field	field	NOUN
ijtc-956	169	20	studies	study	NOUN
ijtc-956	169	21	in	in	ADP
ijtc-956	169	22	order	order	NOUN
ijtc-956	169	23	to	to	PART
ijtc-956	169	24	enhance	enhance	VERB
ijtc-956	169	25	the	the	DET
ijtc-956	169	26	understanding	understanding	NOUN
ijtc-956	169	27	of	of	ADP
ijtc-956	169	28	ideas	idea	NOUN
ijtc-956	169	29	pertinent	pertinent	ADJ
ijtc-956	169	30	to	to	ADP
ijtc-956	169	31	the	the	DET
ijtc-956	169	32	research	research	NOUN
ijtc-956	169	33	issue	issue	NOUN
ijtc-956	169	34	.	.	PUNCT
ijtc-956	170	1	researchers	researcher	NOUN
ijtc-956	170	2	have	have	AUX
ijtc-956	170	3	demonstrated	demonstrate	VERB
ijtc-956	170	4	a	a	DET
ijtc-956	170	5	comprehensive	comprehensive	ADJ
ijtc-956	170	6	understanding	understanding	NOUN
ijtc-956	170	7	of	of	ADP
ijtc-956	170	8	the	the	DET
ijtc-956	170	9	subject	subject	NOUN
ijtc-956	170	10	matter	matter	NOUN
ijtc-956	170	11	prior	prior	ADV
ijtc-956	170	12	to	to	ADP
ijtc-956	170	13	doing	do	VERB
ijtc-956	170	14	fieldwork	fieldwork	NOUN
ijtc-956	170	15	,	,	PUNCT
ijtc-956	170	16	starting	start	VERB
ijtc-956	170	17	with	with	ADP
ijtc-956	170	18	the	the	DET
ijtc-956	170	19	initial	initial	ADJ
ijtc-956	170	20	stages	stage	NOUN
ijtc-956	170	21	of	of	ADP
ijtc-956	170	22	the	the	DET
ijtc-956	170	23	research	research	NOUN
ijtc-956	170	24	process	process	NOUN
ijtc-956	170	25	.	.	PUNCT
ijtc-956	171	1	as	as	ADP
ijtc-956	171	2	one	one	NUM
ijtc-956	171	3	of	of	ADP
ijtc-956	171	4	the	the	DET
ijtc-956	171	5	instruments	instrument	NOUN
ijtc-956	171	6	employed	employ	VERB
ijtc-956	171	7	in	in	ADP
ijtc-956	171	8	the	the	DET
ijtc-956	171	9	analysis	analysis	NOUN
ijtc-956	171	10	of	of	ADP
ijtc-956	171	11	data	datum	NOUN
ijtc-956	171	12	derived	derive	VERB
ijtc-956	171	13	from	from	ADP
ijtc-956	171	14	field	field	NOUN
ijtc-956	171	15	research	research	NOUN
ijtc-956	171	16	.	.	PUNCT
ijtc-956	172	1	conclusion	conclusion	NOUN
ijtc-956	172	2	the	the	DET
ijtc-956	172	3	diretorate	diretorate	ADJ
ijtc-956	172	4	general	general	NOUN
ijtc-956	172	5	of	of	ADP
ijtc-956	172	6	taxes	taxis	NOUN
ijtc-956	172	7	through	through	ADP
ijtc-956	172	8	transfer	transfer	NOUN
ijtc-956	172	9	pricing	pricing	NOUN
ijtc-956	172	10	supervision	supervision	NOUN
ijtc-956	172	11	has	have	AUX
ijtc-956	172	12	been	be	AUX
ijtc-956	172	13	able	able	ADJ
ijtc-956	172	14	to	to	PART
ijtc-956	172	15	improve	improve	VERB
ijtc-956	172	16	taxpayer	taxpayer	NOUN
ijtc-956	172	17	compliance	compliance	NOUN
ijtc-956	172	18	and	and	CCONJ
ijtc-956	172	19	tax	tax	NOUN
ijtc-956	172	20	revenue	revenue	NOUN
ijtc-956	172	21	and	and	CCONJ
ijtc-956	172	22	reduce	reduce	VERB
ijtc-956	172	23	collection	collection	NOUN
ijtc-956	172	24	costs	cost	NOUN
ijtc-956	172	25	in	in	ADP
ijtc-956	172	26	cooperative	cooperative	ADJ
ijtc-956	172	27	compliance	compliance	NOUN
ijtc-956	172	28	program	program	NOUN
ijtc-956	172	29	.	.	PUNCT
ijtc-956	173	1	there	there	PRON
ijtc-956	173	2	are	be	VERB
ijtc-956	173	3	three	three	NUM
ijtc-956	173	4	things	thing	NOUN
ijtc-956	173	5	that	that	PRON
ijtc-956	173	6	must	must	AUX
ijtc-956	173	7	be	be	AUX
ijtc-956	173	8	promoted	promote	VERB
ijtc-956	173	9	with	with	ADP
ijtc-956	173	10	cooperative	cooperative	ADJ
ijtc-956	173	11	compliance	compliance	NOUN
ijtc-956	173	12	in	in	ADP
ijtc-956	173	13	transfer	transfer	NOUN
ijtc-956	173	14	pricing	pricing	NOUN
ijtc-956	173	15	supervision	supervision	NOUN
ijtc-956	173	16	in	in	ADP
ijtc-956	173	17	indonesia	indonesia	PROPN
ijtc-956	173	18	.	.	PUNCT
ijtc-956	174	1	the	the	DET
ijtc-956	174	2	cooperative	cooperative	ADJ
ijtc-956	174	3	compliance	compliance	NOUN
ijtc-956	174	4	theory	theory	NOUN
ijtc-956	174	5	suggests	suggest	VERB
ijtc-956	174	6	that	that	SCONJ
ijtc-956	174	7	collaboration	collaboration	NOUN
ijtc-956	174	8	between	between	ADP
ijtc-956	174	9	tax	tax	NOUN
ijtc-956	174	10	authorities	authority	NOUN
ijtc-956	174	11	and	and	CCONJ
ijtc-956	174	12	taxpayers	taxpayer	NOUN
ijtc-956	174	13	can	can	AUX
ijtc-956	174	14	enhance	enhance	VERB
ijtc-956	174	15	tax	tax	NOUN
ijtc-956	174	16	compliance	compliance	NOUN
ijtc-956	174	17	without	without	ADP
ijtc-956	174	18	severe	severe	ADJ
ijtc-956	174	19	sanctions	sanction	NOUN
ijtc-956	174	20	or	or	CCONJ
ijtc-956	174	21	punishments	punishment	NOUN
ijtc-956	174	22	,	,	PUNCT
ijtc-956	174	23	promoting	promote	VERB
ijtc-956	174	24	communication	communication	NOUN
ijtc-956	174	25	and	and	CCONJ
ijtc-956	174	26	transparency	transparency	NOUN
ijtc-956	174	27	.	.	PUNCT
ijtc-956	175	1	cooperative	cooperative	ADJ
ijtc-956	175	2	compliance	compliance	NOUN
ijtc-956	175	3	in	in	ADP
ijtc-956	175	4	transfer	transfer	NOUN
ijtc-956	175	5	pricing	pricing	NOUN
ijtc-956	175	6	supervision	supervision	NOUN
ijtc-956	175	7	is	be	AUX
ijtc-956	175	8	an	an	DET
ijtc-956	175	9	approach	approach	NOUN
ijtc-956	175	10	to	to	ADP
ijtc-956	175	11	tax	tax	NOUN
ijtc-956	175	12	administration	administration	NOUN
ijtc-956	175	13	that	that	PRON
ijtc-956	175	14	encourages	encourage	VERB
ijtc-956	175	15	collaboration	collaboration	NOUN
ijtc-956	175	16	and	and	CCONJ
ijtc-956	175	17	transparency	transparency	NOUN
ijtc-956	175	18	between	between	ADP
ijtc-956	175	19	taxpayers	taxpayer	NOUN
ijtc-956	175	20	and	and	CCONJ
ijtc-956	175	21	tax	tax	NOUN
ijtc-956	175	22	authorities	authority	NOUN
ijtc-956	175	23	.	.	PUNCT
ijtc-956	176	1	in	in	ADP
ijtc-956	176	2	the	the	DET
ijtc-956	176	3	future	future	NOUN
ijtc-956	176	4	,	,	PUNCT
ijtc-956	176	5	dgt	dgt	PROPN
ijtc-956	176	6	is	be	AUX
ijtc-956	176	7	expected	expect	VERB
ijtc-956	176	8	to	to	PART
ijtc-956	176	9	regulate	regulate	VERB
ijtc-956	176	10	transfer	transfer	NOUN
ijtc-956	176	11	pricing	pricing	NOUN
ijtc-956	176	12	supervision	supervision	NOUN
ijtc-956	176	13	dan	dan	PROPN
ijtc-956	176	14	expand	expand	VERB
ijtc-956	176	15	the	the	DET
ijtc-956	176	16	database	database	NOUN
ijtc-956	176	17	with	with	ADP
ijtc-956	176	18	tax	tax	NOUN
ijtc-956	176	19	control	control	NOUN
ijtc-956	176	20	framework	framework	NOUN
ijtc-956	176	21	tools	tool	NOUN
ijtc-956	176	22	.	.	PUNCT
ijtc-956	177	1	cooperating	cooperate	VERB
ijtc-956	177	2	with	with	ADP
ijtc-956	177	3	authorities	authority	NOUN
ijtc-956	177	4	that	that	PRON
ijtc-956	177	5	affect	affect	VERB
ijtc-956	177	6	taxpayers	taxpayer	NOUN
ijtc-956	177	7	such	such	ADJ
ijtc-956	177	8	as	as	ADP
ijtc-956	177	9	tax	tax	NOUN
ijtc-956	177	10	consultants	consultant	NOUN
ijtc-956	177	11	,	,	PUNCT
ijtc-956	177	12	legal	legal	ADJ
ijtc-956	177	13	consultants	consultant	NOUN
ijtc-956	177	14	,	,	PUNCT
ijtc-956	177	15	etc	etc	X
ijtc-956	177	16	.	.	X
ijtc-956	177	17	in	in	ADP
ijtc-956	177	18	this	this	DET
