id	sid	tid	token	lemma	pos
ijtc-966	1	1	ilomata	ilomata	PROPN
ijtc-966	1	2	international	international	ADJ
ijtc-966	1	3	journal	journal	NOUN
ijtc-966	1	4	of	of	ADP
ijtc-966	1	5	tax	tax	PROPN
ijtc-966	1	6	&	&	CCONJ
ijtc-966	1	7	accounting	account	VERB
ijtc-966	1	8	p	p	PROPN
ijtc-966	1	9	-	-	PUNCT
ijtc-966	1	10	issn	issn	NOUN
ijtc-966	1	11	:	:	PUNCT
ijtc-966	1	12	2714	2714	NUM
ijtc-966	1	13	-	-	SYM
ijtc-966	1	14	9838	9838	NUM
ijtc-966	1	15	;	;	PUNCT
ijtc-966	1	16	e	e	X
ijtc-966	1	17	-	-	PUNCT
ijtc-966	1	18	issn	issn	NOUN
ijtc-966	1	19	:	:	PUNCT
ijtc-966	1	20	2714	2714	NUM
ijtc-966	1	21	-	-	SYM
ijtc-966	1	22	9846	9846	NUM
ijtc-966	1	23	volume	volume	NOUN
ijtc-966	1	24	4	4	NUM
ijtc-966	1	25	,	,	PUNCT
ijtc-966	1	26	issue	issue	NOUN
ijtc-966	1	27	4	4	NUM
ijtc-966	1	28	,	,	PUNCT
ijtc-966	1	29	october	october	PROPN
ijtc-966	1	30	2023	2023	NUM
ijtc-966	1	31	page	page	NOUN
ijtc-966	1	32	no	no	NOUN
ijtc-966	1	33	.	.	NOUN
ijtc-966	1	34	895	895	NUM
ijtc-966	1	35	-	-	SYM
ijtc-966	1	36	912	912	NUM
ijtc-966	1	37	895	895	NUM
ijtc-966	1	38	|	|	NOUN
ijtc-966	1	39	ilomata	ilomata	NOUN
ijtc-966	1	40	international	international	ADJ
ijtc-966	1	41	journal	journal	NOUN
ijtc-966	1	42	of	of	ADP
ijtc-966	1	43	tax	tax	PROPN
ijtc-966	1	44	&	&	CCONJ
ijtc-966	1	45	accounting	account	VERB
ijtc-966	1	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	1	47	evaluation	evaluation	NOUN
ijtc-966	1	48	of	of	ADP
ijtc-966	1	49	tax	tax	NOUN
ijtc-966	1	50	incentive	incentive	NOUN
ijtc-966	1	51	policy	policy	NOUN
ijtc-966	1	52	for	for	ADP
ijtc-966	1	53	msmes	msme	NOUN
ijtc-966	1	54	in	in	ADP
ijtc-966	1	55	the	the	DET
ijtc-966	1	56	covid-19	covid-19	PROPN
ijtc-966	1	57	pandemic	pandemic	ADJ
ijtc-966	1	58	period	period	NOUN
ijtc-966	1	59	in	in	ADP
ijtc-966	1	60	improving	improve	VERB
ijtc-966	1	61	taxpayer	taxpayer	NOUN
ijtc-966	1	62	compliance	compliance	NOUN
ijtc-966	1	63	at	at	ADP
ijtc-966	1	64	the	the	DET
ijtc-966	1	65	jakarta	jakarta	PROPN
ijtc-966	1	66	kelapa	kelapa	PROPN
ijtc-966	1	67	gading	gading	PROPN
ijtc-966	1	68	primary	primary	ADJ
ijtc-966	1	69	tax	tax	NOUN
ijtc-966	1	70	service	service	NOUN
ijtc-966	1	71	office	office	NOUN
ijtc-966	1	72	novianita	novianita	NOUN
ijtc-966	1	73	rulandari	rulandari	PROPN
ijtc-966	1	74	stiami	stiami	PROPN
ijtc-966	1	75	institute	institute	PROPN
ijtc-966	1	76	of	of	ADP
ijtc-966	1	77	social	social	PROPN
ijtc-966	1	78	sciences	science	NOUN
ijtc-966	1	79	and	and	CCONJ
ijtc-966	1	80	management	management	NOUN
ijtc-966	1	81	,	,	PUNCT
ijtc-966	1	82	indonesia	indonesia	PROPN
ijtc-966	1	83	correspondent	correspondent	NOUN
ijtc-966	1	84	:	:	PUNCT
ijtc-966	1	85	novianitarulandari@gmail.com	novianitarulandari@gmail.com	PROPN
ijtc-966	1	86	received	receive	VERB
ijtc-966	1	87	:	:	PUNCT
ijtc-966	1	88	september	september	PROPN
ijtc-966	1	89	14	14	NUM
ijtc-966	1	90	,	,	PUNCT
ijtc-966	1	91	2023	2023	NUM
ijtc-966	1	92	accepted	accept	VERB
ijtc-966	1	93	:	:	PUNCT
ijtc-966	1	94	october	october	PROPN
ijtc-966	1	95	23	23	NUM
ijtc-966	1	96	,	,	PUNCT
ijtc-966	1	97	2023	2023	NUM
ijtc-966	1	98	published	publish	VERB
ijtc-966	1	99	:	:	PUNCT
ijtc-966	1	100	october	october	PROPN
ijtc-966	1	101	31	31	NUM
ijtc-966	1	102	,	,	PUNCT
ijtc-966	1	103	2023	2023	NUM
ijtc-966	1	104	citation	citation	NOUN
ijtc-966	1	105	:	:	PUNCT
ijtc-966	2	1	rulandari	rulandari	PROPN
ijtc-966	2	2	,	,	PUNCT
ijtc-966	2	3	n.	n.	NOUN
ijtc-966	2	4	(	(	PUNCT
ijtc-966	2	5	2023	2023	NUM
ijtc-966	2	6	)	)	PUNCT
ijtc-966	2	7	.	.	PUNCT
ijtc-966	3	1	evaluation	evaluation	NOUN
ijtc-966	3	2	of	of	ADP
ijtc-966	3	3	tax	tax	NOUN
ijtc-966	3	4	incentive	incentive	NOUN
ijtc-966	3	5	policy	policy	NOUN
ijtc-966	3	6	for	for	ADP
ijtc-966	3	7	msmes	msme	NOUN
ijtc-966	3	8	in	in	ADP
ijtc-966	3	9	the	the	DET
ijtc-966	3	10	covid-19	covid-19	PROPN
ijtc-966	3	11	pandemic	pandemic	ADJ
ijtc-966	3	12	period	period	NOUN
ijtc-966	3	13	in	in	ADP
ijtc-966	3	14	improving	improve	VERB
ijtc-966	3	15	taxpayer	taxpayer	NOUN
ijtc-966	3	16	compliance	compliance	NOUN
ijtc-966	3	17	at	at	ADP
ijtc-966	3	18	the	the	DET
ijtc-966	3	19	jakarta	jakarta	PROPN
ijtc-966	3	20	kelapa	kelapa	PROPN
ijtc-966	3	21	gading	gading	PROPN
ijtc-966	3	22	primary	primary	ADJ
ijtc-966	3	23	tax	tax	NOUN
ijtc-966	3	24	service	service	NOUN
ijtc-966	3	25	office	office	NOUN
ijtc-966	3	26	.	.	PUNCT
ijtc-966	4	1	ilomata	ilomata	PROPN
ijtc-966	4	2	international	international	ADJ
ijtc-966	4	3	journal	journal	NOUN
ijtc-966	4	4	of	of	ADP
ijtc-966	4	5	tax	tax	NOUN
ijtc-966	4	6	and	and	CCONJ
ijtc-966	4	7	accounting	accounting	NOUN
ijtc-966	4	8	,	,	PUNCT
ijtc-966	4	9	4(4	4(4	NUM
ijtc-966	4	10	)	)	PUNCT
ijtc-966	4	11	,	,	PUNCT
ijtc-966	4	12	895	895	NUM
ijtc-966	4	13	-	-	SYM
ijtc-966	4	14	912	912	NUM
ijtc-966	4	15	.	.	PUNCT
ijtc-966	5	1	https://doi.org/10.52728/ijtc.v4i4.966	https://doi.org/10.52728/ijtc.v4i4.966	NOUN
ijtc-966	5	2	abstract	abstract	ADJ
ijtc-966	5	3	:	:	PUNCT
ijtc-966	5	4	evaluation	evaluation	NOUN
ijtc-966	5	5	of	of	ADP
ijtc-966	5	6	tax	tax	NOUN
ijtc-966	5	7	incentive	incentive	NOUN
ijtc-966	5	8	policy	policy	NOUN
ijtc-966	5	9	for	for	ADP
ijtc-966	5	10	msmes	msme	NOUN
ijtc-966	5	11	in	in	ADP
ijtc-966	5	12	the	the	DET
ijtc-966	5	13	covid-19	covid-19	PROPN
ijtc-966	5	14	pandemic	pandemic	ADJ
ijtc-966	5	15	period	period	NOUN
ijtc-966	5	16	in	in	ADP
ijtc-966	5	17	improving	improve	VERB
ijtc-966	5	18	taxpayer	taxpayer	NOUN
ijtc-966	5	19	compliance	compliance	NOUN
ijtc-966	5	20	at	at	ADP
ijtc-966	5	21	the	the	DET
ijtc-966	5	22	jakarta	jakarta	PROPN
ijtc-966	5	23	kelapa	kelapa	PROPN
ijtc-966	5	24	gading	gading	PROPN
ijtc-966	5	25	primary	primary	ADJ
ijtc-966	5	26	tax	tax	NOUN
ijtc-966	5	27	service	service	NOUN
ijtc-966	5	28	office	office	NOUN
ijtc-966	5	29	based	base	VERB
ijtc-966	5	30	on	on	ADP
ijtc-966	5	31	evaluation	evaluation	NOUN
ijtc-966	5	32	criteria	criterion	NOUN
ijtc-966	5	33	(	(	PUNCT
ijtc-966	5	34	william	william	PROPN
ijtc-966	5	35	n.	n.	PROPN
ijtc-966	5	36	dunn	dunn	PROPN
ijtc-966	5	37	)	)	PUNCT
ijtc-966	5	38	from	from	ADP
ijtc-966	5	39	6	6	NUM
ijtc-966	5	40	criteria	criterion	NOUN
ijtc-966	5	41	,	,	PUNCT
ijtc-966	5	42	namely	namely	ADV
ijtc-966	5	43	effectiveness	effectiveness	NOUN
ijtc-966	5	44	,	,	PUNCT
ijtc-966	5	45	efficiency	efficiency	NOUN
ijtc-966	5	46	,	,	PUNCT
ijtc-966	5	47	adequacy	adequacy	NOUN
ijtc-966	5	48	,	,	PUNCT
ijtc-966	5	49	equality	equality	NOUN
ijtc-966	5	50	,	,	PUNCT
ijtc-966	5	51	responsiveness	responsiveness	NOUN
ijtc-966	5	52	,	,	PUNCT
ijtc-966	5	53	and	and	CCONJ
ijtc-966	5	54	accuracy	accuracy	NOUN
ijtc-966	5	55	has	have	AUX
ijtc-966	5	56	been	be	AUX
ijtc-966	5	57	running	run	VERB
ijtc-966	5	58	well	well	ADV
ijtc-966	5	59	and	and	CCONJ
ijtc-966	5	60	by	by	ADP