ijtc-956	177	19	way	way	NOUN
ijtc-956	177	20	,	,	PUNCT
ijtc-956	177	21	it	it	PRON
ijtc-956	177	22	is	be	AUX
ijtc-956	177	23	hoped	hope	VERB
ijtc-956	177	24	thatthe	thatthe	NOUN
ijtc-956	177	25	plan	plan	NOUN
ijtc-956	177	26	to	to	PART
ijtc-956	177	27	accelerate	accelerate	VERB
ijtc-956	177	28	the	the	DET
ijtc-956	177	29	core	core	ADJ
ijtc-956	177	30	tax	tax	NOUN
ijtc-956	177	31	system	system	NOUN
ijtc-956	177	32	can	can	AUX
ijtc-956	177	33	be	be	AUX
ijtc-956	177	34	implemented	implement	VERB
ijtc-956	177	35	and	and	CCONJ
ijtc-956	177	36	have	have	VERB
ijtc-956	177	37	an	an	DET
ijtc-956	177	38	impact	impact	NOUN
ijtc-956	177	39	at	at	ADP
ijtc-956	177	40	the	the	DET
ijtc-956	177	41	level	level	NOUN
ijtc-956	177	42	of	of	ADP
ijtc-956	177	43	taxpayer	taxpayer	NOUN
ijtc-956	177	44	confidence	confidence	NOUN
ijtc-956	177	45	in	in	ADP
ijtc-956	177	46	the	the	DET
ijtc-956	177	47	tax	tax	NOUN
ijtc-956	177	48	authorities	authority	NOUN
ijtc-956	177	49	,	,	PUNCT
ijtc-956	177	50	and	and	CCONJ
ijtc-956	177	51	result	result	VERB
ijtc-956	177	52	in	in	ADP
ijtc-956	177	53	high	high	ADJ
ijtc-956	177	54	taxpayer	taxpayer	NOUN
ijtc-956	177	55	compliance	compliance	NOUN
ijtc-956	177	56	.	.	PUNCT
ijtc-956	178	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-956	178	2	what	what	PRON
ijtc-956	178	3	do	do	AUX
ijtc-956	178	4	we	we	PRON
ijtc-956	178	5	know	know	VERB
ijtc-956	178	6	about	about	ADP
ijtc-956	178	7	cooperative	cooperative	ADJ
ijtc-956	178	8	compliance	compliance	NOUN
ijtc-956	178	9	?	?	PUNCT
ijtc-956	179	1	insights	insight	NOUN
ijtc-956	179	2	from	from	ADP
ijtc-956	179	3	literature	literature	NOUN
ijtc-956	179	4	review	review	NOUN
ijtc-956	179	5	in	in	ADP
ijtc-956	179	6	transfer	transfer	NOUN
ijtc-956	179	7	pricing	pricing	NOUN
ijtc-956	179	8	supervision	supervision	NOUN
ijtc-956	179	9	supriyadi	supriyadi	NOUN
ijtc-956	179	10	12	12	NUM
ijtc-956	179	11	|	|	ADV
ijtc-956	179	12	ilomata	ilomata	PROPN
ijtc-956	179	13	international	international	ADJ
ijtc-956	179	14	journal	journal	NOUN
ijtc-956	179	15	of	of	ADP
ijtc-956	179	16	tax	tax	PROPN
ijtc-956	179	17	&	&	CCONJ
ijtc-956	179	18	accounting	accounting	PROPN
ijtc-956	179	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	179	20	references	reference	NOUN
ijtc-956	179	21	adams	adams	PROPN
ijtc-956	179	22	,	,	PUNCT
ijtc-956	179	23	j.	j.	PROPN
ijtc-956	179	24	r.	r.	PROPN
ijtc-956	179	25	,	,	PUNCT
ijtc-956	179	26	&	&	CCONJ
ijtc-956	179	27	bauer	bauer	PROPN
ijtc-956	179	28	,	,	PUNCT
ijtc-956	179	29	a.	a.	NOUN
ijtc-956	179	30	m.	m.	NOUN
ijtc-956	179	31	(	(	PUNCT
ijtc-956	179	32	2023	2023	NUM
ijtc-956	179	33	)	)	PUNCT
ijtc-956	179	34	.	.	PUNCT
ijtc-956	180	1	cooperative	cooperative	ADJ
ijtc-956	180	2	versus	versus	ADP
ijtc-956	180	3	adversarial	adversarial	ADJ
ijtc-956	180	4	tax	tax	NOUN
ijtc-956	180	5	audits	audits	NOUN
ijtc-956	180	6	:	:	PUNCT
ijtc-956	180	7	implications	implication	NOUN
ijtc-956	180	8	of	of	ADP
ijtc-956	180	9	transparency	transparency	NOUN
ijtc-956	180	10	for	for	ADP
ijtc-956	180	11	tax	tax	NOUN
ijtc-956	180	12	compliance	compliance	NOUN
ijtc-956	180	13	and	and	CCONJ
ijtc-956	180	14	financial	financial	ADJ
ijtc-956	180	15	reporting	reporting	NOUN
ijtc-956	180	16	quality	quality	NOUN
ijtc-956	180	17	.	.	PUNCT
ijtc-956	181	1	available	available	ADJ
ijtc-956	181	2	at	at	ADP
ijtc-956	181	3	ssrn	ssrn	PROPN
ijtc-956	181	4	4436316	4436316	NUM
ijtc-956	181	5	.	.	PUNCT
ijtc-956	182	1	bank	bank	PROPN
ijtc-956	182	2	,	,	PUNCT
ijtc-956	182	3	a.	a.	PROPN
ijtc-956	182	4	d.	d.	PROPN
ijtc-956	182	5	(	(	PUNCT
ijtc-956	182	6	2016	2016	NUM
ijtc-956	182	7	)	)	PUNCT
ijtc-956	182	8	.	.	PUNCT
ijtc-956	183	1	a	a	DET
ijtc-956	183	2	comparative	comparative	ADJ
ijtc-956	183	3	analysis	analysis	NOUN
ijtc-956	183	4	of	of	ADP
ijtc-956	183	5	tax	tax	NOUN
ijtc-956	183	6	administration	administration	NOUN
ijtc-956	183	7	in	in	ADP
ijtc-956	183	8	asia	asia	PROPN
ijtc-956	183	9	and	and	CCONJ
ijtc-956	183	10	the	the	DET
ijtc-956	183	11	pacific	pacific	PROPN
ijtc-956	183	12	:	:	PUNCT
ijtc-956	183	13	2016	2016	NUM
ijtc-956	183	14	.	.	PUNCT
ijtc-956	184	1	bartelsman	bartelsman	PROPN
ijtc-956	184	2	,	,	PUNCT
ijtc-956	184	3	e.	e.	PROPN
ijtc-956	184	4	j.	j.	PROPN
ijtc-956	184	5	,	,	PUNCT
ijtc-956	184	6	&	&	CCONJ
ijtc-956	184	7	beetsma	beetsma	PROPN
ijtc-956	184	8	,	,	PUNCT
ijtc-956	184	9	r.	r.	PROPN
ijtc-956	184	10	m.	m.	PROPN
ijtc-956	184	11	w.	w.	PROPN
ijtc-956	184	12	j.	j.	PROPN
ijtc-956	184	13	(	(	PUNCT
ijtc-956	184	14	2003	2003	NUM
ijtc-956	184	15	)	)	PUNCT
ijtc-956	184	16	.	.	PUNCT
ijtc-956	185	1	why	why	SCONJ
ijtc-956	185	2	pay	pay	VERB
ijtc-956	185	3	more	more	ADJ
ijtc-956	185	4	?	?	PUNCT
ijtc-956	186	1	corporate	corporate	ADJ
ijtc-956	186	2	tax	tax	NOUN
ijtc-956	186	3	avoidance	avoidance	NOUN
ijtc-956	186	4	through	through	ADP
ijtc-956	186	5	transfer	transfer	NOUN
ijtc-956	186	6	pricing	pricing	NOUN
ijtc-956	186	7	in	in	ADP
ijtc-956	186	8	oecd	oecd	PROPN
ijtc-956	186	9	countries	country	NOUN
ijtc-956	186	10	.	.	PUNCT
ijtc-956	187	1	journal	journal	NOUN
ijtc-956	187	2	of	of	ADP
ijtc-956	187	3	public	public	ADJ
ijtc-956	187	4	economics	economic	NOUN
ijtc-956	187	5	,	,	PUNCT
ijtc-956	187	6	87(9–10	87(9–10	NOUN
ijtc-956	187	7	)	)	PUNCT
ijtc-956	187	8	,	,	PUNCT
ijtc-956	187	9	2225	2225	NUM
ijtc-956	187	10	–	–	PUNCT
ijtc-956	187	11	2252	2252	NUM
ijtc-956	187	12	.	.	PUNCT
ijtc-956	188	1	borkowski	borkowski	PROPN
ijtc-956	188	2	,	,	PUNCT
ijtc-956	188	3	s.	s.	PROPN
ijtc-956	188	4	c.	c.	PROPN
ijtc-956	188	5	(	(	PUNCT
ijtc-956	188	6	1997	1997	NUM
ijtc-956	188	7	)	)	PUNCT
ijtc-956	188	8	.	.	PUNCT
ijtc-956	189	1	the	the	DET
ijtc-956	189	2	transfer	transfer	NOUN
ijtc-956	189	3	pricing	pricing	NOUN
ijtc-956	189	4	concerns	concern	NOUN
ijtc-956	189	5	of	of	ADP
ijtc-956	189	6	developed	developed	ADJ
ijtc-956	189	7	and	and	CCONJ
ijtc-956	189	8	developing	develop	VERB
ijtc-956	189	9	countries	country	NOUN
ijtc-956	189	10	.	.	PUNCT
ijtc-956	190	1	the	the	DET
ijtc-956	190	2	international	international	ADJ
ijtc-956	190	3	journal	journal	NOUN
ijtc-956	190	4	of	of	ADP
ijtc-956	190	5	accounting	accounting	NOUN
ijtc-956	190	6	,	,	PUNCT
ijtc-956	190	7	32(3	32(3	NUM
ijtc-956	190	8	)	)	PUNCT
ijtc-956	190	9	,	,	PUNCT
ijtc-956	190	10	321–336	321–336	NUM
ijtc-956	190	11	.	.	PUNCT
ijtc-956	191	1	chan	chan	PROPN
ijtc-956	191	2	,	,	PUNCT
ijtc-956	191	3	k.	k.	PROPN
ijtc-956	191	4	h.	h.	PROPN
ijtc-956	191	5	,	,	PUNCT
ijtc-956	191	6	lo	lo	PROPN
ijtc-956	191	7	,	,	PUNCT
ijtc-956	191	8	a.	a.	PROPN
ijtc-956	191	9	w.	w.	PROPN
ijtc-956	191	10	y.	y.	PROPN
ijtc-956	191	11	,	,	PUNCT
ijtc-956	191	12	&	&	CCONJ
ijtc-956	191	13	mo	mo	PROPN