ijtc-966	5	61	the	the	DET
ijtc-966	5	62	regulations	regulation	NOUN
ijtc-966	5	63	.	.	PUNCT
ijtc-966	6	1	taxation	taxation	NOUN
ijtc-966	6	2	.	.	PUNCT
ijtc-966	7	1	inhibiting	inhibit	VERB
ijtc-966	7	2	entities	entity	NOUN
ijtc-966	7	3	in	in	ADP
ijtc-966	7	4	the	the	DET
ijtc-966	7	5	implementation	implementation	NOUN
ijtc-966	7	6	of	of	ADP
ijtc-966	7	7	msme	msme	NOUN
ijtc-966	7	8	tax	tax	NOUN
ijtc-966	7	9	incentive	incentive	NOUN
ijtc-966	7	10	policies	policy	NOUN
ijtc-966	7	11	are	be	AUX
ijtc-966	7	12	msme	msme	NOUN
ijtc-966	7	13	actors	actor	NOUN
ijtc-966	7	14	,	,	PUNCT
ijtc-966	7	15	there	there	PRON
ijtc-966	7	16	are	be	VERB
ijtc-966	7	17	obstacles	obstacle	NOUN
ijtc-966	7	18	in	in	ADP
ijtc-966	7	19	the	the	DET
ijtc-966	7	20	use	use	NOUN
ijtc-966	7	21	of	of	ADP
ijtc-966	7	22	such	such	ADJ
ijtc-966	7	23	incentives	incentive	NOUN
ijtc-966	7	24	,	,	PUNCT
ijtc-966	7	25	namely	namely	ADV
ijtc-966	7	26	in	in	ADP
ijtc-966	7	27	the	the	DET
ijtc-966	7	28	preparation	preparation	NOUN
ijtc-966	7	29	and	and	CCONJ
ijtc-966	7	30	submission	submission	NOUN
ijtc-966	7	31	of	of	ADP
ijtc-966	7	32	realization	realization	NOUN
ijtc-966	7	33	reports	report	NOUN
ijtc-966	7	34	and	and	CCONJ
ijtc-966	7	35	obstacles	obstacle	NOUN
ijtc-966	7	36	also	also	ADV
ijtc-966	7	37	arise	arise	VERB
ijtc-966	7	38	from	from	ADP
ijtc-966	7	39	the	the	DET
ijtc-966	7	40	fissures	fissure	NOUN
ijtc-966	7	41	who	who	PRON
ijtc-966	7	42	have	have	VERB
ijtc-966	7	43	difficulty	difficulty	NOUN
ijtc-966	7	44	guiding	guide	VERB
ijtc-966	7	45	taxpayers	taxpayer	NOUN
ijtc-966	7	46	and	and	CCONJ
ijtc-966	7	47	there	there	PRON
ijtc-966	7	48	are	be	VERB
ijtc-966	7	49	constraints	constraint	NOUN
ijtc-966	7	50	in	in	ADP
ijtc-966	7	51	the	the	DET
ijtc-966	7	52	administrative	administrative	ADJ
ijtc-966	7	53	system	system	NOUN
ijtc-966	7	54	.	.	PUNCT
ijtc-966	8	1	the	the	DET
ijtc-966	8	2	driving	drive	VERB
ijtc-966	8	3	entity	entity	NOUN
ijtc-966	8	4	in	in	ADP
ijtc-966	8	5	the	the	DET
ijtc-966	8	6	implementation	implementation	NOUN
ijtc-966	8	7	of	of	ADP
ijtc-966	8	8	msme	msme	NOUN
ijtc-966	8	9	tax	tax	NOUN
ijtc-966	8	10	incentive	incentive	NOUN
ijtc-966	8	11	policy	policy	NOUN
ijtc-966	8	12	is	be	AUX
ijtc-966	8	13	socialization	socialization	NOUN
ijtc-966	8	14	through	through	ADP
ijtc-966	8	15	whatsapp	whatsapp	NOUN
ijtc-966	8	16	media	medium	NOUN
ijtc-966	8	17	and	and	CCONJ
ijtc-966	8	18	mail	mail	NOUN
ijtc-966	8	19	media	medium	NOUN
ijtc-966	8	20	by	by	ADP
ijtc-966	8	21	ar	ar	PROPN
ijtc-966	8	22	,	,	PUNCT
ijtc-966	8	23	confirmation	confirmation	NOUN
ijtc-966	8	24	and	and	CCONJ
ijtc-966	8	25	appeal	appeal	NOUN
ijtc-966	8	26	of	of	ADP
ijtc-966	8	27	ar	ar	PROPN
ijtc-966	8	28	to	to	ADP
ijtc-966	8	29	taxpayers	taxpayer	NOUN
ijtc-966	8	30	immediately	immediately	ADV
ijtc-966	8	31	submit	submit	VERB
ijtc-966	8	32	realization	realization	NOUN
ijtc-966	8	33	reports	report	NOUN
ijtc-966	8	34	,	,	PUNCT
ijtc-966	8	35	provide	provide	VERB
ijtc-966	8	36	ar	ar	NOUN
ijtc-966	8	37	guidance	guidance	NOUN
ijtc-966	8	38	to	to	ADP
ijtc-966	8	39	taxpayers	taxpayer	NOUN
ijtc-966	8	40	in	in	ADP
ijtc-966	8	41	delivering	deliver	VERB
ijtc-966	8	42	realization	realization	NOUN
ijtc-966	8	43	reports	report	NOUN
ijtc-966	8	44	if	if	SCONJ
ijtc-966	8	45	taxpayers	taxpayer	NOUN
ijtc-966	8	46	experience	experience	VERB
ijtc-966	8	47	obstacles	obstacle	NOUN
ijtc-966	8	48	,	,	PUNCT
ijtc-966	8	49	providing	provide	VERB
ijtc-966	8	50	opportunities	opportunity	NOUN
ijtc-966	8	51	to	to	ADP
ijtc-966	8	52	taxpayers	taxpayer	NOUN
ijtc-966	8	53	pp	pp	ADP
ijtc-966	8	54	23/2018	23/2018	NUM
ijtc-966	8	55	during	during	ADP
ijtc-966	8	56	the	the	DET
ijtc-966	8	57	december	december	PROPN
ijtc-966	8	58	tax	tax	NOUN
ijtc-966	8	59	period	period	NOUN
ijtc-966	8	60	to	to	PART
ijtc-966	8	61	report	report	VERB
ijtc-966	8	62	on	on	ADP
ijtc-966	8	63	the	the	DET
ijtc-966	8	64	realization	realization	NOUN
ijtc-966	8	65	of	of	ADP
ijtc-966	8	66	incentive	incentive	NOUN
ijtc-966	8	67	use	use	NOUN
ijtc-966	8	68	during	during	ADP
ijtc-966	8	69	2020	2020	NUM
ijtc-966	8	70	.	.	PUNCT
ijtc-966	9	1	keywords	keyword	NOUN
ijtc-966	9	2	:	:	PUNCT
ijtc-966	9	3	tax	tax	NOUN
ijtc-966	9	4	incentives	incentive	NOUN
ijtc-966	9	5	,	,	PUNCT
ijtc-966	9	6	policy	policy	NOUN
ijtc-966	9	7	evaluation	evaluation	NOUN
ijtc-966	9	8	,	,	PUNCT
ijtc-966	9	9	covid-19	covid-19	PROPN
ijtc-966	9	10	pandemic	pandemic	NOUN
ijtc-966	9	11	,	,	PUNCT
ijtc-966	9	12	msmes	msme	NOUN
ijtc-966	9	13	this	this	PRON
ijtc-966	9	14	is	be	AUX
ijtc-966	9	15	an	an	DET
ijtc-966	9	16	open	open	ADJ
ijtc-966	9	17	-	-	PUNCT
ijtc-966	9	18	access	access	NOUN
ijtc-966	9	19	article	article	NOUN
ijtc-966	9	20	under	under	ADP
ijtc-966	9	21	the	the	DET
ijtc-966	9	22	cc	cc	NOUN
ijtc-966	9	23	-	-	PUNCT
ijtc-966	9	24	by	by	ADP
ijtc-966	9	25	4.0	4.0	NUM
ijtc-966	9	26	license	license	NOUN
ijtc-966	9	27	.	.	PUNCT
ijtc-966	10	1	introduction	introduction	NOUN
ijtc-966	10	2	during	during	ADP
ijtc-966	10	3	the	the	DET
ijtc-966	10	4	covid-19	covid-19	PROPN
ijtc-966	10	5	pandemic	pandemic	NOUN
ijtc-966	10	6	in	in	ADP
ijtc-966	10	7	2020	2020	NUM
ijtc-966	10	8	until	until	ADP
ijtc-966	10	9	now	now	ADV
ijtc-966	10	10	,	,	PUNCT
ijtc-966	10	11	national	national	ADJ
ijtc-966	10	12	development	development	NOUN
ijtc-966	10	13	in	in	ADP
ijtc-966	10	14	indonesia	indonesia	PROPN
ijtc-966	10	15	has	have	AUX
ijtc-966	10	16	experienced	experience	VERB
ijtc-966	10	17	drastic	drastic	ADJ
ijtc-966	10	18	changes	change	NOUN
ijtc-966	10	19	.	.	PUNCT
ijtc-966	11	1	with	with	ADP
ijtc-966	11	2	the	the	DET
ijtc-966	11	3	current	current	ADJ
ijtc-966	11	4	conditions	condition	NOUN
ijtc-966	11	5	,	,	PUNCT
ijtc-966	11	6	indonesia	indonesia	PROPN
ijtc-966	11	7	will	will	AUX
ijtc-966	11	8	of	of	ADP
ijtc-966	11	9	course	course	NOUN
ijtc-966	11	10	need	need	VERB
ijtc-966	11	11	quite	quite	DET
ijtc-966	11	12	a	a	DET
ijtc-966	11	13	lot	lot	NOUN
ijtc-966	11	14	of	of	ADP
ijtc-966	11	15	funds	fund	NOUN
ijtc-966	11	16	to	to	PART
ijtc-966	11	17	carry	carry	VERB
ijtc-966	11	18	out	out	ADP
ijtc-966	11	19	its	its	PRON
ijtc-966	11	20	development	development	NOUN
ijtc-966	11	21	activities	activity	NOUN
ijtc-966	11	22	.	.	PUNCT
ijtc-966	12	1	these	these	DET
ijtc-966	12	2	funds	fund	NOUN
ijtc-966	12	3	come	come	VERB
ijtc-966	12	4	from	from	ADP
ijtc-966	12	5	domestic	domestic	ADJ
ijtc-966	12	6	and	and	CCONJ
ijtc-966	12	7	foreign	foreign	ADJ
ijtc-966	12	8	sources	source	NOUN
ijtc-966	12	9	.	.	PUNCT
ijtc-966	13	1	one	one	NUM
ijtc-966	13	2	way	way	NOUN
ijtc-966	13	3	to	to	PART
ijtc-966	13	4	obtain	obtain	VERB
ijtc-966	13	5	funds	fund	NOUN
ijtc-966	13	6	from	from	ADP
ijtc-966	13	7	domestic	domestic	ADJ
ijtc-966	13	8	sources	source	NOUN