ijtc-956	191	14	,	,	PUNCT
ijtc-956	191	15	p.	p.	PROPN
ijtc-956	191	16	l.	l.	PROPN
ijtc-956	191	17	l.	l.	PROPN
ijtc-956	191	18	(	(	PUNCT
ijtc-956	191	19	2006	2006	NUM
ijtc-956	191	20	)	)	PUNCT
ijtc-956	191	21	.	.	PUNCT
ijtc-956	192	1	managerial	managerial	ADJ
ijtc-956	192	2	autonomy	autonomy	NOUN
ijtc-956	192	3	and	and	CCONJ
ijtc-956	192	4	tax	tax	NOUN
ijtc-956	192	5	compliance	compliance	NOUN
ijtc-956	192	6	:	:	PUNCT
ijtc-956	192	7	an	an	DET
ijtc-956	192	8	empirical	empirical	ADJ
ijtc-956	192	9	study	study	NOUN
ijtc-956	192	10	on	on	ADP
ijtc-956	192	11	international	international	ADJ
ijtc-956	192	12	transfer	transfer	NOUN
ijtc-956	192	13	pricing	pricing	NOUN
ijtc-956	192	14	.	.	PUNCT
ijtc-956	193	1	journal	journal	NOUN
ijtc-956	193	2	of	of	ADP
ijtc-956	193	3	the	the	DET
ijtc-956	193	4	american	american	PROPN
ijtc-956	193	5	taxation	taxation	PROPN
ijtc-956	193	6	association	association	PROPN
ijtc-956	193	7	,	,	PUNCT
ijtc-956	193	8	28(2	28(2	NUM
ijtc-956	193	9	)	)	PUNCT
ijtc-956	193	10	,	,	PUNCT
ijtc-956	193	11	1–22	1–22	PROPN
ijtc-956	193	12	.	.	PUNCT
ijtc-956	194	1	chen	chen	PROPN
ijtc-956	194	2	,	,	PUNCT
ijtc-956	194	3	c.	c.	PROPN
ijtc-956	194	4	x.	x.	PROPN
ijtc-956	194	5	,	,	PUNCT
ijtc-956	194	6	chen	chen	PROPN
ijtc-956	194	7	,	,	PUNCT
ijtc-956	194	8	s.	s.	PROPN
ijtc-956	194	9	,	,	PUNCT
ijtc-956	194	10	pan	pan	PROPN
ijtc-956	194	11	,	,	PUNCT
ijtc-956	194	12	f.	f.	PROPN
ijtc-956	194	13	,	,	PUNCT
ijtc-956	194	14	&	&	CCONJ
ijtc-956	194	15	wang	wang	PROPN
ijtc-956	194	16	,	,	PUNCT
ijtc-956	194	17	y.	y.	PROPN
ijtc-956	194	18	(	(	PUNCT
ijtc-956	194	19	2015	2015	NUM
ijtc-956	194	20	)	)	PUNCT
ijtc-956	194	21	.	.	PUNCT
ijtc-956	195	1	determinants	determinant	NOUN
ijtc-956	195	2	and	and	CCONJ
ijtc-956	195	3	consequences	consequence	NOUN
ijtc-956	195	4	of	of	ADP
ijtc-956	195	5	transfer	transfer	NOUN
ijtc-956	195	6	pricing	pricing	NOUN
ijtc-956	195	7	autonomy	autonomy	NOUN
ijtc-956	195	8	:	:	PUNCT
ijtc-956	195	9	an	an	DET
ijtc-956	195	10	empirical	empirical	ADJ
ijtc-956	195	11	investigation	investigation	NOUN
ijtc-956	195	12	.	.	PUNCT
ijtc-956	196	1	journal	journal	NOUN
ijtc-956	196	2	of	of	ADP
ijtc-956	196	3	management	management	NOUN
ijtc-956	196	4	accounting	accounting	NOUN
ijtc-956	196	5	research	research	NOUN
ijtc-956	196	6	,	,	PUNCT
ijtc-956	196	7	27(2	27(2	PRON
ijtc-956	196	8	)	)	PUNCT
ijtc-956	196	9	,	,	PUNCT
ijtc-956	196	10	225–259	225–259	NUM
ijtc-956	196	11	.	.	PUNCT
ijtc-956	197	1	https://doi.org/10.2308/jmar-50927	https://doi.org/10.2308/jmar-50927	PROPN
ijtc-956	197	2	colon	colon	NOUN
ijtc-956	197	3	,	,	PUNCT
ijtc-956	197	4	d.	d.	PROPN
ijtc-956	197	5	w.	w.	PROPN
ijtc-956	197	6	,	,	PUNCT
ijtc-956	197	7	&	&	CCONJ
ijtc-956	197	8	swagerman	swagerman	PROPN
ijtc-956	197	9	,	,	PUNCT
ijtc-956	197	10	d.	d.	PROPN
ijtc-956	197	11	m.	m.	PROPN
ijtc-956	197	12	(	(	PUNCT
ijtc-956	197	13	2015	2015	NUM
ijtc-956	197	14	)	)	PUNCT
ijtc-956	197	15	.	.	PUNCT
ijtc-956	198	1	enhanced	enhance	VERB
ijtc-956	198	2	relationship	relationship	NOUN
ijtc-956	198	3	preparedness	preparedness	NOUN
ijtc-956	198	4	in	in	ADP
ijtc-956	198	5	a	a	DET
ijtc-956	198	6	dutch	dutch	ADJ
ijtc-956	198	7	multinational	multinational	ADJ
ijtc-956	198	8	context	context	NOUN
ijtc-956	198	9	:	:	PUNCT
ijtc-956	198	10	a	a	DET
ijtc-956	198	11	tax	tax	NOUN
ijtc-956	198	12	control	control	NOUN
ijtc-956	198	13	framework	framework	NOUN
ijtc-956	198	14	.	.	PUNCT
ijtc-956	199	1	journal	journal	NOUN
ijtc-956	199	2	of	of	ADP
ijtc-956	199	3	accounting	accounting	NOUN
ijtc-956	199	4	and	and	CCONJ
ijtc-956	199	5	taxation	taxation	NOUN
ijtc-956	199	6	,	,	PUNCT
ijtc-956	199	7	7(1	7(1	NUM
ijtc-956	199	8	)	)	PUNCT
ijtc-956	199	9	,	,	PUNCT
ijtc-956	199	10	13	13	NUM
ijtc-956	199	11	–	–	SYM
ijtc-956	199	12	18	18	NUM
ijtc-956	199	13	.	.	X
ijtc-956	199	14	cooper	cooper	PROPN
ijtc-956	199	15	,	,	PUNCT
ijtc-956	199	16	j.	j.	PROPN
ijtc-956	199	17	,	,	PUNCT
ijtc-956	199	18	fox	fox	PROPN
ijtc-956	199	19	,	,	PUNCT
ijtc-956	199	20	r.	r.	PROPN
ijtc-956	199	21	,	,	PUNCT
ijtc-956	199	22	loeprick	loeprick	PROPN
ijtc-956	199	23	,	,	PUNCT
ijtc-956	199	24	j.	j.	PROPN
ijtc-956	199	25	,	,	PUNCT
ijtc-956	199	26	&	&	CCONJ
ijtc-956	199	27	mohindra	mohindra	PROPN
ijtc-956	199	28	,	,	PUNCT
ijtc-956	199	29	k.	k.	PROPN
ijtc-956	199	30	(	(	PUNCT
ijtc-956	199	31	2017	2017	NUM
ijtc-956	199	32	)	)	PUNCT
ijtc-956	199	33	.	.	PUNCT
ijtc-956	200	1	transfer	transfer	NOUN
ijtc-956	200	2	pricing	pricing	NOUN
ijtc-956	200	3	and	and	CCONJ
ijtc-956	200	4	developing	develop	VERB
ijtc-956	200	5	economies	economy	NOUN
ijtc-956	200	6	:	:	PUNCT
ijtc-956	200	7	a	a	DET
ijtc-956	200	8	handbook	handbook	NOUN
ijtc-956	200	9	for	for	ADP
ijtc-956	200	10	policy	policy	NOUN
ijtc-956	200	11	makers	maker	NOUN
ijtc-956	200	12	and	and	CCONJ
ijtc-956	200	13	practitioners	practitioner	NOUN
ijtc-956	200	14	.	.	PUNCT
ijtc-956	201	1	world	world	PROPN
ijtc-956	201	2	bank	bank	PROPN
ijtc-956	201	3	publications	publication	NOUN
ijtc-956	201	4	.	.	PUNCT
ijtc-956	202	1	dunning	dun	VERB
ijtc-956	202	2	,	,	PUNCT
ijtc-956	202	3	j.	j.	PROPN
ijtc-956	202	4	h.	h.	PROPN
ijtc-956	202	5	,	,	PUNCT
ijtc-956	202	6	&	&	CCONJ
ijtc-956	202	7	lundan	lundan	PROPN
ijtc-956	202	8	,	,	PUNCT
ijtc-956	202	9	s.	s.	PROPN
ijtc-956	202	10	m.	m.	PROPN
ijtc-956	202	11	(	(	PUNCT
ijtc-956	202	12	2008	2008	NUM
ijtc-956	202	13	)	)	PUNCT
ijtc-956	202	14	.	.	PUNCT
ijtc-956	203	1	multinational	multinational	ADJ
ijtc-956	203	2	enterprises	enterprise	NOUN
ijtc-956	203	3	and	and	CCONJ
ijtc-956	203	4	the	the	DET
ijtc-956	203	5	global	global	ADJ
ijtc-956	203	6	economy	economy	NOUN
ijtc-956	203	7	.	.	PUNCT
ijtc-956	204	1	edward	edward	PROPN
ijtc-956	204	2	elgar	elgar	PROPN
ijtc-956	204	3	publishing	publishing	PROPN
ijtc-956	204	4	.	.	PUNCT
ijtc-956	205	1	eberhartinger	eberhartinger	PROPN
ijtc-956	205	2	,	,	PUNCT
ijtc-956	205	3	e.	e.	PROPN
ijtc-956	205	4	,	,	PUNCT
ijtc-956	205	5	&	&	CCONJ
ijtc-956	205	6	zieser	zieser	PROPN
ijtc-956	205	7	,	,	PUNCT
ijtc-956	205	8	m.	m.	NOUN
ijtc-956	205	9	(	(	PUNCT
ijtc-956	205	10	2021a	2021a	NUM
ijtc-956	205	11	)	)	PUNCT
ijtc-956	205	12	.	.	PUNCT
ijtc-956	206	1	the	the	DET
ijtc-956	206	2	effects	effect	NOUN
ijtc-956	206	3	of	of	ADP
ijtc-956	206	4	cooperative	cooperative	ADJ
ijtc-956	206	5	compliance	compliance	NOUN
ijtc-956	206	6	on	on	ADP
ijtc-956	206	7	firms	firm	NOUN
ijtc-956	206	8	’	'	PUNCT
ijtc-956	206	9	tax	tax	NOUN
ijtc-956	206	10	risk	risk	NOUN
ijtc-956	206	11	,	,	PUNCT
ijtc-956	206	12	tax	tax	NOUN
ijtc-956	206	13	risk	risk	NOUN
ijtc-956	206	14	management	management	NOUN
ijtc-956	206	15	and	and	CCONJ
ijtc-956	206	16	compliance	compliance	NOUN
ijtc-956	206	17	costs	cost	NOUN
ijtc-956	206	18	.	.	PUNCT
ijtc-956	207	1	schmalenbach	schmalenbach	NOUN
ijtc-956	207	2	journal	journal	PROPN
ijtc-956	207	3	of	of	ADP
ijtc-956	207	4	business	business	NOUN
ijtc-956	207	5	research	research	NOUN
ijtc-956	207	6	,	,	PUNCT
ijtc-956	207	7	73(1	73(1	NUM
ijtc-956	207	8	)	)	PUNCT
ijtc-956	207	9	,	,	PUNCT
ijtc-956	207	10	125–178	125–178	NUM
ijtc-956	207	11	.	.	PUNCT
ijtc-956	208	1	https://doi.org/10.1007/s41471-021-00108-6	https://doi.org/10.1007/s41471-021-00108-6	NUM
ijtc-956	208	2	eberhartinger	eberhartinger	NOUN
ijtc-956	208	3	,	,	PUNCT
ijtc-956	208	4	e.	e.	PROPN
ijtc-956	208	5	,	,	PUNCT
ijtc-956	208	6	&	&	CCONJ
ijtc-956	208	7	zieser	zieser	PROPN
ijtc-956	208	8	,	,	PUNCT
ijtc-956	208	9	m.	m.	NOUN
ijtc-956	208	10	(	(	PUNCT
ijtc-956	208	11	2021b	2021b	NUM
ijtc-956	208	12	)	)	PUNCT
ijtc-956	208	13	.	.	PUNCT
ijtc-956	209	1	the	the	DET
ijtc-956	209	2	effects	effect	NOUN
ijtc-956	209	3	of	of	ADP
ijtc-956	209	4	cooperative	cooperative	ADJ
ijtc-956	209	5	compliance	compliance	NOUN
ijtc-956	209	6	on	on	ADP
ijtc-956	209	7	firms	firm	NOUN
ijtc-956	209	8	’	'	PUNCT
ijtc-956	209	9	tax	tax	NOUN
ijtc-956	209	10	risk	risk	NOUN
ijtc-956	209	11	,	,	PUNCT
ijtc-956	209	12	tax	tax	NOUN
ijtc-956	209	13	risk	risk	NOUN
ijtc-956	209	14	management	management	NOUN
ijtc-956	209	15	and	and	CCONJ
ijtc-956	209	16	compliance	compliance	NOUN
ijtc-956	209	17	costs	cost	NOUN
ijtc-956	209	18	.	.	PUNCT
ijtc-956	210	1	schmalenbach	schmalenbach	NOUN
ijtc-956	210	2	journal	journal	PROPN
ijtc-956	210	3	of	of	ADP
ijtc-956	210	4	business	business	NOUN
ijtc-956	210	5	research	research	NOUN
ijtc-956	210	6	,	,	PUNCT
ijtc-956	210	7	73	73	NUM
ijtc-956	210	8	,	,	PUNCT
ijtc-956	210	9	125–178	125–178	NUM
ijtc-956	210	10	.	.	PUNCT
ijtc-956	211	1	flanagan	flanagan	PROPN
ijtc-956	211	2	,	,	PUNCT
ijtc-956	211	3	j.	j.	PROPN
ijtc-956	211	4	l.	l.	PROPN
ijtc-956	211	5	(	(	PUNCT
ijtc-956	211	6	2018	2018	NUM
ijtc-956	211	7	)	)	PUNCT
ijtc-956	211	8	.	.	PUNCT
ijtc-956	212	1	holding	hold	VERB
ijtc-956	212	2	us	we	PRON
ijtc-956	212	3	corporations	corporation	NOUN
ijtc-956	212	4	accountable	accountable	ADJ
ijtc-956	212	5	:	:	PUNCT
ijtc-956	212	6	toward	toward	ADP
ijtc-956	212	7	a	a	DET
ijtc-956	212	8	convergence	convergence	NOUN
ijtc-956	212	9	of	of	ADP
ijtc-956	212	10	us	us	PROPN
ijtc-956	212	11	international	international	ADJ
ijtc-956	212	12	tax	tax	NOUN
ijtc-956	212	13	policy	policy	NOUN
ijtc-956	212	14	and	and	CCONJ
ijtc-956	212	15	international	international	ADJ
ijtc-956	212	16	human	human	ADJ
ijtc-956	212	17	rights	right	NOUN
ijtc-956	212	18	.	.	PUNCT
ijtc-956	213	1	pepp	pepp	PROPN
ijtc-956	213	2	.	.	PUNCT
ijtc-956	213	3	l.	l.	PROPN
ijtc-956	213	4	rev	rev	PROPN
ijtc-956	213	5	.	.	PROPN
ijtc-956	213	6	goslinga	goslinga	PROPN
ijtc-956	213	7	,	,	PUNCT
ijtc-956	213	8	s.	s.	PROPN
ijtc-956	213	9	,	,	PUNCT
ijtc-956	213	10	jonge	jonge	PROPN
ijtc-956	213	11	,	,	PUNCT
ijtc-956	213	12	j.	j.	PROPN
ijtc-956	213	13	d.	d.	PROPN
ijtc-956	213	14	,	,	PUNCT
ijtc-956	213	15	siglé	siglé	NOUN
ijtc-956	213	16	,	,	PUNCT
ijtc-956	213	17	m.	m.	NOUN
ijtc-956	213	18	,	,	PUNCT
ijtc-956	213	19	&	&	CCONJ
ijtc-956	213	20	dijk	dijk	PROPN
ijtc-956	213	21	,	,	PUNCT
ijtc-956	213	22	h.-v	h.-v	PROPN
ijtc-956	213	23	.	.	PUNCT
ijtc-956	213	24	(	(	PUNCT
ijtc-956	213	25	2021	2021	NUM
ijtc-956	213	26	)	)	PUNCT
ijtc-956	213	27	.	.	PUNCT
ijtc-956	214	1	cooperative	cooperative	ADJ
ijtc-956	214	2	compliance	compliance	NOUN
ijtc-956	214	3	programmes	programme	NOUN
ijtc-956	214	4	:	:	PUNCT
ijtc-956	214	5	who	who	PRON
ijtc-956	214	6	participates	participate	VERB
ijtc-956	214	7	and	and	CCONJ
ijtc-956	214	8	why	why	SCONJ
ijtc-956	214	9	.	.	PUNCT
ijtc-956	215	1	journal	journal	PROPN
ijtc-956	215	2	of	of	ADP
ijtc-956	215	3	tax	tax	PROPN
ijtc-956	215	4	administration	administration	NOUN
ijtc-956	215	5	,	,	PUNCT
ijtc-956	215	6	6(2	6(2	NUM
ijtc-956	215	7	)	)	PUNCT
ijtc-956	215	8	,	,	PUNCT
ijtc-956	216	1	95–121	95–121	NUM
ijtc-956	216	2	.	.	PUNCT
ijtc-956	217	1	haniv	haniv	PROPN
ijtc-956	217	2	,	,	PUNCT
ijtc-956	217	3	m.	m.	NOUN
ijtc-956	217	4	(	(	PUNCT
ijtc-956	217	5	2020	2020	NUM
ijtc-956	217	6	)	)	PUNCT
ijtc-956	217	7	.	.	PUNCT
ijtc-956	218	1	model	model	PROPN
ijtc-956	218	2	pengaruh	pengaruh	PROPN
ijtc-956	218	3	cooperative	cooperative	ADJ
ijtc-956	218	4	compliance	compliance	NOUN
ijtc-956	218	5	terhadap	terhadap	PROPN
ijtc-956	218	6	kepercayaan	kepercayaan	PROPN
ijtc-956	218	7	wajib	wajib	PROPN
ijtc-956	218	8	pajak	pajak	PROPN
ijtc-956	218	9	dan	dan	PROPN
ijtc-956	218	10	kepatuhan	kepatuhan	PROPN
ijtc-956	218	11	wajib	wajib	PROPN
ijtc-956	218	12	pajak	pajak	PROPN
ijtc-956	218	13	.	.	PUNCT
ijtc-956	219	1	simposium	simposium	PROPN
ijtc-956	219	2	nasional	nasional	PROPN
ijtc-956	219	3	keuangan	keuangan	NOUN
ijtc-956	219	4	negara	negara	PROPN
ijtc-956	219	5	.	.	PUNCT
ijtc-956	220	1	holtzman	holtzman	PROPN
ijtc-956	220	2	,	,	PUNCT
ijtc-956	220	3	y.	y.	PROPN
ijtc-956	220	4	,	,	PUNCT
ijtc-956	220	5	&	&	CCONJ
ijtc-956	220	6	nagel	nagel	PROPN
ijtc-956	220	7	,	,	PUNCT
ijtc-956	220	8	p.	p.	PROPN
ijtc-956	220	9	(	(	PUNCT
ijtc-956	220	10	2014	2014	NUM
ijtc-956	220	11	)	)	PUNCT
ijtc-956	220	12	.	.	PUNCT
ijtc-956	221	1	an	an	DET
ijtc-956	221	2	introduction	introduction	NOUN
ijtc-956	221	3	to	to	PART
ijtc-956	221	4	transfer	transfer	VERB
ijtc-956	221	5	pricing	pricing	NOUN
ijtc-956	221	6	.	.	PUNCT
ijtc-956	222	1	journal	journal	NOUN
ijtc-956	222	2	of	of	ADP
ijtc-956	222	3	management	management	NOUN
ijtc-956	222	4	development	development	NOUN
ijtc-956	222	5	,	,	PUNCT
ijtc-956	222	6	33(1	33(1	NUM
ijtc-956	222	7	)	)	PUNCT
ijtc-956	222	8	,	,	PUNCT
ijtc-956	222	9	57–61	57–61	NUM
ijtc-956	222	10	.	.	PUNCT
ijtc-956	223	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	223	2	what	what	PRON
ijtc-956	223	3	do	do	AUX
ijtc-956	223	4	we	we	PRON
ijtc-956	223	5	know	know	VERB
ijtc-956	223	6	about	about	ADP
ijtc-956	223	7	cooperative	cooperative	ADJ
ijtc-956	223	8	compliance	compliance	NOUN
ijtc-956	223	9	?	?	PUNCT
ijtc-956	224	1	insights	insight	NOUN
ijtc-956	224	2	from	from	ADP
ijtc-956	224	3	literature	literature	NOUN
ijtc-956	224	4	review	review	NOUN
ijtc-956	224	5	in	in	ADP
ijtc-956	224	6	transfer	transfer	NOUN
ijtc-956	224	7	pricing	pricing	NOUN
ijtc-956	224	8	supervision	supervision	NOUN
ijtc-956	224	9	supriyadi	supriyadi	NOUN
ijtc-956	224	10	13	13	NUM
ijtc-956	224	11	|	|	ADV
ijtc-956	224	12	ilomata	ilomata	PROPN
ijtc-956	224	13	international	international	ADJ
ijtc-956	224	14	journal	journal	NOUN
ijtc-956	224	15	of	of	ADP
ijtc-956	224	16	tax	tax	PROPN
ijtc-956	224	17	&	&	CCONJ