ijtc-966	13	9	is	be	AUX
ijtc-966	13	10	by	by	ADP
ijtc-966	13	11	collecting	collect	VERB
ijtc-966	13	12	taxes	taxis	NOUN
ijtc-966	13	13	.	.	PUNCT
ijtc-966	14	1	taxes	taxis	NOUN
ijtc-966	14	2	are	be	AUX
ijtc-966	14	3	the	the	DET
ijtc-966	14	4	safest	safe	ADJ
ijtc-966	14	5	and	and	CCONJ
ijtc-966	14	6	most	most	ADV
ijtc-966	14	7	reliable	reliable	ADJ
ijtc-966	14	8	source	source	NOUN
ijtc-966	14	9	of	of	ADP
ijtc-966	14	10	funds	fund	NOUN
ijtc-966	14	11	because	because	SCONJ
ijtc-966	14	12	they	they	PRON
ijtc-966	14	13	are	be	AUX
ijtc-966	14	14	flexible	flexible	ADJ
ijtc-966	14	15	and	and	CCONJ
ijtc-966	14	16	easier	easy	ADJ
ijtc-966	14	17	to	to	PART
ijtc-966	14	18	influence	influence	VERB
ijtc-966	14	19	through	through	ADP
ijtc-966	14	20	the	the	DET
ijtc-966	14	21	policies	policy	NOUN
ijtc-966	14	22	of	of	ADP
ijtc-966	14	23	the	the	DET
ijtc-966	14	24	country	country	NOUN
ijtc-966	14	25	concerned	concerned	ADJ
ijtc-966	14	26	(	(	PUNCT
ijtc-966	14	27	drucker	drucker	NOUN
ijtc-966	14	28	et	et	PROPN
ijtc-966	14	29	al	al	PROPN
ijtc-966	14	30	.	.	PROPN
ijtc-966	14	31	,	,	PUNCT
ijtc-966	14	32	2020	2020	NUM
ijtc-966	14	33	;	;	PUNCT
ijtc-966	14	34	enrich	enrich	PROPN
ijtc-966	14	35	,	,	PUNCT
ijtc-966	14	36	2002	2002	NUM
ijtc-966	14	37	;	;	PUNCT
ijtc-966	14	38	okafor	okafor	PROPN
ijtc-966	14	39	et	et	PROPN
ijtc-966	14	40	al	al	PROPN
ijtc-966	14	41	.	.	PROPN
ijtc-966	14	42	,	,	PUNCT
ijtc-966	14	43	2020	2020	NUM
ijtc-966	14	44	)	)	PUNCT
ijtc-966	14	45	.	.	PUNCT
ijtc-966	15	1	for	for	ADP
ijtc-966	15	2	several	several	ADJ
ijtc-966	15	3	decades	decade	NOUN
ijtc-966	15	4	,	,	PUNCT
ijtc-966	15	5	indonesia	indonesia	PROPN
ijtc-966	15	6	's	's	PART
ijtc-966	15	7	economy	economy	NOUN
ijtc-966	15	8	has	have	AUX
ijtc-966	15	9	slowed	slow	VERB
ijtc-966	15	10	down	down	ADP
ijtc-966	15	11	and	and	CCONJ
ijtc-966	15	12	even	even	ADV
ijtc-966	15	13	stopped	stop	VERB
ijtc-966	15	14	for	for	ADP
ijtc-966	15	15	a	a	DET
ijtc-966	15	16	while	while	NOUN
ijtc-966	15	17	due	due	ADP
ijtc-966	15	18	to	to	ADP
ijtc-966	15	19	the	the	DET
ijtc-966	15	20	covid-19	covid-19	PROPN
ijtc-966	15	21	pandemic	pandemic	NOUN
ijtc-966	15	22	.	.	PUNCT
ijtc-966	16	1	referring	refer	VERB
ijtc-966	16	2	to	to	ADP
ijtc-966	16	3	the	the	DET
ijtc-966	16	4	article	article	NOUN
ijtc-966	16	5	written	write	VERB
ijtc-966	16	6	by	by	ADP
ijtc-966	16	7	fitriani	fitriani	ADJ
ijtc-966	16	8	(	(	PUNCT
ijtc-966	16	9	2020	2020	NUM
ijtc-966	16	10	)	)	PUNCT
ijtc-966	16	11	,	,	PUNCT
ijtc-966	16	12	the	the	DET
ijtc-966	16	13	central	central	ADJ
ijtc-966	16	14	statistics	statistics	PROPN
ijtc-966	16	15	agency	agency	PROPN
ijtc-966	16	16	(	(	PUNCT
ijtc-966	16	17	bps	bps	NOUN
ijtc-966	16	18	)	)	PUNCT
ijtc-966	16	19	has	have	AUX
ijtc-966	16	20	announced	announce	VERB
ijtc-966	16	21	that	that	SCONJ
ijtc-966	16	22	the	the	DET
ijtc-966	16	23	indonesian	indonesian	ADJ
ijtc-966	16	24	economy	economy	NOUN
ijtc-966	16	25	experienced	experience	VERB
ijtc-966	16	26	an	an	DET
ijtc-966	16	27	economic	economic	ADJ
ijtc-966	16	28	slowdown	slowdown	NOUN
ijtc-966	16	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	16	30	mailto:novianitarulandari@gmail.com	mailto:novianitarulandari@gmail.com	NOUN
ijtc-966	16	31	https://doi.org/10.52728/ijtc.v4i4.966	https://doi.org/10.52728/ijtc.v4i4.966	NOUN
ijtc-966	16	32	evaluation	evaluation	NOUN
ijtc-966	16	33	of	of	ADP
ijtc-966	16	34	tax	tax	NOUN
ijtc-966	16	35	incentive	incentive	NOUN
ijtc-966	16	36	policy	policy	NOUN
ijtc-966	16	37	for	for	ADP
ijtc-966	16	38	msmes	msme	NOUN
ijtc-966	16	39	in	in	ADP
ijtc-966	16	40	the	the	DET
ijtc-966	16	41	covid-19	covid-19	PROPN
ijtc-966	16	42	pandemic	pandemic	ADJ
ijtc-966	16	43	period	period	NOUN
ijtc-966	16	44	in	in	ADP
ijtc-966	16	45	improving	improve	VERB
ijtc-966	16	46	taxpayer	taxpayer	NOUN
ijtc-966	16	47	compliance	compliance	NOUN
ijtc-966	16	48	at	at	ADP
ijtc-966	16	49	the	the	DET
ijtc-966	16	50	jakarta	jakarta	PROPN
ijtc-966	16	51	kelapa	kelapa	PROPN
ijtc-966	16	52	gading	gading	PROPN
ijtc-966	16	53	primary	primary	ADJ
ijtc-966	16	54	tax	tax	NOUN
ijtc-966	16	55	service	service	NOUN
ijtc-966	16	56	office	office	NOUN
ijtc-966	16	57	rulandari	rulandari	NOUN
ijtc-966	16	58	896	896	NUM
ijtc-966	16	59	|	|	ADV
ijtc-966	16	60	ilomata	ilomata	PROPN
ijtc-966	16	61	international	international	ADJ
ijtc-966	16	62	journal	journal	NOUN
ijtc-966	16	63	of	of	ADP
ijtc-966	16	64	tax	tax	PROPN
ijtc-966	16	65	&	&	CCONJ
ijtc-966	16	66	accounting	accounting	NOUN
ijtc-966	16	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-966	16	68	in	in	ADP
ijtc-966	16	69	the	the	DET
ijtc-966	16	70	first	first	ADJ
ijtc-966	16	71	quarter	quarter	NOUN
ijtc-966	16	72	of	of	ADP
ijtc-966	16	73	2020	2020	NUM
ijtc-966	16	74	by	by	ADP
ijtc-966	16	75	2.9	2.9	NUM
ijtc-966	16	76	%	%	NOUN
ijtc-966	16	77	and	and	CCONJ
ijtc-966	16	78	is	be	AUX
ijtc-966	16	79	stated	state	VERB
ijtc-966	16	80	to	to	PART
ijtc-966	16	81	have	have	AUX
ijtc-966	16	82	decreased	decrease	VERB
ijtc-966	16	83	when	when	SCONJ
ijtc-966	16	84	viewed	view	VERB
ijtc-966	16	85	from	from	ADP
ijtc-966	16	86	the	the	DET
ijtc-966	16	87	fourth	fourth	ADJ
ijtc-966	16	88	quarter	quarter	NOUN
ijtc-966	16	89	of	of	ADP
ijtc-966	16	90	2019	2019	NUM
ijtc-966	16	91	which	which	PRON
ijtc-966	16	92	was	be	AUX
ijtc-966	16	93	recorded	record	VERB
ijtc-966	16	94	at	at	ADP
ijtc-966	16	95	minus	minus	ADP
ijtc-966	16	96	2	2	NUM
ijtc-966	16	97	.41	.41	NUM
ijtc-966	16	98	%	%	NOUN
ijtc-966	16	99	this	this	PRON
ijtc-966	16	100	was	be	AUX
ijtc-966	16	101	announced	announce	VERB
ijtc-966	16	102	by	by	ADP
ijtc-966	16	103	suhariyanto	suhariyanto	NOUN
ijtc-966	16	104	as	as	ADP
ijtc-966	16	105	head	head	NOUN
ijtc-966	16	106	of	of	ADP
ijtc-966	16	107	bps	bps	NOUN
ijtc-966	16	108	.	.	PUNCT
ijtc-966	17	1	several	several	ADJ
ijtc-966	17	2	stocks	stock	NOUN
ijtc-966	17	3	and	and	CCONJ
ijtc-966	17	4	trades	trade	VERB
ijtc-966	17	5	throughout	throughout	ADP
ijtc-966	17	6	the	the	DET
ijtc-966	17	7	world	world	NOUN
ijtc-966	17	8	experienced	experience	VERB
ijtc-966	17	9	a	a	DET
ijtc-966	17	10	decline	decline	NOUN
ijtc-966	17	11	,	,	PUNCT
ijtc-966	17	12	in	in	ADP
ijtc-966	17	13	indonesia	indonesia	PROPN
ijtc-966	17	14	itself	itself	PRON
ijtc-966	17	15	,	,	PUNCT
ijtc-966	17	16	many	many	ADJ
ijtc-966	17	17	businesses	business	NOUN
ijtc-966	17	18	experienced	experience	VERB
ijtc-966	17	19	deficits	deficit	NOUN
ijtc-966	17	20	due	due	ADJ
ijtc-966	17	21	to	to	ADP
ijtc-966	17	22	the	the	DET
ijtc-966	17	23	economic	economic	ADJ
ijtc-966	17	24	shutdown	shutdown	NOUN
ijtc-966	17	25	and	and	CCONJ
ijtc-966	17	26	also	also	ADV
ijtc-966	17	27	the	the	DET
ijtc-966	17	28	implementation	implementation	NOUN
ijtc-966	17	29	of	of	ADP
ijtc-966	17	30	limited	limited	ADJ
ijtc-966	17	31	activities	activity	NOUN
ijtc-966	17	32	in	in	ADP
ijtc-966	17	33	indonesia	indonesia	PROPN
ijtc-966	17	34	,	,	PUNCT
ijtc-966	17	35	which	which	PRON
ijtc-966	17	36	caused	cause	VERB
ijtc-966	17	37	the	the	DET
ijtc-966	17	38	weakening	weakening	NOUN
ijtc-966	17	39	of	of	ADP
ijtc-966	17	40	the	the	DET
ijtc-966	17	41	indonesian	indonesian	ADJ
ijtc-966	17	42	economy	economy	NOUN
ijtc-966	17	43	and	and	CCONJ
ijtc-966	17	44	state	state	NOUN
ijtc-966	17	45	finances	finance	NOUN
ijtc-966	17	46	(	(	PUNCT
ijtc-966	17	47	hembre	hembre	NOUN
ijtc-966	17	48	&	&	CCONJ
ijtc-966	17	49	dantas	danta	NOUN
ijtc-966	17	50	,	,	PUNCT
ijtc-966	17	51	2022	2022	NUM
ijtc-966	17	52	;	;	PUNCT
ijtc-966	17	53	liu	liu	PROPN
ijtc-966	17	54	et	et	PROPN
ijtc-966	17	55	al	al	PROPN
ijtc-966	17	56	.	.	PROPN
ijtc-966	17	57	,	,	PUNCT
ijtc-966	17	58	2020	2020	NUM
ijtc-966	17	59	;	;	PUNCT
ijtc-966	17	60	sun	sun	PROPN
ijtc-966	17	61	et	et	PROPN
ijtc-966	17	62	al	al	PROPN
ijtc-966	17	63	.	.	PROPN
ijtc-966	17	64	,	,	PUNCT
ijtc-966	17	65	2021	2021	NUM
ijtc-966	17	66	)	)	PUNCT
ijtc-966	17	67	.	.	PUNCT
ijtc-966	18	1	currently	currently	ADV
ijtc-966	18	2	,	,	PUNCT
ijtc-966	18	3	in	in	ADP
ijtc-966	18	4	line	line	NOUN
ijtc-966	18	5	with	with	ADP
ijtc-966	18	6	the	the	DET
ijtc-966	18	7	decline	decline	NOUN
ijtc-966	18	8	in	in	ADP
ijtc-966	18	9	positive	positive	ADJ
ijtc-966	18	10	covid-19	covid-19	PROPN
ijtc-966	18	11	cases	case	NOUN
ijtc-966	18	12	and	and	CCONJ
ijtc-966	18	13	the	the	DET
ijtc-966	18	14	implementation	implementation	NOUN
ijtc-966	18	15	of	of	ADP
ijtc-966	18	16	vaccinations	vaccination	NOUN
ijtc-966	18	17	,	,	PUNCT
ijtc-966	18	18	according	accord	VERB
ijtc-966	18	19	to	to	ADP
ijtc-966	18	20	the	the	DET
ijtc-966	18	21	economic	economic	ADJ
ijtc-966	18	22	minister	minister	NOUN
ijtc-966	18	23	,	,	PUNCT
ijtc-966	18	24	airlangga	airlangga	PROPN
ijtc-966	18	25	said	say	VERB
ijtc-966	18	26	that	that	SCONJ
ijtc-966	18	27	the	the	DET
ijtc-966	18	28	current	current	ADJ
ijtc-966	18	29	performance	performance	NOUN
ijtc-966	18	30	of	of	ADP
ijtc-966	18	31	the	the	DET
ijtc-966	18	32	retail	retail	ADJ
ijtc-966	18	33	sector	sector	NOUN
ijtc-966	18	34	has	have	AUX
ijtc-966	18	35	shown	show	VERB
ijtc-966	18	36	an	an	DET
ijtc-966	18	37	increase	increase	NOUN
ijtc-966	18	38	in	in	ADP
ijtc-966	18	39	retail	retail	ADJ
ijtc-966	18	40	sales	sale	NOUN
ijtc-966	18	41	in	in	ADP
ijtc-966	18	42	the	the	DET
ijtc-966	18	43	q1	q1	NOUN
ijtc-966	18	44	-	-	PUNCT
ijtc-966	18	45	2021	2021	NUM
ijtc-966	18	46	period	period	NOUN
ijtc-966	18	47	.	.	PUNCT
ijtc-966	19	1	several	several	ADJ
ijtc-966	19	2	shopping	shopping	NOUN
ijtc-966	19	3	subgroups	subgroup	NOUN
ijtc-966	19	4	that	that	PRON
ijtc-966	19	5	experienced	experience	VERB
ijtc-966	19	6	an	an	DET
ijtc-966	19	7	increase	increase	NOUN
ijtc-966	19	8	in	in	ADP
ijtc-966	19	9	the	the	DET
ijtc-966	19	10	first	first	ADJ
ijtc-966	19	11	quarter	quarter	NOUN
ijtc-966	19	12	of	of	ADP
ijtc-966	19	13	2021	2021	NUM
ijtc-966	19	14	include	include	VERB
ijtc-966	19	15	supermarkets	supermarket	NOUN
ijtc-966	19	16	,	,	PUNCT
ijtc-966	19	17	restaurants	restaurant	NOUN
ijtc-966	19	18	,	,	PUNCT
ijtc-966	19	19	medical	medical	ADJ
ijtc-966	19	20	,	,	PUNCT
ijtc-966	19	21	household	household	NOUN
ijtc-966	19	22	,	,	PUNCT
ijtc-966	19	23	and	and	CCONJ
ijtc-966	19	24	fashion	fashion	NOUN
ijtc-966	19	25	.	.	PUNCT
ijtc-966	20	1	apart	apart	ADV
ijtc-966	20	2	from	from	ADP
ijtc-966	20	3	that	that	PRON
ijtc-966	20	4	,	,	PUNCT
ijtc-966	20	5	the	the	DET
ijtc-966	20	6	release	release	NOUN
ijtc-966	20	7	of	of	ADP
ijtc-966	20	8	indonesian	indonesian	ADJ
ijtc-966	20	9	manufacturing	manufacturing	NOUN
ijtc-966	20	10	purchasing	purchasing	NOUN
ijtc-966	20	11	managers	manager	NOUN
ijtc-966	20	12	'	'	PART
ijtc-966	20	13	index	index	NOUN
ijtc-966	20	14	(	(	PUNCT
ijtc-966	20	15	pmi	pmi	NOUN
ijtc-966	20	16	)	)	PUNCT
ijtc-966	20	17	data	datum	NOUN
ijtc-966	20	18	also	also	ADV
ijtc-966	20	19	showed	show	VERB
ijtc-966	20	20	encouraging	encouraging	ADJ
ijtc-966	20	21	things	thing	NOUN
ijtc-966	20	22	,	,	PUNCT
ijtc-966	20	23	where	where	SCONJ
ijtc-966	20	24	the	the	DET
ijtc-966	20	25	indonesian	indonesian	ADJ
ijtc-966	20	26	manufacturing	manufacturing	NOUN
ijtc-966	20	27	sector	sector	NOUN
ijtc-966	20	28	experienced	experience	VERB
ijtc-966	20	29	accelerated	accelerate	VERB
ijtc-966	20	30	growth	growth	NOUN
ijtc-966	20	31	in	in	ADP
ijtc-966	20	32	april	april	PROPN
ijtc-966	20	33	2021	2021	NUM
ijtc-966	20	34	by	by	ADP
ijtc-966	20	35	recording	record	VERB
ijtc-966	20	36	a	a	DET
ijtc-966	20	37	record	record	NOUN
ijtc-966	20	38	high	high	ADJ
ijtc-966	20	39	at	at	ADP
ijtc-966	20	40	54.6	54.6	NUM
ijtc-966	20	41	,	,	PUNCT
ijtc-966	20	42	which	which	PRON
ijtc-966	20	43	means	mean	VERB
ijtc-966	20	44	an	an	DET
ijtc-966	20	45	increase	increase	NOUN
ijtc-966	20	46	from	from	ADP
ijtc-966	20	47	53.2	53.2	NUM
ijtc-966	20	48	in	in	ADP
ijtc-966	20	49	the	the	DET
ijtc-966	20	50	previous	previous	ADJ
ijtc-966	20	51	month	month	NOUN
ijtc-966	20	52	.	.	PUNCT
ijtc-966	21	1	according	accord	VERB
ijtc-966	21	2	to	to	ADP
ijtc-966	21	3	a	a	DET
ijtc-966	21	4	press	press	NOUN
ijtc-966	21	5	release	release	NOUN
ijtc-966	21	6	from	from	ADP
ijtc-966	21	7	the	the	DET
ijtc-966	21	8	coordinating	coordinate	VERB
ijtc-966	21	9	ministry	ministry	NOUN
ijtc-966	21	10	for	for	ADP
ijtc-966	21	11	the	the	DET
ijtc-966	21	12	economy	economy	NOUN
ijtc-966	21	13	(	(	PUNCT
ijtc-966	21	14	05/05/2021	05/05/2021	NUM
ijtc-966	21	15	)	)	PUNCT
ijtc-966	21	16	msmes	msme	NOUN
ijtc-966	21	17	are	be	AUX
ijtc-966	21	18	the	the	DET
ijtc-966	21	19	most	most	ADV
ijtc-966	21	20	important	important	ADJ
ijtc-966	21	21	pillar	pillar	NOUN
ijtc-966	21	22	in	in	ADP
ijtc-966	21	23	the	the	DET
ijtc-966	21	24	indonesian	indonesian	ADJ
ijtc-966	21	25	economy	economy	NOUN
ijtc-966	21	26	.	.	PUNCT
ijtc-966	22	1	based	base	VERB
ijtc-966	22	2	on	on	ADP
ijtc-966	22	3	data	datum	NOUN
ijtc-966	22	4	from	from	ADP
ijtc-966	22	5	the	the	DET
ijtc-966	22	6	ministry	ministry	PROPN
ijtc-966	22	7	of	of	ADP
ijtc-966	22	8	cooperatives	cooperative	NOUN
ijtc-966	22	9	and	and	CCONJ
ijtc-966	22	10	smes	sme	NOUN
ijtc-966	22	11	for	for	ADP
ijtc-966	22	12	2021	2021	NUM
ijtc-966	22	13	,	,	PUNCT
ijtc-966	22	14	the	the	DET
ijtc-966	22	15	number	number	NOUN
ijtc-966	22	16	of	of	ADP
ijtc-966	22	17	msmes	msme	NOUN
ijtc-966	22	18	has	have	AUX
ijtc-966	22	19	now	now	ADV
ijtc-966	22	20	reached	reach	VERB
ijtc-966	22	21	64.2	64.2	NUM
ijtc-966	22	22	million	million	NUM
ijtc-966	22	23	with	with	ADP
ijtc-966	22	24	a	a	DET
ijtc-966	22	25	contribution	contribution	NOUN
ijtc-966	22	26	to	to	ADP