ijtc-956	224	18	accounting	accounting	PROPN
ijtc-956	224	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	224	20	kirchler	kirchler	NOUN
ijtc-956	224	21	,	,	PUNCT
ijtc-956	224	22	e.	e.	PROPN
ijtc-956	224	23	,	,	PUNCT
ijtc-956	224	24	hoelzl	hoelzl	PROPN
ijtc-956	224	25	,	,	PUNCT
ijtc-956	224	26	e.	e.	PROPN
ijtc-956	224	27	,	,	PUNCT
ijtc-956	224	28	&	&	CCONJ
ijtc-956	224	29	wahl	wahl	PROPN
ijtc-956	224	30	,	,	PUNCT
ijtc-956	224	31	i.	i.	PROPN
ijtc-956	224	32	(	(	PUNCT
ijtc-956	224	33	2008	2008	NUM
ijtc-956	224	34	)	)	PUNCT
ijtc-956	224	35	.	.	PUNCT
ijtc-956	225	1	enforced	enforce	VERB
ijtc-956	225	2	versus	versus	ADP
ijtc-956	225	3	voluntary	voluntary	ADJ
ijtc-956	225	4	tax	tax	NOUN
ijtc-956	225	5	compliance	compliance	NOUN
ijtc-956	225	6	:	:	PUNCT
ijtc-956	225	7	the	the	DET
ijtc-956	225	8	“	"	PUNCT
ijtc-956	225	9	slippery	slippery	ADJ
ijtc-956	225	10	slope	slope	NOUN
ijtc-956	225	11	”	"	PUNCT
ijtc-956	225	12	framework	framework	NOUN
ijtc-956	225	13	.	.	PUNCT
ijtc-956	226	1	journal	journal	NOUN
ijtc-956	226	2	of	of	ADP
ijtc-956	226	3	economic	economic	ADJ
ijtc-956	226	4	psychology	psychology	NOUN
ijtc-956	226	5	,	,	PUNCT
ijtc-956	226	6	29(2	29(2	NUM
ijtc-956	226	7	)	)	PUNCT
ijtc-956	226	8	,	,	PUNCT
ijtc-956	226	9	210–225	210–225	NUM
ijtc-956	226	10	.	.	PUNCT
ijtc-956	227	1	kirchler	kirchler	PROPN
ijtc-956	227	2	,	,	PUNCT
ijtc-956	227	3	e.	e.	PROPN
ijtc-956	227	4	,	,	PUNCT
ijtc-956	227	5	kogler	kogler	PROPN
ijtc-956	227	6	,	,	PUNCT
ijtc-956	227	7	c.	c.	PROPN
ijtc-956	227	8	,	,	PUNCT
ijtc-956	227	9	&	&	CCONJ
ijtc-956	227	10	muehlbacher	muehlbacher	PROPN
ijtc-956	227	11	,	,	PUNCT
ijtc-956	227	12	s.	s.	PROPN
ijtc-956	227	13	(	(	PUNCT
ijtc-956	227	14	2014	2014	NUM
ijtc-956	227	15	)	)	PUNCT
ijtc-956	227	16	.	.	PUNCT
ijtc-956	228	1	cooperative	cooperative	ADJ
ijtc-956	228	2	tax	tax	NOUN
ijtc-956	228	3	compliance	compliance	NOUN
ijtc-956	228	4	:	:	PUNCT
ijtc-956	228	5	from	from	ADP
ijtc-956	228	6	deterrence	deterrence	NOUN
ijtc-956	228	7	to	to	PART
ijtc-956	228	8	deference	deference	VERB
ijtc-956	228	9	.	.	PUNCT
ijtc-956	229	1	current	current	ADJ
ijtc-956	229	2	directions	direction	NOUN
ijtc-956	229	3	in	in	ADP
ijtc-956	229	4	psychological	psychological	ADJ
ijtc-956	229	5	science	science	NOUN
ijtc-956	229	6	,	,	PUNCT
ijtc-956	229	7	23(2	23(2	NOUN
ijtc-956	229	8	)	)	PUNCT
ijtc-956	229	9	,	,	PUNCT
ijtc-956	229	10	87–92	87–92	PROPN
ijtc-956	229	11	.	.	PUNCT
ijtc-956	230	1	klassen	klassen	PROPN
ijtc-956	230	2	,	,	PUNCT
ijtc-956	230	3	k.	k.	PROPN
ijtc-956	230	4	j.	j.	PROPN
ijtc-956	230	5	(	(	PUNCT
ijtc-956	230	6	2017	2017	NUM
ijtc-956	230	7	)	)	PUNCT
ijtc-956	230	8	.	.	PUNCT
ijtc-956	231	1	transfer	transfer	NOUN
ijtc-956	231	2	pricing	pricing	NOUN
ijtc-956	231	3	:	:	PUNCT
ijtc-956	231	4	strategies	strategy	NOUN
ijtc-956	231	5	,	,	PUNCT
ijtc-956	231	6	practices	practice	NOUN
ijtc-956	231	7	,	,	PUNCT
ijtc-956	231	8	and	and	CCONJ
ijtc-956	231	9	tax	tax	NOUN
ijtc-956	231	10	minimization	minimization	NOUN
ijtc-956	231	11	.	.	PUNCT
ijtc-956	232	1	contemporary	contemporary	ADJ
ijtc-956	232	2	accounting	accounting	PROPN
ijtc-956	232	3	research	research	NOUN
ijtc-956	232	4	,	,	PUNCT
ijtc-956	232	5	34(1	34(1	NUM
ijtc-956	232	6	)	)	PUNCT
ijtc-956	232	7	,	,	PUNCT
ijtc-956	232	8	455–493	455–493	NUM
ijtc-956	232	9	.	.	PUNCT
ijtc-956	233	1	https://doi.org/10.1111/1911-3846.12239	https://doi.org/10.1111/1911-3846.12239	PROPN
ijtc-956	233	2	kumar	kumar	PROPN
ijtc-956	233	3	,	,	PUNCT
ijtc-956	233	4	s.	s.	PROPN
ijtc-956	233	5	(	(	PUNCT
ijtc-956	233	6	2021	2021	NUM
ijtc-956	233	7	)	)	PUNCT
ijtc-956	233	8	.	.	PUNCT
ijtc-956	234	1	what	what	PRON
ijtc-956	234	2	do	do	AUX
ijtc-956	234	3	we	we	PRON
ijtc-956	234	4	know	know	VERB
ijtc-956	234	5	about	about	ADP
ijtc-956	234	6	transfer	transfer	NOUN
ijtc-956	234	7	pricing	pricing	NOUN
ijtc-956	234	8	?	?	PUNCT
ijtc-956	235	1	insights	insight	NOUN
ijtc-956	235	2	from	from	ADP
ijtc-956	235	3	bibliometric	bibliometric	ADJ
ijtc-956	235	4	analysis	analysis	NOUN
ijtc-956	235	5	.	.	PUNCT
ijtc-956	236	1	journal	journal	PROPN
ijtc-956	236	2	of	of	ADP
ijtc-956	236	3	business	business	NOUN
ijtc-956	236	4	research	research	NOUN
ijtc-956	236	5	,	,	PUNCT
ijtc-956	236	6	134	134	NUM
ijtc-956	236	7	,	,	PUNCT
ijtc-956	236	8	275–287	275–287	NUM
ijtc-956	236	9	.	.	PUNCT
ijtc-956	237	1	https://doi.org/10.1016/j.jbusres.2021.05.041	https://doi.org/10.1016/j.jbusres.2021.05.041	PROPN
ijtc-956	237	2	larsen	larsen	PROPN
ijtc-956	237	3	,	,	PUNCT
ijtc-956	237	4	l.	l.	PROPN
ijtc-956	237	5	b.	b.	PROPN
ijtc-956	237	6	,	,	PUNCT
ijtc-956	237	7	&	&	CCONJ
ijtc-956	237	8	oats	oats	PROPN
ijtc-956	237	9	,	,	PUNCT
ijtc-956	237	10	l.	l.	PROPN
ijtc-956	237	11	(	(	PUNCT
ijtc-956	237	12	2019	2019	NUM
ijtc-956	237	13	)	)	PUNCT
ijtc-956	237	14	.	.	PUNCT
ijtc-956	238	1	taxing	tax	VERB
ijtc-956	238	2	large	large	ADJ
ijtc-956	238	3	businesses	business	NOUN
ijtc-956	238	4	:	:	PUNCT
ijtc-956	238	5	cooperative	cooperative	ADJ
ijtc-956	238	6	compliance	compliance	NOUN
ijtc-956	238	7	in	in	ADP
ijtc-956	238	8	action	action	NOUN
ijtc-956	238	9	.	.	PUNCT
ijtc-956	239	1	intereconomics	intereconomic	NOUN
ijtc-956	239	2	,	,	PUNCT
ijtc-956	239	3	54	54	NUM
ijtc-956	239	4	,	,	PUNCT
ijtc-956	239	5	165–170	165–170	NUM
ijtc-956	239	6	.	.	PUNCT
ijtc-956	240	1	löffler	löffler	PROPN
ijtc-956	240	2	,	,	PUNCT
ijtc-956	240	3	c.	c.	PROPN
ijtc-956	240	4	(	(	PUNCT
ijtc-956	240	5	2019	2019	NUM
ijtc-956	240	6	)	)	PUNCT
ijtc-956	240	7	.	.	PUNCT
ijtc-956	241	1	divisionalization	divisionalization	NOUN
ijtc-956	241	2	and	and	CCONJ
ijtc-956	241	3	domestic	domestic	ADJ
ijtc-956	241	4	transfer	transfer	NOUN
ijtc-956	241	5	pricing	pricing	NOUN
ijtc-956	241	6	for	for	ADP
ijtc-956	241	7	tax	tax	NOUN
ijtc-956	241	8	considerations	consideration	NOUN
ijtc-956	241	9	in	in	ADP
ijtc-956	241	10	the	the	DET
ijtc-956	241	11	multinational	multinational	ADJ
ijtc-956	241	12	enterprise	enterprise	NOUN
ijtc-956	241	13	.	.	PUNCT
ijtc-956	242	1	management	management	NOUN
ijtc-956	242	2	accounting	accounting	NOUN
ijtc-956	242	3	research	research	NOUN
ijtc-956	242	4	,	,	PUNCT
ijtc-956	242	5	45	45	NUM
ijtc-956	242	6	.	.	PUNCT
ijtc-956	242	7	https://doi.org/10.1016/j.mar.2019.07.003	https://doi.org/10.1016/j.mar.2019.07.003	PROPN
ijtc-956	242	8	martinez	martinez	PROPN
ijtc-956	242	9	,	,	PUNCT
ijtc-956	242	10	a.	a.	PROPN
ijtc-956	242	11	l.	l.	PROPN
ijtc-956	242	12	(	(	PUNCT
ijtc-956	242	13	2021	2021	NUM
ijtc-956	242	14	)	)	PUNCT
ijtc-956	242	15	.	.	PUNCT
ijtc-956	243	1	cooperative	cooperative	ADJ
ijtc-956	243	2	compliance	compliance	NOUN
ijtc-956	243	3	:	:	PUNCT
ijtc-956	243	4	swot	swot	VERB