ijtc-966	22	27	gross	gross	ADJ
ijtc-966	22	28	domestic	domestic	ADJ
ijtc-966	22	29	product	product	NOUN
ijtc-966	22	30	(	(	PUNCT
ijtc-966	22	31	gdp	gdp	NOUN
ijtc-966	22	32	)	)	PUNCT
ijtc-966	22	33	of	of	ADP
ijtc-966	22	34	61.07	61.07	NUM
ijtc-966	22	35	%	%	NOUN
ijtc-966	22	36	or	or	CCONJ
ijtc-966	22	37	8,573.89	8,573.89	NUM
ijtc-966	22	38	trillion	trillion	NUM
ijtc-966	22	39	rupiah	rupiah	NOUN
ijtc-966	22	40	.	.	PUNCT
ijtc-966	23	1	the	the	DET
ijtc-966	23	2	contribution	contribution	NOUN
ijtc-966	23	3	of	of	ADP
ijtc-966	23	4	msmes	msme	NOUN
ijtc-966	23	5	to	to	ADP
ijtc-966	23	6	the	the	DET
ijtc-966	23	7	indonesian	indonesian	ADJ
ijtc-966	23	8	economy	economy	NOUN
ijtc-966	23	9	includes	include	VERB
ijtc-966	23	10	the	the	DET
ijtc-966	23	11	ability	ability	NOUN
ijtc-966	23	12	to	to	PART
ijtc-966	23	13	absorb	absorb	VERB
ijtc-966	23	14	97	97	NUM
ijtc-966	23	15	%	%	NOUN
ijtc-966	23	16	of	of	ADP
ijtc-966	23	17	the	the	DET
ijtc-966	23	18	total	total	ADJ
ijtc-966	23	19	existing	exist	VERB
ijtc-966	23	20	workforce	workforce	NOUN
ijtc-966	23	21	and	and	CCONJ
ijtc-966	23	22	raise	raise	VERB
ijtc-966	23	23	60.4	60.4	NUM
ijtc-966	23	24	%	%	NOUN
ijtc-966	23	25	of	of	ADP
ijtc-966	23	26	total	total	ADJ
ijtc-966	23	27	investment	investment	NOUN
ijtc-966	23	28	.	.	PUNCT
ijtc-966	24	1	however	however	ADV
ijtc-966	24	2	,	,	PUNCT
ijtc-966	24	3	the	the	DET
ijtc-966	24	4	high	high	ADJ
ijtc-966	24	5	number	number	NOUN
ijtc-966	24	6	of	of	ADP
ijtc-966	24	7	msmes	msme	NOUN
ijtc-966	24	8	in	in	ADP
ijtc-966	24	9	indonesia	indonesia	PROPN
ijtc-966	24	10	can	can	AUX
ijtc-966	24	11	not	not	PART
ijtc-966	24	12	be	be	AUX
ijtc-966	24	13	separated	separate	VERB
ijtc-966	24	14	from	from	ADP
ijtc-966	24	15	the	the	DET
ijtc-966	24	16	existing	exist	VERB
ijtc-966	24	17	challenges	challenge	NOUN
ijtc-966	24	18	(	(	PUNCT
ijtc-966	24	19	kovac	kovac	PROPN
ijtc-966	24	20	&	&	CCONJ
ijtc-966	24	21	klun	klun	PROPN
ijtc-966	24	22	,	,	PUNCT
ijtc-966	24	23	2021	2021	NUM
ijtc-966	24	24	;	;	PUNCT
ijtc-966	24	25	ward	ward	NOUN
ijtc-966	24	26	et	et	PROPN
ijtc-966	24	27	al	al	PROPN
ijtc-966	24	28	.	.	PROPN
ijtc-966	24	29	,	,	PUNCT
ijtc-966	24	30	2020	2020	NUM
ijtc-966	24	31	;	;	PUNCT
ijtc-966	24	32	xiao	xiao	PROPN
ijtc-966	24	33	&	&	CCONJ
ijtc-966	24	34	xi	xi	PROPN
ijtc-966	24	35	,	,	PUNCT
ijtc-966	24	36	2021	2021	NUM
ijtc-966	24	37	)	)	PUNCT
ijtc-966	24	38	.	.	PUNCT
ijtc-966	25	1	to	to	PART
ijtc-966	25	2	answer	answer	VERB
ijtc-966	25	3	this	this	DET
ijtc-966	25	4	challenge	challenge	NOUN
ijtc-966	25	5	,	,	PUNCT
ijtc-966	25	6	the	the	DET
ijtc-966	25	7	government	government	NOUN
ijtc-966	25	8	has	have	AUX
ijtc-966	25	9	implemented	implement	VERB
ijtc-966	25	10	several	several	ADJ
ijtc-966	25	11	msme	msme	NOUN
ijtc-966	25	12	support	support	NOUN
ijtc-966	25	13	programs	program	NOUN
ijtc-966	25	14	,	,	PUNCT
ijtc-966	25	15	including	include	VERB
ijtc-966	25	16	incentives	incentive	NOUN
ijtc-966	25	17	and	and	CCONJ
ijtc-966	25	18	financing	financing	NOUN
ijtc-966	25	19	assistance	assistance	NOUN
ijtc-966	25	20	through	through	ADP
ijtc-966	25	21	the	the	DET
ijtc-966	25	22	pen	pen	NOUN
ijtc-966	25	23	program	program	NOUN
ijtc-966	25	24	,	,	PUNCT
ijtc-966	25	25	people	people	NOUN
ijtc-966	25	26	's	's	PART
ijtc-966	25	27	business	business	NOUN
ijtc-966	25	28	credit	credit	NOUN
ijtc-966	25	29	,	,	PUNCT
ijtc-966	25	30	national	national	ADJ
ijtc-966	25	31	movement	movement	NOUN
ijtc-966	25	32	proud	proud	ADJ
ijtc-966	25	33	to	to	PART
ijtc-966	25	34	be	be	AUX
ijtc-966	25	35	made	make	VERB
ijtc-966	25	36	in	in	ADP
ijtc-966	25	37	indonesia	indonesia	PROPN
ijtc-966	25	38	(	(	PUNCT
ijtc-966	25	39	gernas	gernas	PROPN
ijtc-966	25	40	bbi	bbi	PROPN
ijtc-966	25	41	)	)	PUNCT
ijtc-966	25	42	,	,	PUNCT
ijtc-966	25	43	digitalization	digitalization	NOUN
ijtc-966	25	44	of	of	ADP
ijtc-966	25	45	msme	msme	NOUN
ijtc-966	25	46	marketing	marketing	NOUN
ijtc-966	25	47	,	,	PUNCT
ijtc-966	25	48	strengthening	strengthen	VERB
ijtc-966	25	49	entrepreneurship	entrepreneurship	NOUN
ijtc-966	25	50	alumni	alumnus	NOUN
ijtc-966	25	51	of	of	ADP
ijtc-966	25	52	the	the	DET
ijtc-966	25	53	pre	pre	ADJ
ijtc-966	25	54	-	-	ADJ
ijtc-966	25	55	employment	employment	ADJ
ijtc-966	25	56	card	card	NOUN
ijtc-966	25	57	program	program	NOUN
ijtc-966	25	58	through	through	ADP
ijtc-966	25	59	kur	kur	NOUN
ijtc-966	25	60	financing	financing	NOUN
ijtc-966	25	61	,	,	PUNCT
ijtc-966	25	62	and	and	CCONJ
ijtc-966	25	63	also	also	ADV
ijtc-966	25	64	includes	include	VERB
ijtc-966	25	65	a	a	DET
ijtc-966	25	66	long	long	ADJ
ijtc-966	25	67	-	-	PUNCT
ijtc-966	25	68	term	term	NOUN
ijtc-966	25	69	strategy	strategy	NOUN
ijtc-966	25	70	to	to	PART
ijtc-966	25	71	raise	raise	VERB
ijtc-966	25	72	the	the	DET
ijtc-966	25	73	class	class	NOUN
ijtc-966	25	74	of	of	ADP
ijtc-966	25	75	msmes	msme	NOUN
ijtc-966	25	76	through	through	ADP
ijtc-966	25	77	the	the	DET
ijtc-966	25	78	job	job	NOUN
ijtc-966	25	79	creation	creation	NOUN
ijtc-966	25	80	law	law	NOUN
ijtc-966	25	81	.	.	PUNCT
ijtc-966	26	1	by	by	ADP
ijtc-966	26	2	law	law	PROPN
ijtc-966	26	3	no	no	NOUN
ijtc-966	26	4	.	.	PROPN
ijtc-966	26	5	28	28	NUM
ijtc-966	26	6	of	of	ADP
ijtc-966	26	7	2007	2007	NUM
ijtc-966	26	8	concerning	concern	VERB
ijtc-966	26	9	general	general	ADJ
ijtc-966	26	10	provisions	provision	NOUN
ijtc-966	26	11	and	and	CCONJ
ijtc-966	26	12	tax	tax	NOUN
ijtc-966	26	13	procedures	procedure	NOUN
ijtc-966	26	14	(	(	PUNCT
ijtc-966	26	15	kup	kup	PROPN
ijtc-966	26	16	)	)	PUNCT
ijtc-966	26	17	,	,	PUNCT
ijtc-966	26	18	tax	tax	NOUN
ijtc-966	26	19	is	be	AUX
ijtc-966	26	20	a	a	DET
ijtc-966	26	21	mandatory	mandatory	ADJ
ijtc-966	26	22	contribution	contribution	NOUN
ijtc-966	26	23	to	to	ADP
ijtc-966	26	24	the	the	DET
ijtc-966	26	25	state	state	NOUN
ijtc-966	26	26	owed	owe	VERB
ijtc-966	26	27	by	by	ADP
ijtc-966	26	28	an	an	DET
ijtc-966	26	29	individual	individual	NOUN
ijtc-966	26	30	or	or	CCONJ
ijtc-966	26	31	entity	entity	NOUN
ijtc-966	26	32	that	that	PRON
ijtc-966	26	33	is	be	AUX
ijtc-966	26	34	coercive	coercive	ADJ
ijtc-966	26	35	based	base	VERB
ijtc-966	26	36	on	on	ADP
ijtc-966	26	37	law	law	NOUN
ijtc-966	26	38	,	,	PUNCT
ijtc-966	26	39	with	with	ADP
ijtc-966	26	40	no	no	DET
ijtc-966	26	41	direct	direct	ADJ
ijtc-966	26	42	compensation	compensation	NOUN
ijtc-966	26	43	,	,	PUNCT
ijtc-966	26	44	and	and	CCONJ
ijtc-966	26	45	is	be	AUX
ijtc-966	26	46	used	use	VERB
ijtc-966	26	47	for	for	ADP
ijtc-966	26	48	state	state	NOUN
ijtc-966	26	49	needs	need	NOUN
ijtc-966	26	50	as	as	ADV
ijtc-966	26	51	much	much	ADJ
ijtc-966	26	52	as	as	ADP
ijtc-966	26	53	possible	possible	ADJ
ijtc-966	26	54	.	.	PUNCT
ijtc-966	27	1	prosperity	prosperity	NOUN
ijtc-966	27	2	of	of	ADP
ijtc-966	27	3	the	the	DET
ijtc-966	27	4	people	people	NOUN
ijtc-966	27	5	.	.	PUNCT
ijtc-966	28	1	based	base	VERB
ijtc-966	28	2	on	on	ADP
ijtc-966	28	3	the	the	DET
ijtc-966	28	4	contents	content	NOUN
ijtc-966	28	5	of	of	ADP
ijtc-966	28	6	this	this	DET
ijtc-966	28	7	law	law	NOUN
ijtc-966	28	8	,	,	PUNCT
ijtc-966	28	9	it	it	PRON
ijtc-966	28	10	is	be	AUX
ijtc-966	28	11	clear	clear	ADJ
ijtc-966	28	12	that	that	SCONJ
ijtc-966	28	13	taxes	taxis	NOUN
ijtc-966	28	14	are	be	AUX
ijtc-966	28	15	a	a	DET
ijtc-966	28	16	source	source	NOUN
ijtc-966	28	17	of	of	ADP
ijtc-966	28	18	income	income	NOUN
ijtc-966	28	19	for	for	ADP
ijtc-966	28	20	the	the	DET
ijtc-966	28	21	state	state	NOUN
ijtc-966	28	22	.	.	PUNCT
ijtc-966	29	1	one	one	NOUN
ijtc-966	29	2	that	that	PRON
ijtc-966	29	3	contributes	contribute	VERB
ijtc-966	29	4	quite	quite	ADV
ijtc-966	29	5	highly	highly	ADV
ijtc-966	29	6	to	to	ADP
ijtc-966	29	7	state	state	NOUN
ijtc-966	29	8	tax	tax	NOUN
ijtc-966	29	9	revenues	revenue	NOUN
ijtc-966	29	10	is	be	AUX
ijtc-966	29	11	the	the	DET
ijtc-966	29	12	micro	micro	NOUN
ijtc-966	29	13	,	,	PUNCT
ijtc-966	29	14	small	small	ADJ
ijtc-966	29	15	,	,	PUNCT
ijtc-966	29	16	and	and	CCONJ
ijtc-966	29	17	medium	medium	ADJ
ijtc-966	29	18	enterprises	enterprise	NOUN
ijtc-966	29	19	(	(	PUNCT
ijtc-966	29	20	msme	msme	NOUN
ijtc-966	29	21	)	)	PUNCT
ijtc-966	29	22	sector	sector	NOUN
ijtc-966	29	23	(	(	PUNCT
ijtc-966	29	24	kasami	kasami	NOUN
ijtc-966	29	25	,	,	PUNCT
ijtc-966	29	26	2021	2021	NUM
ijtc-966	29	27	;	;	PUNCT
ijtc-966	29	28	starnini	starnini	NOUN
ijtc-966	29	29	et	et	PROPN
ijtc-966	29	30	al	al	PROPN
ijtc-966	29	31	.	.	PROPN
ijtc-966	29	32	,	,	PUNCT
ijtc-966	29	33	2021	2021	NUM
ijtc-966	29	34	)	)	PUNCT
ijtc-966	29	35	.	.	PUNCT
ijtc-966	30	1	one	one	NUM
ijtc-966	30	2	of	of	ADP
ijtc-966	30	3	the	the	DET
ijtc-966	30	4	government	government	NOUN
ijtc-966	30	5	's	's	PART
ijtc-966	30	6	efforts	effort	NOUN
ijtc-966	30	7	in	in	ADP
ijtc-966	30	8	the	the	DET
ijtc-966	30	9	field	field	NOUN
ijtc-966	30	10	of	of	ADP
ijtc-966	30	11	taxation	taxation	NOUN
ijtc-966	30	12	in	in	ADP
ijtc-966	30	13	national	national	ADJ
ijtc-966	30	14	economic	economic	ADJ
ijtc-966	30	15	recovery	recovery	NOUN
ijtc-966	30	16	is	be	AUX
ijtc-966	30	17	the	the	DET
ijtc-966	30	18	existence	existence	NOUN
ijtc-966	30	19	of	of	ADP
ijtc-966	30	20	a	a	DET
ijtc-966	30	21	tax	tax	NOUN
ijtc-966	30	22	incentive	incentive	NOUN
ijtc-966	30	23	policy	policy	NOUN
ijtc-966	30	24	.	.	PUNCT
ijtc-966	31	1	this	this	DET
ijtc-966	31	2	tax	tax	NOUN
ijtc-966	31	3	incentive	incentive	NOUN
ijtc-966	31	4	policy	policy	NOUN
ijtc-966	31	5	aims	aim	VERB
ijtc-966	31	6	to	to	PART
ijtc-966	31	7	help	help	VERB
ijtc-966	31	8	move	move	VERB
ijtc-966	31	9	the	the	DET
ijtc-966	31	10	wheels	wheel	NOUN
ijtc-966	31	11	of	of	ADP
ijtc-966	31	12	the	the	DET
ijtc-966	31	13	country	country	NOUN
ijtc-966	31	14	's	's	PART
ijtc-966	31	15	economy	economy	NOUN
ijtc-966	31	16	which	which	PRON
ijtc-966	31	17	is	be	AUX
ijtc-966	31	18	experiencing	experience	VERB
ijtc-966	31	19	a	a	DET
ijtc-966	31	20	rapid	rapid	ADJ
ijtc-966	31	21	decline	decline	NOUN
ijtc-966	31	22	due	due	ADP
ijtc-966	31	23	to	to	ADP
ijtc-966	31	24	the	the	DET
ijtc-966	31	25	covid-19	covid-19	PROPN
ijtc-966	31	26	pandemic	pandemic	NOUN
ijtc-966	31	27	.	.	PUNCT
ijtc-966	32	1	the	the	DET
ijtc-966	32	2	tax	tax	NOUN
ijtc-966	32	3	incentive	incentive	NOUN
ijtc-966	32	4	policy	policy	NOUN
ijtc-966	32	5	is	be	AUX
ijtc-966	32	6	contained	contain	VERB
ijtc-966	32	7	in	in	ADP
ijtc-966	32	8	minister	minister	NOUN
ijtc-966	32	9	of	of	ADP
ijtc-966	32	10	finance	finance	NOUN
ijtc-966	32	11	regulation	regulation	NOUN
ijtc-966	32	12	(	(	PUNCT
ijtc-966	32	13	pmk	pmk	PROPN
ijtc-966	32	14	)	)	PUNCT
ijtc-966	32	15	number	number	NOUN
ijtc-966	32	16	86	86	NUM
ijtc-966	32	17	of	of	ADP
ijtc-966	32	18	2020	2020	NUM
ijtc-966	32	19	.	.	PUNCT
ijtc-966	33	1	this	this	DET
ijtc-966	33	2	regulation	regulation	NOUN
ijtc-966	33	3	is	be	AUX
ijtc-966	33	4	a	a	DET
ijtc-966	33	5	revision	revision	NOUN
ijtc-966	33	6	of	of	ADP
ijtc-966	33	7	the	the	DET
ijtc-966	33	8	previous	previous	ADJ
ijtc-966	33	9	pmk	pmk	PROPN
ijtc-966	33	10	,	,	PUNCT
ijtc-966	33	11	namely	namely	ADV
ijtc-966	33	12	pmk	pmk	PROPN
ijtc-966	33	13	number	number	NOUN
ijtc-966	33	14	44	44	NUM
ijtc-966	33	15	of	of	ADP
ijtc-966	33	16	2020	2020	NUM
ijtc-966	33	17	concerning	concern	VERB
ijtc-966	33	18	tax	tax	NOUN
ijtc-966	33	19	incentives	incentive	NOUN
ijtc-966	33	20	for	for	ADP
ijtc-966	33	21	taxpayers	taxpayer	NOUN
ijtc-966	33	22	affected	affect	VERB
ijtc-966	33	23	by	by	ADP
ijtc-966	33	24	the	the	DET
ijtc-966	33	25	coronavirus	coronavirus	NOUN
ijtc-966	33	26	pandemic	pandemic	ADJ
ijtc-966	33	27	.	.	PUNCT
ijtc-966	34	1	the	the	DET
ijtc-966	34	2	5	5	NUM
ijtc-966	34	3	(	(	PUNCT
ijtc-966	34	4	five	five	NUM
ijtc-966	34	5	)	)	PUNCT
ijtc-966	34	6	tax	tax	NOUN
ijtc-966	34	7	incentive	incentive	NOUN
ijtc-966	34	8	policies	policy	NOUN
ijtc-966	34	9	are	be	AUX
ijtc-966	34	10	pph	pph	PROPN
ijtc-966	34	11	article	article	NOUN
ijtc-966	34	12	21	21	NUM
ijtc-966	34	13	incentives	incentive	NOUN
ijtc-966	34	14	,	,	PUNCT
ijtc-966	34	15	pph	pph	PROPN
ijtc-966	34	16	article	article	NOUN
ijtc-966	34	17	22	22	NUM
ijtc-966	34	18	on	on	ADP
ijtc-966	34	19	imports	import	NOUN
ijtc-966	34	20	,	,	PUNCT
ijtc-966	34	21	pph	pph	PROPN
ijtc-966	34	22	article	article	NOUN
ijtc-966	34	23	25	25	NUM
ijtc-966	34	24	installments	installment	NOUN
ijtc-966	34	25	,	,	PUNCT
ijtc-966	34	26	msme	msme	NOUN
ijtc-966	34	27	tax	tax	NOUN
ijtc-966	34	28	and	and	CCONJ
ijtc-966	34	29	vat	vat	NOUN
ijtc-966	34	30	.	.	PUNCT
ijtc-966	35	1	according	accord	VERB
ijtc-966	35	2	to	to	ADP
ijtc-966	35	3	putra	putra	PROPN
ijtc-966	35	4	(	(	PUNCT
ijtc-966	35	5	2016	2016	NUM
ijtc-966	35	6	)	)	PUNCT
ijtc-966	35	7	micro	micro	NOUN
ijtc-966	35	8	,	,	PUNCT
ijtc-966	35	9	small	small	ADJ
ijtc-966	35	10	and	and	CCONJ
ijtc-966	35	11	medium	medium	ADJ
ijtc-966	35	12	enterprises	enterprise	NOUN
ijtc-966	35	13	(	(	PUNCT
ijtc-966	35	14	msmes	msme	NOUN
ijtc-966	35	15	)	)	PUNCT
ijtc-966	35	16	are	be	AUX
ijtc-966	35	17	productive	productive	ADJ
ijtc-966	35	18	businesses	business	NOUN
ijtc-966	35	19	owned	own	VERB
ijtc-966	35	20	by	by	ADP
ijtc-966	35	21	individuals	individual	NOUN
ijtc-966	35	22	or	or	CCONJ
ijtc-966	35	23	entities	entity	NOUN
ijtc-966	35	24	that	that	PRON
ijtc-966	35	25	have	have	AUX
ijtc-966	35	26	met	meet	VERB
ijtc-966	35	27	the	the	DET
ijtc-966	35	28	criteria	criterion	NOUN
ijtc-966	35	29	as	as	SCONJ
ijtc-966	35	30	stipulated	stipulate	VERB
ijtc-966	35	31	in	in	ADP
ijtc-966	35	32	law	law	NOUN
ijtc-966	35	33	number	number	NOUN
ijtc-966	35	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	35	35	evaluation	evaluation	NOUN