ijtc-956	243	5	analysis	analysis	NOUN
ijtc-956	243	6	for	for	ADP
ijtc-956	243	7	the	the	DET
ijtc-956	243	8	brazilian	brazilian	ADJ
ijtc-956	243	9	confia	confia	PROPN
ijtc-956	243	10	program	program	PROPN
ijtc-956	243	11	.	.	PUNCT
ijtc-956	244	1	available	available	ADJ
ijtc-956	244	2	at	at	ADP
ijtc-956	244	3	ssrn	ssrn	PROPN
ijtc-956	244	4	3919989	3919989	NUM
ijtc-956	244	5	.	.	PUNCT
ijtc-956	245	1	maulana	maulana	PROPN
ijtc-956	245	2	,	,	PUNCT
ijtc-956	245	3	a.	a.	PROPN
ijtc-956	245	4	,	,	PUNCT
ijtc-956	245	5	&	&	CCONJ
ijtc-956	245	6	abbas	abbas	PROPN
ijtc-956	245	7	,	,	PUNCT
ijtc-956	245	8	y.	y.	PROPN
ijtc-956	245	9	(	(	PUNCT
ijtc-956	245	10	2021	2021	NUM
ijtc-956	245	11	)	)	PUNCT
ijtc-956	245	12	.	.	PUNCT
ijtc-956	246	1	keterterapan	keterterapan	PROPN
ijtc-956	246	2	konsep	konsep	PROPN
ijtc-956	246	3	cooperative	cooperative	ADJ
ijtc-956	246	4	compliance	compliance	NOUN
ijtc-956	246	5	pada	pada	NOUN
ijtc-956	246	6	aktivitas	aktivitas	PROPN
ijtc-956	246	7	pengawasan	pengawasan	VERB
ijtc-956	246	8	wajib	wajib	PROPN
ijtc-956	246	9	pajak	pajak	PROPN
ijtc-956	246	10	.	.	PUNCT
ijtc-956	247	1	jabe	jabe	PROPN
ijtc-956	247	2	(	(	PUNCT
ijtc-956	247	3	journal	journal	PROPN
ijtc-956	247	4	of	of	ADP
ijtc-956	247	5	applied	apply	VERB
ijtc-956	247	6	business	business	NOUN
ijtc-956	247	7	…	…	PUNCT
ijtc-956	247	8	.	.	PUNCT
ijtc-956	248	1	mcmahon	mcmahon	PROPN
ijtc-956	248	2	,	,	PUNCT
ijtc-956	248	3	c.	c.	PROPN
ijtc-956	248	4	p.	p.	PROPN
ijtc-956	248	5	,	,	PUNCT
ijtc-956	248	6	corcelius	corcelius	NOUN
ijtc-956	248	7	,	,	PUNCT
ijtc-956	248	8	a.	a.	NOUN
ijtc-956	248	9	,	,	PUNCT
ijtc-956	248	10	&	&	CCONJ
ijtc-956	248	11	smith	smith	PROPN
ijtc-956	248	12	,	,	PUNCT
ijtc-956	248	13	b.	b.	PROPN
ijtc-956	248	14	(	(	PUNCT
ijtc-956	248	15	2013	2013	NUM
ijtc-956	248	16	)	)	PUNCT
ijtc-956	248	17	.	.	PUNCT
ijtc-956	249	1	international	international	ADJ
ijtc-956	249	2	transfer	transfer	NOUN
ijtc-956	249	3	pricing	pricing	NOUN
ijtc-956	249	4	.	.	PUNCT
ijtc-956	250	1	journal	journal	NOUN
ijtc-956	250	2	of	of	ADP
ijtc-956	250	3	accounting	accounting	NOUN
ijtc-956	250	4	,	,	PUNCT
ijtc-956	250	5	ethics	ethic	NOUN
ijtc-956	250	6	and	and	CCONJ
ijtc-956	250	7	public	public	ADJ
ijtc-956	250	8	policy	policy	NOUN
ijtc-956	250	9	,	,	PUNCT
ijtc-956	250	10	14(1	14(1	NUM
ijtc-956	250	11	)	)	PUNCT
ijtc-956	250	12	,	,	PUNCT
ijtc-956	250	13	59–75	59–75	NUM
ijtc-956	250	14	.	.	X
ijtc-956	251	1	https://www.scopus.com/inward/record.uri?eid=2-s2.084905492777&partnerid=40&md5=f4b1faa57f8e9d44e97aaf04d36f424f	https://www.scopus.com/inward/record.uri?eid=2-s2.084905492777&partnerid=40&md5=f4b1faa57f8e9d44e97aaf04d36f424f	PROPN
ijtc-956	251	2	nguyen	nguyen	NOUN
ijtc-956	251	3	,	,	PUNCT
ijtc-956	251	4	h.	h.	PROPN
ijtc-956	251	5	n.	n.	PROPN
ijtc-956	251	6	,	,	PUNCT
ijtc-956	251	7	tham	tham	PROPN
ijtc-956	251	8	,	,	PUNCT
ijtc-956	251	9	j.	j.	PROPN
ijtc-956	251	10	,	,	PUNCT
ijtc-956	251	11	khatibi	khatibi	PROPN
ijtc-956	251	12	,	,	PUNCT
ijtc-956	251	13	a.	a.	NOUN
ijtc-956	251	14	,	,	PUNCT
ijtc-956	251	15	&	&	CCONJ
ijtc-956	251	16	ferdous	ferdous	PROPN
ijtc-956	251	17	azam	azam	PROPN
ijtc-956	251	18	,	,	PUNCT
ijtc-956	251	19	s.	s.	PROPN
ijtc-956	251	20	m.	m.	PROPN
ijtc-956	251	21	(	(	PUNCT
ijtc-956	251	22	2020	2020	NUM
ijtc-956	251	23	)	)	PUNCT
ijtc-956	251	24	.	.	PUNCT
ijtc-956	252	1	conceptualizing	conceptualize	VERB
ijtc-956	252	2	the	the	DET
ijtc-956	252	3	effects	effect	NOUN
ijtc-956	252	4	of	of	ADP
ijtc-956	252	5	transfer	transfer	NOUN
ijtc-956	252	6	pricing	pricing	NOUN
ijtc-956	252	7	law	law	NOUN
ijtc-956	252	8	on	on	ADP
ijtc-956	252	9	transfer	transfer	NOUN
ijtc-956	252	10	pricing	pricing	NOUN
ijtc-956	252	11	decision	decision	NOUN
ijtc-956	252	12	making	making	NOUN
ijtc-956	252	13	of	of	ADP
ijtc-956	252	14	fdi	fdi	NOUN
ijtc-956	252	15	enterprises	enterprise	NOUN
ijtc-956	252	16	in	in	ADP
ijtc-956	252	17	vietnam	vietnam	PROPN
ijtc-956	252	18	.	.	PUNCT
ijtc-956	253	1	international	international	ADJ
ijtc-956	253	2	journal	journal	PROPN
ijtc-956	253	3	of	of	ADP
ijtc-956	253	4	data	datum	NOUN
ijtc-956	253	5	and	and	CCONJ
ijtc-956	253	6	network	network	NOUN
ijtc-956	253	7	science	science	NOUN
ijtc-956	253	8	,	,	PUNCT
ijtc-956	253	9	4(2	4(2	NUM
ijtc-956	253	10	)	)	PUNCT
ijtc-956	253	11	,	,	PUNCT
ijtc-956	253	12	187–198	187–198	NUM
ijtc-956	253	13	.	.	PUNCT
ijtc-956	254	1	https://doi.org/10.5267/j.ijdns.2020.1.002	https://doi.org/10.5267/j.ijdns.2020.1.002	NOUN
ijtc-956	254	2	prichard	prichard	PROPN
ijtc-956	254	3	,	,	PUNCT
ijtc-956	254	4	w.	w.	PROPN
ijtc-956	254	5	,	,	PUNCT
ijtc-956	254	6	custers	custer	NOUN
ijtc-956	254	7	,	,	PUNCT
ijtc-956	254	8	a.	a.	PROPN
ijtc-956	254	9	l.	l.	PROPN
ijtc-956	254	10	,	,	PUNCT
ijtc-956	254	11	dom	dom	PROPN
ijtc-956	254	12	,	,	PUNCT
ijtc-956	254	13	r.	r.	PROPN
ijtc-956	254	14	,	,	PUNCT
ijtc-956	254	15	&	&	CCONJ
ijtc-956	254	16	...	...	PUNCT
ijtc-956	254	17	(	(	PUNCT
ijtc-956	254	18	2019	2019	NUM
ijtc-956	254	19	)	)	PUNCT
ijtc-956	254	20	.	.	PUNCT
ijtc-956	255	1	innovations	innovation	NOUN
ijtc-956	255	2	in	in	ADP
ijtc-956	255	3	tax	tax	NOUN
ijtc-956	255	4	compliance	compliance	NOUN
ijtc-956	255	5	:	:	PUNCT
ijtc-956	255	6	conceptual	conceptual	ADJ
ijtc-956	255	7	framework	framework	NOUN
ijtc-956	255	8	.	.	PUNCT
ijtc-956	256	1	world	world	NOUN
ijtc-956	256	2	bank	bank	PROPN
ijtc-956	256	3	policy	policy	NOUN
ijtc-956	256	4	…	…	PUNCT
ijtc-956	256	5	.	.	PUNCT
ijtc-956	257	1	rossing	rosse	VERB
ijtc-956	257	2	,	,	PUNCT
ijtc-956	257	3	c.	c.	PROPN
ijtc-956	257	4	p.	p.	PROPN
ijtc-956	257	5	(	(	PUNCT
ijtc-956	257	6	2013	2013	NUM
ijtc-956	257	7	)	)	PUNCT
ijtc-956	257	8	.	.	PUNCT
ijtc-956	258	1	tax	tax	NOUN
ijtc-956	258	2	strategy	strategy	NOUN
ijtc-956	258	3	control	control	NOUN
ijtc-956	258	4	:	:	PUNCT
ijtc-956	258	5	the	the	DET
ijtc-956	258	6	case	case	NOUN
ijtc-956	258	7	of	of	ADP
ijtc-956	258	8	transfer	transfer	NOUN
ijtc-956	258	9	pricing	pricing	NOUN
ijtc-956	258	10	tax	tax	NOUN
ijtc-956	258	11	risk	risk	NOUN
ijtc-956	258	12	management	management	NOUN
ijtc-956	258	13	.	.	PUNCT
ijtc-956	259	1	management	management	NOUN
ijtc-956	259	2	accounting	accounting	NOUN
ijtc-956	259	3	research	research	NOUN
ijtc-956	259	4	,	,	PUNCT
ijtc-956	259	5	24(2	24(2	NUM
ijtc-956	259	6	)	)	PUNCT
ijtc-956	259	7	,	,	PUNCT
ijtc-956	259	8	175–194	175–194	NUM
ijtc-956	259	9	.	.	PUNCT
ijtc-956	260	1	sari	sari	PROPN
ijtc-956	260	2	,	,	PUNCT
ijtc-956	260	3	d.	d.	PROPN
ijtc-956	260	4	,	,	PUNCT
ijtc-956	260	5	utama	utama	PROPN
ijtc-956	260	6	,	,	PUNCT
ijtc-956	260	7	s.	s.	PROPN
ijtc-956	260	8	,	,	PUNCT
ijtc-956	260	9	fitriany	fitriany	PROPN