ijtc-966	35	36	of	of	ADP
ijtc-966	35	37	tax	tax	NOUN
ijtc-966	35	38	incentive	incentive	NOUN
ijtc-966	35	39	policy	policy	NOUN
ijtc-966	35	40	for	for	ADP
ijtc-966	35	41	msmes	msme	NOUN
ijtc-966	35	42	in	in	ADP
ijtc-966	35	43	the	the	DET
ijtc-966	35	44	covid-19	covid-19	PROPN
ijtc-966	35	45	pandemic	pandemic	ADJ
ijtc-966	35	46	period	period	NOUN
ijtc-966	35	47	in	in	ADP
ijtc-966	35	48	improving	improve	VERB
ijtc-966	35	49	taxpayer	taxpayer	NOUN
ijtc-966	35	50	compliance	compliance	NOUN
ijtc-966	35	51	at	at	ADP
ijtc-966	35	52	the	the	DET
ijtc-966	35	53	jakarta	jakarta	PROPN
ijtc-966	35	54	kelapa	kelapa	PROPN
ijtc-966	35	55	gading	gading	PROPN
ijtc-966	35	56	primary	primary	ADJ
ijtc-966	35	57	tax	tax	NOUN
ijtc-966	35	58	service	service	NOUN
ijtc-966	35	59	office	office	NOUN
ijtc-966	35	60	rulandari	rulandari	NOUN
ijtc-966	35	61	897	897	NUM
ijtc-966	36	1	|	|	ADV
ijtc-966	36	2	ilomata	ilomata	PROPN
ijtc-966	36	3	international	international	ADJ
ijtc-966	36	4	journal	journal	NOUN
ijtc-966	36	5	of	of	ADP
ijtc-966	36	6	tax	tax	PROPN
ijtc-966	36	7	&	&	CCONJ
ijtc-966	36	8	accounting	accounting	PROPN
ijtc-966	36	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	36	10	20	20	NUM
ijtc-966	36	11	of	of	ADP
ijtc-966	36	12	2008	2008	NUM
ijtc-966	36	13	.	.	PUNCT
ijtc-966	37	1	msmes	msme	NOUN
ijtc-966	37	2	have	have	VERB
ijtc-966	37	3	an	an	DET
ijtc-966	37	4	important	important	ADJ
ijtc-966	37	5	role	role	NOUN
ijtc-966	37	6	in	in	ADP
ijtc-966	37	7	the	the	DET
ijtc-966	37	8	development	development	NOUN
ijtc-966	37	9	,	,	PUNCT
ijtc-966	37	10	of	of	ADP
ijtc-966	37	11	the	the	DET
ijtc-966	37	12	indonesian	indonesian	ADJ
ijtc-966	37	13	economy	economy	NOUN
ijtc-966	37	14	,	,	PUNCT
ijtc-966	37	15	and	and	CCONJ
ijtc-966	37	16	energy	energy	NOUN
ijtc-966	37	17	absorption	absorption	NOUN
ijtc-966	37	18	.	.	PUNCT
ijtc-966	38	1	work	work	NOUN
ijtc-966	38	2	.	.	PUNCT
ijtc-966	39	1	zee	zee	PROPN
ijtc-966	39	2	,	,	PUNCT
ijtc-966	39	3	stotsky	stotsky	ADJ
ijtc-966	39	4	,	,	PUNCT
ijtc-966	39	5	and	and	CCONJ
ijtc-966	39	6	ley	ley	NOUN
ijtc-966	39	7	(	(	PUNCT
ijtc-966	39	8	2002	2002	NUM
ijtc-966	39	9	)	)	PUNCT
ijtc-966	39	10	define	define	VERB
ijtc-966	39	11	tax	tax	NOUN
ijtc-966	39	12	incentives	incentive	NOUN
ijtc-966	39	13	from	from	ADP
ijtc-966	39	14	a	a	DET
ijtc-966	39	15	legal	legal	ADJ
ijtc-966	39	16	perspective	perspective	NOUN
ijtc-966	39	17	(	(	PUNCT
ijtc-966	39	18	statutory	statutory	ADJ
ijtc-966	39	19	term	term	NOUN
ijtc-966	39	20	)	)	PUNCT
ijtc-966	39	21	as	as	ADP
ijtc-966	39	22	a	a	DET
ijtc-966	39	23	special	special	ADJ
ijtc-966	39	24	tax	tax	NOUN
ijtc-966	39	25	provision	provision	NOUN
ijtc-966	39	26	granted	grant	VERB
ijtc-966	39	27	to	to	ADP
ijtc-966	39	28	qualified	qualified	ADJ
ijtc-966	39	29	investment	investment	NOUN
ijtc-966	39	30	projects	project	NOUN
ijtc-966	39	31	that	that	PRON
ijtc-966	39	32	represents	represent	VERB
ijtc-966	39	33	a	a	DET
ijtc-966	39	34	statutory	statutory	ADJ
ijtc-966	39	35	favorable	favorable	ADJ
ijtc-966	39	36	deviation	deviation	NOUN
ijtc-966	39	37	from	from	ADP
ijtc-966	39	38	a	a	DET
ijtc-966	39	39	corresponding	correspond	VERB
ijtc-966	39	40	provision	provision	NOUN
ijtc-966	39	41	applicable	applicable	ADJ
ijtc-966	39	42	to	to	ADP
ijtc-966	39	43	investment	investment	NOUN
ijtc-966	39	44	projects	project	NOUN
ijtc-966	39	45	in	in	ADP
ijtc-966	39	46	general	general	ADJ
ijtc-966	39	47	,	,	PUNCT
ijtc-966	39	48	meaning	mean	VERB
ijtc-966	39	49	that	that	SCONJ
ijtc-966	39	50	incentives	incentive	VERB
ijtc-966	39	51	tax	tax	NOUN
ijtc-966	39	52	is	be	AUX
ijtc-966	39	53	special	special	ADJ
ijtc-966	39	54	treatment	treatment	NOUN
ijtc-966	39	55	given	give	VERB
ijtc-966	39	56	to	to	ADP
ijtc-966	39	57	certain	certain	ADJ
ijtc-966	39	58	investment	investment	NOUN
ijtc-966	39	59	projects	project	NOUN
ijtc-966	39	60	only	only	ADV
ijtc-966	39	61	.	.	PUNCT
ijtc-966	40	1	according	accord	VERB
ijtc-966	40	2	to	to	ADP
ijtc-966	40	3	the	the	DET
ijtc-966	40	4	directorate	directorate	ADJ
ijtc-966	40	5	general	general	NOUN
ijtc-966	40	6	of	of	ADP
ijtc-966	40	7	taxes	taxis	NOUN
ijtc-966	40	8	(	(	PUNCT
ijtc-966	40	9	2013	2013	NUM
ijtc-966	40	10	)	)	PUNCT
ijtc-966	40	11	providing	provide	VERB
ijtc-966	40	12	tax	tax	NOUN
ijtc-966	40	13	incentives	incentive	NOUN
ijtc-966	40	14	is	be	AUX
ijtc-966	40	15	one	one	NUM
ijtc-966	40	16	of	of	ADP
ijtc-966	40	17	the	the	DET
ijtc-966	40	18	efforts	effort	NOUN
ijtc-966	40	19	made	make	VERB
ijtc-966	40	20	by	by	ADP
ijtc-966	40	21	the	the	DET
ijtc-966	40	22	government	government	NOUN
ijtc-966	40	23	to	to	PART
ijtc-966	40	24	increase	increase	VERB
ijtc-966	40	25	investors	investor	NOUN
ijtc-966	40	26	'	'	PART
ijtc-966	40	27	interest	interest	NOUN
ijtc-966	40	28	in	in	ADP
ijtc-966	40	29	investing	invest	VERB
ijtc-966	40	30	.	.	PUNCT
ijtc-966	41	1	by	by	ADP
ijtc-966	41	2	providing	provide	VERB
ijtc-966	41	3	tax	tax	NOUN
ijtc-966	41	4	incentives	incentive	NOUN
ijtc-966	41	5	,	,	PUNCT
ijtc-966	41	6	it	it	PRON
ijtc-966	41	7	is	be	AUX
ijtc-966	41	8	hoped	hope	VERB
ijtc-966	41	9	that	that	SCONJ
ijtc-966	41	10	this	this	PRON
ijtc-966	41	11	will	will	AUX
ijtc-966	41	12	have	have	VERB
ijtc-966	41	13	a	a	DET
ijtc-966	41	14	positive	positive	ADJ
ijtc-966	41	15	impact	impact	NOUN
ijtc-966	41	16	on	on	ADP
ijtc-966	41	17	increasing	increase	VERB
ijtc-966	41	18	investment	investment	NOUN
ijtc-966	41	19	levels	level	NOUN
ijtc-966	41	20	and	and	CCONJ
ijtc-966	41	21	causing	cause	VERB
ijtc-966	41	22	various	various	ADJ
ijtc-966	41	23	multiplier	multipli	ADJ
ijtc-966	41	24	effects	effect	NOUN
ijtc-966	41	25	on	on	ADP
ijtc-966	41	26	the	the	DET
ijtc-966	41	27	national	national	ADJ
ijtc-966	41	28	economy	economy	NOUN
ijtc-966	41	29	.	.	PUNCT
ijtc-966	42	1	thus	thus	ADV
ijtc-966	42	2	,	,	PUNCT
ijtc-966	42	3	state	state	NOUN
ijtc-966	42	4	revenues	revenue	NOUN
ijtc-966	42	5	originating	originate	VERB
ijtc-966	42	6	from	from	ADP
ijtc-966	42	7	the	the	DET
ijtc-966	42	8	tax	tax	NOUN
ijtc-966	42	9	sector	sector	NOUN
ijtc-966	42	10	are	be	AUX
ijtc-966	42	11	increasing	increase	VERB
ijtc-966	42	12	.	.	PUNCT
ijtc-966	43	1	minister	minister	NOUN
ijtc-966	43	2	of	of	ADP
ijtc-966	43	3	finance	finance	NOUN
ijtc-966	43	4	regulation	regulation	NOUN
ijtc-966	43	5	(	(	PUNCT
ijtc-966	43	6	pmk	pmk	PROPN
ijtc-966	43	7	)	)	PUNCT
ijtc-966	43	8	no.82	no.82	PROPN
ijtc-966	43	9	/	/	SYM
ijtc-966	43	10	pmk.03/2021	pmk.03/2021	NOUN
ijtc-966	43	11	concerning	concern	VERB
ijtc-966	43	12	amendments	amendment	NOUN
ijtc-966	43	13	to	to	ADP
ijtc-966	43	14	minister	minister	PROPN
ijtc-966	43	15	of	of	ADP
ijtc-966	43	16	finance	finance	NOUN
ijtc-966	43	17	regulation	regulation	NOUN