ijtc-956	260	10	,	,	PUNCT
ijtc-956	260	11	&	&	CCONJ
ijtc-956	260	12	rahayu	rahayu	PROPN
ijtc-956	260	13	,	,	PUNCT
ijtc-956	260	14	n.	n.	NOUN
ijtc-956	260	15	(	(	PUNCT
ijtc-956	260	16	2021	2021	NUM
ijtc-956	260	17	)	)	PUNCT
ijtc-956	260	18	.	.	PUNCT
ijtc-956	261	1	transfer	transfer	NOUN
ijtc-956	261	2	pricing	pricing	NOUN
ijtc-956	261	3	practices	practice	NOUN
ijtc-956	261	4	and	and	CCONJ
ijtc-956	261	5	specific	specific	ADJ
ijtc-956	261	6	antiavoidance	antiavoidance	NOUN
ijtc-956	261	7	rules	rule	NOUN
ijtc-956	261	8	in	in	ADP
ijtc-956	261	9	asian	asian	ADJ
ijtc-956	261	10	developing	develop	VERB
ijtc-956	261	11	countries	country	NOUN
ijtc-956	261	12	.	.	PUNCT
ijtc-956	262	1	international	international	ADJ
ijtc-956	262	2	journal	journal	NOUN
ijtc-956	262	3	of	of	ADP
ijtc-956	262	4	emerging	emerge	VERB
ijtc-956	262	5	markets	market	NOUN
ijtc-956	262	6	,	,	PUNCT
ijtc-956	262	7	16(3	16(3	NOUN
ijtc-956	262	8	)	)	PUNCT
ijtc-956	262	9	,	,	PUNCT
ijtc-956	262	10	492–516	492–516	NUM
ijtc-956	262	11	.	.	PUNCT
ijtc-956	263	1	https://doi.org/10.1108/ijoem-10-2018-0541	https://doi.org/10.1108/ijoem-10-2018-0541	PROPN
ijtc-956	263	2	sari	sari	PROPN
ijtc-956	263	3	,	,	PUNCT
ijtc-956	263	4	e.	e.	PROPN
ijtc-956	263	5	w.	w.	PROPN
ijtc-956	263	6	,	,	PUNCT
ijtc-956	263	7	&	&	CCONJ
ijtc-956	263	8	markhumah	markhumah	PROPN
ijtc-956	263	9	,	,	PUNCT
ijtc-956	263	10	u.	u.	PROPN
ijtc-956	263	11	(	(	PUNCT
ijtc-956	263	12	2023	2023	NUM
ijtc-956	263	13	)	)	PUNCT
ijtc-956	263	14	.	.	PUNCT
ijtc-956	264	1	implikasi	implikasi	NOUN
ijtc-956	264	2	transfer	transfer	NOUN
ijtc-956	264	3	pricing	pricing	NOUN
ijtc-956	264	4	:	:	PUNCT
ijtc-956	264	5	dampaknya	dampaknya	PROPN
ijtc-956	264	6	bagi	bagi	PROPN
ijtc-956	264	7	praktik	praktik	PROPN
ijtc-956	264	8	corporate	corporate	ADJ
ijtc-956	264	9	tax	tax	NOUN
ijtc-956	264	10	planning	planning	NOUN
ijtc-956	264	11	.	.	PUNCT
ijtc-956	265	1	fiscal	fiscal	ADJ
ijtc-956	265	2	:	:	PUNCT
ijtc-956	265	3	jurnal	jurnal	PROPN
ijtc-956	265	4	akuntansi	akuntansi	PROPN
ijtc-956	265	5	dan	dan	PROPN
ijtc-956	265	6	perpajakan	perpajakan	PROPN
ijtc-956	265	7	,	,	PUNCT
ijtc-956	265	8	1(2	1(2	NUM
ijtc-956	265	9	)	)	PUNCT
ijtc-956	265	10	,	,	PUNCT
ijtc-956	265	11	88–95	88–95	NUM
ijtc-956	265	12	.	.	PUNCT
ijtc-956	266	1	smolarski	smolarski	NOUN
ijtc-956	266	2	,	,	PUNCT
ijtc-956	266	3	j.	j.	PROPN
ijtc-956	266	4	m.	m.	PROPN
ijtc-956	266	5	,	,	PUNCT
ijtc-956	266	6	wilner	wilner	PROPN
ijtc-956	266	7	,	,	PUNCT
ijtc-956	266	8	n.	n.	NOUN
ijtc-956	266	9	,	,	PUNCT
ijtc-956	266	10	&	&	CCONJ
ijtc-956	266	11	vega	vega	PROPN
ijtc-956	266	12	,	,	PUNCT
ijtc-956	266	13	j.	j.	PROPN
ijtc-956	266	14	g.	g.	PROPN
ijtc-956	266	15	(	(	PUNCT
ijtc-956	266	16	2019	2019	NUM
ijtc-956	266	17	)	)	PUNCT
ijtc-956	266	18	.	.	PUNCT
ijtc-956	267	1	dynamic	dynamic	ADJ
ijtc-956	267	2	transfer	transfer	NOUN
ijtc-956	267	3	pricing	pricing	NOUN
ijtc-956	267	4	under	under	ADP
ijtc-956	267	5	conditions	condition	NOUN
ijtc-956	267	6	of	of	ADP
ijtc-956	267	7	uncertainty	uncertainty	NOUN
ijtc-956	267	8	–	–	PUNCT
ijtc-956	267	9	the	the	DET
ijtc-956	267	10	use	use	NOUN
ijtc-956	267	11	of	of	ADP
ijtc-956	267	12	real	real	ADJ
ijtc-956	267	13	options	option	NOUN
ijtc-956	267	14	.	.	PUNCT
ijtc-956	268	1	journal	journal	NOUN
ijtc-956	268	2	of	of	ADP
ijtc-956	268	3	accounting	accounting	NOUN
ijtc-956	268	4	and	and	CCONJ
ijtc-956	268	5	organizational	organizational	ADJ
ijtc-956	268	6	change	change	NOUN
ijtc-956	268	7	,	,	PUNCT
ijtc-956	268	8	15(4	15(4	NUM
ijtc-956	268	9	)	)	PUNCT
ijtc-956	268	10	,	,	PUNCT
ijtc-956	268	11	535–556	535–556	NUM
ijtc-956	268	12	.	.	PUNCT
ijtc-956	269	1	https://doi.org/10.1108/jaoc-08-2018-0083	https://doi.org/10.1108/jaoc-08-2018-0083	PROPN
ijtc-956	270	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-956	270	2	what	what	PRON
ijtc-956	270	3	do	do	AUX
ijtc-956	270	4	we	we	PRON
ijtc-956	270	5	know	know	VERB
ijtc-956	270	6	about	about	ADP
ijtc-956	270	7	cooperative	cooperative	ADJ
ijtc-956	270	8	compliance	compliance	NOUN
ijtc-956	270	9	?	?	PUNCT
ijtc-956	271	1	insights	insight	NOUN
ijtc-956	271	2	from	from	ADP
ijtc-956	271	3	literature	literature	NOUN
ijtc-956	271	4	review	review	NOUN
ijtc-956	271	5	in	in	ADP
ijtc-956	271	6	transfer	transfer	NOUN
ijtc-956	271	7	pricing	pricing	NOUN
ijtc-956	271	8	supervision	supervision	NOUN
ijtc-956	271	9	supriyadi	supriyadi	NOUN
ijtc-956	271	10	14	14	NUM
ijtc-956	271	11	|	|	ADV
ijtc-956	271	12	ilomata	ilomata	PROPN
ijtc-956	271	13	international	international	ADJ
ijtc-956	271	14	journal	journal	NOUN
ijtc-956	271	15	of	of	ADP
ijtc-956	271	16	tax	tax	PROPN
ijtc-956	271	17	&	&	CCONJ
ijtc-956	271	18	accounting	accounting	PROPN
ijtc-956	271	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-956	271	20	sub	sub	NOUN
ijtc-956	271	21	-	-	NOUN
ijtc-956	271	22	group	group	NOUN
ijtc-956	271	23	,	,	PUNCT
ijtc-956	271	24	c.	c.	PROPN
ijtc-956	271	25	(	(	PUNCT
ijtc-956	271	26	2004	2004	NUM
ijtc-956	271	27	)	)	PUNCT
ijtc-956	271	28	.	.	PUNCT
ijtc-956	272	1	compliance	compliance	NOUN
ijtc-956	272	2	risk	risk	NOUN
ijtc-956	272	3	management	management	NOUN
ijtc-956	272	4	 	 	SPACE
ijtc-956	272	5	:	:	PUNCT
ijtc-956	272	6	managing	manage	VERB
ijtc-956	272	7	and	and	CCONJ
ijtc-956	272	8	improving	improve	VERB
ijtc-956	272	9	tax	tax	NOUN
ijtc-956	272	10	compliance	compliance	NOUN
ijtc-956	272	11	october	october	PROPN
ijtc-956	272	12	2004	2004	NUM
ijtc-956	272	13	.	.	PUNCT
ijtc-956	273	1	october	october	PROPN
ijtc-956	273	2	.	.	PUNCT
ijtc-956	274	1	sun	sun	PROPN
ijtc-956	274	2	,	,	PUNCT
ijtc-956	274	3	s.	s.	PROPN
ijtc-956	274	4	l.	l.	PROPN
ijtc-956	274	5	,	,	PUNCT
ijtc-956	274	6	peng	peng	PROPN
ijtc-956	274	7	,	,	PUNCT
ijtc-956	274	8	m.	m.	PROPN
ijtc-956	274	9	w.	w.	PROPN
ijtc-956	274	10	,	,	PUNCT
ijtc-956	274	11	ren	ren	PROPN
ijtc-956	274	12	,	,	PUNCT
ijtc-956	274	13	b.	b.	PROPN
ijtc-956	274	14	,	,	PUNCT
ijtc-956	274	15	&	&	CCONJ
ijtc-956	274	16	yan	yan	PROPN
ijtc-956	274	17	,	,	PUNCT
ijtc-956	274	18	d.	d.	PROPN
ijtc-956	274	19	(	(	PUNCT
ijtc-956	274	20	2012	2012	NUM
ijtc-956	274	21	)	)	PUNCT
ijtc-956	274	22	.	.	PUNCT
ijtc-956	275	1	a	a	DET
ijtc-956	275	2	comparative	comparative	ADJ
ijtc-956	275	3	ownership	ownership	NOUN
ijtc-956	275	4	advantage	advantage	NOUN
ijtc-956	275	5	framework	framework	NOUN
ijtc-956	275	6	for	for	ADP
ijtc-956	275	7	cross	cross	ADJ
ijtc-956	275	8	-	-	ADJ
ijtc-956	275	9	border	border	ADJ
ijtc-956	275	10	m&as	m&as	NOUN
ijtc-956	275	11	:	:	PUNCT
ijtc-956	275	12	the	the	DET
ijtc-956	275	13	rise	rise	NOUN
ijtc-956	275	14	of	of	ADP
ijtc-956	275	15	chinese	chinese	ADJ
ijtc-956	275	16	and	and	CCONJ