ijtc-966	43	18	no.9	no.9	PROPN
ijtc-966	43	19	/	/	SYM
ijtc-966	43	20	pmk.03/2021	pmk.03/2021	NOUN
ijtc-966	43	21	concerning	concern	VERB
ijtc-966	43	22	tax	tax	NOUN
ijtc-966	43	23	incentives	incentive	NOUN
ijtc-966	43	24	for	for	ADP
ijtc-966	43	25	taxpayers	taxpayer	NOUN
ijtc-966	43	26	affected	affect	VERB
ijtc-966	43	27	by	by	ADP
ijtc-966	43	28	the	the	DET
ijtc-966	43	29	2019	2019	NUM
ijtc-966	43	30	coronavirus	coronavirus	NOUN
ijtc-966	43	31	disease	disease	NOUN
ijtc-966	43	32	pandemic	pandemic	ADJ
ijtc-966	43	33	.	.	PUNCT
ijtc-966	44	1	on	on	ADP
ijtc-966	44	2	july	july	PROPN
ijtc-966	44	3	1	1	NUM
ijtc-966	44	4	2021	2021	NUM
ijtc-966	44	5	minister	minister	NOUN
ijtc-966	44	6	of	of	ADP
ijtc-966	44	7	finance	finance	NOUN
ijtc-966	44	8	of	of	ADP
ijtc-966	44	9	the	the	DET
ijtc-966	44	10	republic	republic	NOUN
ijtc-966	44	11	of	of	ADP
ijtc-966	44	12	indonesia	indonesia	PROPN
ijtc-966	44	13	issued	issue	VERB
ijtc-966	44	14	an	an	DET
ijtc-966	44	15	extension	extension	NOUN
ijtc-966	44	16	of	of	ADP
ijtc-966	44	17	tax	tax	NOUN
ijtc-966	44	18	incentives	incentive	NOUN
ijtc-966	44	19	,	,	PUNCT
ijtc-966	44	20	namely	namely	ADV
ijtc-966	44	21	pmk	pmk	PROPN
ijtc-966	44	22	no.82	no.82	PROPN
ijtc-966	44	23	/	/	SYM
ijtc-966	44	24	pmk.03/2021	pmk.03/2021	NOUN
ijtc-966	44	25	for	for	ADP
ijtc-966	44	26	the	the	DET
ijtc-966	44	27	july	july	PROPN
ijtc-966	44	28	to	to	ADP
ijtc-966	44	29	december	december	PROPN
ijtc-966	44	30	2021	2021	NUM
ijtc-966	44	31	tax	tax	NOUN
ijtc-966	44	32	period	period	NOUN
ijtc-966	44	33	to	to	PART
ijtc-966	44	34	support	support	VERB
ijtc-966	44	35	programs	program	NOUN
ijtc-966	44	36	to	to	PART
ijtc-966	44	37	strengthen	strengthen	VERB
ijtc-966	44	38	public	public	ADJ
ijtc-966	44	39	health	health	NOUN
ijtc-966	44	40	and	and	CCONJ
ijtc-966	44	41	accelerate	accelerate	VERB
ijtc-966	44	42	national	national	ADJ
ijtc-966	44	43	economic	economic	ADJ
ijtc-966	44	44	recovery	recovery	NOUN
ijtc-966	44	45	due	due	ADP
ijtc-966	44	46	to	to	ADP
ijtc-966	44	47	the	the	DET
ijtc-966	44	48	impact	impact	NOUN
ijtc-966	44	49	of	of	ADP
ijtc-966	44	50	the	the	DET
ijtc-966	44	51	2019	2019	NUM
ijtc-966	44	52	coronavirus	coronavirus	NOUN
ijtc-966	44	53	disease	disease	NOUN
ijtc-966	44	54	pandemic	pandemic	ADJ
ijtc-966	44	55	.	.	PUNCT
ijtc-966	45	1	those	those	PRON
ijtc-966	45	2	who	who	PRON
ijtc-966	45	3	can	can	AUX
ijtc-966	45	4	take	take	VERB
ijtc-966	45	5	advantage	advantage	NOUN
ijtc-966	45	6	of	of	ADP
ijtc-966	45	7	the	the	DET
ijtc-966	45	8	government	government	NOUN
ijtc-966	45	9	borne	bear	VERB
ijtc-966	45	10	final	final	ADJ
ijtc-966	45	11	income	income	NOUN
ijtc-966	45	12	tax	tax	NOUN
ijtc-966	45	13	facility	facility	NOUN
ijtc-966	45	14	(	(	PUNCT
ijtc-966	45	15	dtp	dtp	PROPN
ijtc-966	45	16	)	)	PUNCT
ijtc-966	45	17	are	be	AUX
ijtc-966	45	18	msmes	msme	NOUN
ijtc-966	45	19	that	that	PRON
ijtc-966	45	20	already	already	ADV
ijtc-966	45	21	have	have	VERB
ijtc-966	45	22	a	a	DET
ijtc-966	45	23	pp	pp	ADJ
ijtc-966	45	24	23	23	NUM
ijtc-966	45	25	certificate	certificate	NOUN
ijtc-966	45	26	.	.	PUNCT
ijtc-966	46	1	yustinus	yustinus	PROPN
ijtc-966	46	2	prastowo	prastowo	PROPN
ijtc-966	46	3	,	,	PUNCT
ijtc-966	46	4	special	special	ADJ
ijtc-966	46	5	staff	staff	NOUN
ijtc-966	46	6	to	to	ADP
ijtc-966	46	7	the	the	DET
ijtc-966	46	8	minister	minister	PROPN
ijtc-966	46	9	of	of	ADP
ijtc-966	46	10	finance	finance	NOUN
ijtc-966	46	11	,	,	PUNCT
ijtc-966	46	12	revealed	reveal	VERB
ijtc-966	46	13	that	that	SCONJ
ijtc-966	46	14	the	the	DET
ijtc-966	46	15	utilization	utilization	NOUN
ijtc-966	46	16	of	of	ADP
ijtc-966	46	17	msme	msme	NOUN
ijtc-966	46	18	tax	tax	NOUN
ijtc-966	46	19	incentives	incentive	NOUN
ijtc-966	46	20	in	in	ADP
ijtc-966	46	21	2020	2020	NUM
ijtc-966	46	22	only	only	ADV
ijtc-966	46	23	reached	reach	VERB
ijtc-966	46	24	65	65	NUM
ijtc-966	46	25	percent	percent	NOUN
ijtc-966	46	26	of	of	ADP
ijtc-966	46	27	the	the	DET
ijtc-966	46	28	target	target	NOUN
ijtc-966	46	29	.	.	PUNCT
ijtc-966	47	1	for	for	ADP
ijtc-966	47	2	2020	2020	NUM
ijtc-966	47	3	,	,	PUNCT
ijtc-966	47	4	around	around	ADV
ijtc-966	47	5	280	280	NUM
ijtc-966	47	6	thousand	thousand	NUM
ijtc-966	47	7	msme	msme	NOUN
ijtc-966	47	8	taxpayers	taxpayer	NOUN
ijtc-966	47	9	will	will	AUX
ijtc-966	47	10	take	take	VERB
ijtc-966	47	11	advantage	advantage	NOUN
ijtc-966	47	12	of	of	ADP
ijtc-966	47	13	around	around	ADV
ijtc-966	47	14	65	65	NUM
ijtc-966	47	15	percent	percent	NOUN
ijtc-966	47	16	of	of	ADP
ijtc-966	47	17	the	the	DET
ijtc-966	47	18	target	target	NOUN
ijtc-966	47	19	.	.	PUNCT
ijtc-966	48	1	"	"	PUNCT
ijtc-966	48	2	in	in	ADP
ijtc-966	48	3	2021	2021	NUM
ijtc-966	48	4	there	there	PRON
ijtc-966	48	5	will	will	AUX
ijtc-966	48	6	be	be	AUX
ijtc-966	48	7	around	around	ADV
ijtc-966	48	8	127	127	NUM
ijtc-966	48	9	thousand	thousand	NUM
ijtc-966	48	10	in	in	ADP
ijtc-966	48	11	the	the	DET
ijtc-966	48	12	current	current	ADJ
ijtc-966	48	13	year	year	NOUN
ijtc-966	48	14	or	or	CCONJ
ijtc-966	48	15	around	around	ADV
ijtc-966	48	16	27	27	NUM
ijtc-966	48	17	percent	percent	NOUN
ijtc-966	48	18	of	of	ADP
ijtc-966	48	19	the	the	DET
ijtc-966	48	20	target	target	NOUN
ijtc-966	48	21	,	,	PUNCT
ijtc-966	48	22	"	"	PUNCT
ijtc-966	48	23	said	say	VERB
ijtc-966	48	24	prastowo	prastowo	PROPN
ijtc-966	48	25	during	during	ADP
ijtc-966	48	26	the	the	DET
ijtc-966	48	27	good	good	ADJ
ijtc-966	48	28	morning	morning	NOUN
ijtc-966	48	29	indonesia	indonesia	PROPN
ijtc-966	48	30	program	program	PROPN
ijtc-966	48	31	on	on	ADP
ijtc-966	48	32	metro	metro	PROPN
ijtc-966	48	33	tv	tv	PROPN
ijtc-966	48	34	,	,	PUNCT
ijtc-966	48	35	wednesday	wednesday	PROPN
ijtc-966	48	36	(	(	PUNCT
ijtc-966	48	37	18/5/2021	18/5/2021	NUM
ijtc-966	48	38	)	)	PUNCT
ijtc-966	48	39	(	(	PUNCT
ijtc-966	48	40	rahmi	rahmi	NOUN
ijtc-966	48	41	et	et	PROPN
ijtc-966	48	42	al	al	PROPN
ijtc-966	48	43	.	.	PROPN
ijtc-966	48	44	,	,	PUNCT
ijtc-966	48	45	2022	2022	NUM
ijtc-966	48	46	;	;	PUNCT
ijtc-966	48	47	rekayana	rekayana	PROPN
ijtc-966	48	48	,	,	PUNCT
ijtc-966	48	49	2016	2016	NUM
ijtc-966	48	50	;	;	PUNCT
ijtc-966	48	51	rulandari	rulandari	PROPN
ijtc-966	48	52	&	&	CCONJ
ijtc-966	48	53	rahmayani	rahmayani	PROPN
ijtc-966	48	54	,	,	PUNCT
ijtc-966	48	55	2023	2023	NUM
ijtc-966	48	56	)	)	PUNCT
ijtc-966	48	57	.	.	PUNCT
ijtc-966	49	1	the	the	DET
ijtc-966	49	2	government	government	NOUN
ijtc-966	49	3	provides	provide	VERB
ijtc-966	49	4	tax	tax	NOUN
ijtc-966	49	5	incentives	incentive	NOUN
ijtc-966	49	6	,	,	PUNCT
ijtc-966	49	7	including	include	VERB
ijtc-966	49	8	for	for	ADP
ijtc-966	49	9	msmes	msme	NOUN
ijtc-966	49	10	affected	affect	VERB
ijtc-966	49	11	by	by	ADP
ijtc-966	49	12	the	the	DET
ijtc-966	49	13	covid-19	covid-19	PROPN
ijtc