ijtc-956	275	17	indian	indian	ADJ
ijtc-956	275	18	mnes	mne	NOUN
ijtc-956	275	19	.	.	PUNCT
ijtc-956	276	1	journal	journal	PROPN
ijtc-956	276	2	of	of	ADP
ijtc-956	276	3	world	world	PROPN
ijtc-956	276	4	business	business	NOUN
ijtc-956	276	5	,	,	PUNCT
ijtc-956	276	6	47(1	47(1	NUM
ijtc-956	276	7	)	)	PUNCT
ijtc-956	276	8	,	,	PUNCT
ijtc-956	276	9	4–16	4–16	PROPN
ijtc-956	276	10	.	.	PUNCT
ijtc-956	277	1	susanti	susanti	PROPN
ijtc-956	277	2	,	,	PUNCT
ijtc-956	277	3	a.	a.	NOUN
ijtc-956	277	4	,	,	PUNCT
ijtc-956	277	5	&	&	CCONJ
ijtc-956	277	6	firmansyah	firmansyah	PROPN
ijtc-956	277	7	,	,	PUNCT
ijtc-956	277	8	a.	a.	NOUN
ijtc-956	277	9	(	(	PUNCT
ijtc-956	277	10	2018	2018	NUM
ijtc-956	277	11	)	)	PUNCT
ijtc-956	277	12	.	.	PUNCT
ijtc-956	278	1	determinants	determinant	NOUN
ijtc-956	278	2	of	of	ADP
ijtc-956	278	3	transfer	transfer	NOUN
ijtc-956	278	4	pricing	pricing	NOUN
ijtc-956	278	5	decisions	decision	NOUN
ijtc-956	278	6	in	in	ADP
ijtc-956	278	7	indonesia	indonesia	PROPN
ijtc-956	278	8	manufacturing	manufacturing	NOUN
ijtc-956	278	9	companies	company	NOUN
ijtc-956	278	10	.	.	PUNCT
ijtc-956	279	1	jurnal	jurnal	ADJ
ijtc-956	279	2	akuntansi	akuntansi	PROPN
ijtc-956	279	3	dan	dan	PROPN
ijtc-956	279	4	auditing	auditing	PROPN
ijtc-956	279	5	indonesia	indonesia	PROPN
ijtc-956	279	6	,	,	PUNCT
ijtc-956	279	7	81–93	81–93	NUM
ijtc-956	279	8	.	.	PUNCT
ijtc-956	280	1	tambun	tambun	NOUN
ijtc-956	280	2	,	,	PUNCT
ijtc-956	280	3	s.	s.	PROPN
ijtc-956	280	4	,	,	PUNCT
ijtc-956	280	5	sitorus	sitorus	PROPN
ijtc-956	280	6	,	,	PUNCT
ijtc-956	280	7	r.	r.	PROPN
ijtc-956	280	8	r.	r.	PROPN
ijtc-956	280	9	,	,	PUNCT
ijtc-956	280	10	&	&	CCONJ
ijtc-956	280	11	atmojo	atmojo	PROPN
ijtc-956	280	12	,	,	PUNCT
ijtc-956	280	13	s.	s.	PROPN
ijtc-956	280	14	(	(	PUNCT
ijtc-956	280	15	2020	2020	NUM
ijtc-956	280	16	)	)	PUNCT
ijtc-956	280	17	.	.	PUNCT
ijtc-956	281	1	pengaruh	pengaruh	NOUN
ijtc-956	281	2	digitalisasi	digitalisasi	NOUN
ijtc-956	281	3	layanan	layanan	PROPN
ijtc-956	281	4	pajak	pajak	PROPN
ijtc-956	281	5	dan	dan	PROPN
ijtc-956	281	6	cooperative	cooperative	PROPN
ijtc-956	281	7	compliance	compliance	NOUN
ijtc-956	281	8	terhadap	terhadap	PROPN
ijtc-956	281	9	upaya	upaya	PROPN
ijtc-956	281	10	pencegahan	pencegahan	PROPN
ijtc-956	281	11	tax	tax	NOUN
ijtc-956	281	12	avoidance	avoidance	NOUN
ijtc-956	281	13	dimoderasi	dimoderasi	PROPN
ijtc-956	281	14	kebijakan	kebijakan	PROPN
ijtc-956	281	15	fiskal	fiskal	PROPN
ijtc-956	281	16	di	di	PROPN
ijtc-956	281	17	masa	masa	PROPN
ijtc-956	281	18	pandemi	pandemi	PROPN
ijtc-956	281	19	covid	covid	PROPN
ijtc-956	281	20	19	19	NUM
ijtc-956	281	21	.	.	PUNCT
ijtc-956	281	22	media	medium	NOUN
ijtc-956	281	23	akuntansi	akuntansi	PROPN
ijtc-956	281	24	perpajakan	perpajakan	PROPN
ijtc-956	281	25	,	,	PUNCT
ijtc-956	281	26	5(2	5(2	NUM
ijtc-956	281	27	)	)	PUNCT
ijtc-956	281	28	,	,	PUNCT
ijtc-956	281	29	74–86	74–86	NUM
ijtc-956	281	30	.	.	PUNCT
ijtc-956	282	1	tambunan	tambunan	PROPN
ijtc-956	282	2	,	,	PUNCT
ijtc-956	282	3	m.	m.	NOUN
ijtc-956	282	4	(	(	PUNCT
ijtc-956	282	5	n.d	n.d	PROPN
ijtc-956	282	6	.	.	PROPN
ijtc-956	282	7	)	)	PUNCT
ijtc-956	282	8	.	.	PUNCT
ijtc-956	283	1	pelaksanaan	pelaksanaan	PROPN
ijtc-956	283	2	konsep	konsep	PROPN
ijtc-956	283	3	cooperative	cooperative	ADJ
ijtc-956	283	4	compliance	compliance	NOUN
ijtc-956	283	5	di	di	PROPN
ijtc-956	283	6	beberapa	beberapa	PROPN
ijtc-956	283	7	negara	negara	PROPN
ijtc-956	283	8	oecd	oecd	PROPN
ijtc-956	283	9	:	:	PUNCT
ijtc-956	283	10	australia	australia	PROPN
ijtc-956	283	11	,	,	PUNCT
ijtc-956	283	12	italia	italia	PROPN
ijtc-956	283	13	,	,	PUNCT
ijtc-956	283	14	belanda	belanda	PROPN
ijtc-956	283	15	dan	dan	PROPN
ijtc-956	283	16	amerika	amerika	PROPN
ijtc-956	283	17	serikat	serikat	PROPN
ijtc-956	283	18	.	.	PUNCT
ijtc-956	284	1	bagaimana	bagaimana	PROPN
ijtc-956	284	2	di	di	PROPN
ijtc-956	284	3	indonesia	indonesia	PROPN
ijtc-956	284	4	?	?	PUNCT
ijtc-956	285	1	in	in	ADP
ijtc-956	285	2	academia.edu	academia.edu	PROPN
ijtc-956	285	3	.	.	PUNCT
ijtc-956	285	4	tambunan	tambunan	PROPN
ijtc-956	285	5	,	,	PUNCT
ijtc-956	285	6	m.	m.	PROPN
ijtc-956	285	7	r.	r.	PROPN
ijtc-956	285	8	u.	u.	PROPN
ijtc-956	285	9	d.	d.	PROPN
ijtc-956	285	10	(	(	PUNCT
ijtc-956	285	11	2022	2022	NUM
ijtc-956	285	12	)	)	PUNCT
ijtc-956	285	13	.	.	PUNCT
ijtc-956	286	1	transfer	transfer	NOUN
ijtc-956	286	2	pricing	pricing	NOUN
ijtc-956	286	3	settlement	settlement	NOUN
ijtc-956	286	4	in	in	ADP
ijtc-956	286	5	indonesia	indonesia	PROPN
ijtc-956	286	6	:	:	PUNCT
ijtc-956	286	7	a	a	DET
ijtc-956	286	8	note	note	NOUN
ijtc-956	286	9	for	for	ADP
ijtc-956	286	10	tax	tax	NOUN
ijtc-956	286	11	authority	authority	NOUN
ijtc-956	286	12	,	,	PUNCT
ijtc-956	286	13	tax	tax	NOUN
ijtc-956	286	14	court	court	NOUN
ijtc-956	286	15	,	,	PUNCT
ijtc-956	286	16	and	and	CCONJ
ijtc-956	286	17	taxpayers	taxpayer	NOUN
ijtc-956	286	18	based	base	VERB
ijtc-956	286	19	on	on	ADP
ijtc-956	286	20	the	the	DET
ijtc-956	286	21	tax	tax	NOUN
ijtc-956	286	22	court	court	NOUN
ijtc-956	286	23	decisions	decision	NOUN
ijtc-956	286	24	.	.	PUNCT
ijtc-956	287	1	bisnis	bisnis	PROPN
ijtc-956	287	2	&	&	CCONJ
ijtc-956	287	3	birokrasi	birokrasi	PROPN
ijtc-956	287	4	:	:	PUNCT
ijtc-956	287	5	jurnal	jurnal	ADJ
ijtc-956	287	6	ilmu	ilmu	PROPN
ijtc-956	287	7	administrasi	administrasi	PROPN
ijtc-956	287	8	dan	dan	PROPN
ijtc-956	287	9	organisasi	organisasi	PROPN
ijtc-956	287	10	,	,	PUNCT
ijtc-956	287	11	29(2	29(2	NUM
ijtc-956	287	12	)	)	PUNCT
ijtc-956	287	13	,	,	PUNCT
ijtc-956	287	14	1	1	X
ijtc-956	287	15	.	.	NUM
ijtc-956	287	16	waworuntu	waworuntu	PROPN
ijtc-956	287	17	,	,	PUNCT
ijtc-956	287	18	s.	s.	PROPN
ijtc-956	287	19	r.	r.	PROPN
ijtc-956	287	20	,	,	PUNCT
ijtc-956	287	21	&	&	CCONJ
ijtc-956	287	22	hadisaputra	hadisaputra	PROPN
ijtc-956	287	23	,	,	PUNCT
ijtc-956	287	24	r.	r.	PROPN
ijtc-956	287	25	(	(	PUNCT
ijtc-956	287	26	2016	2016	NUM
ijtc-956	287	27	)	)	PUNCT
ijtc-956	287	28	.	.	PUNCT
ijtc-956	288	1	determinants	determinant	NOUN
ijtc-956	288	2	of	of	ADP
ijtc-956	288	3	transfer	transfer	NOUN
ijtc-956	288	4	pricing	pricing	NOUN
ijtc-956	288	5	aggressiveness	aggressiveness	NOUN
ijtc-956	288	6	in	in	ADP
ijtc-956	288	7	indonesia	indonesia	PROPN
ijtc-956	288	8	.	.	PUNCT
ijtc-956	289	1	in	in	ADP
ijtc-956	289	2	pertanika	pertanika	PROPN
ijtc-956	289	3	j.	j.	PROPN
ijtc-956	289	4	soc	soc	PROPN
ijtc-956	289	5	.	.	PUNCT
ijtc-956	290	1	sci	sci	PROPN
ijtc-956	290	2	.	.	PROPN
ijtc-956	290	3	&	&	CCONJ
ijtc-956	290	4	hum	hum	PROPN
ijtc-956	290	5	.	.	PUNCT
ijtc-956	291	1	psasir.upm.edu.my	psasir.upm.edu.my	NOUN
ijtc-956	291	2	.	.	PUNCT
ijtc-956	292	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN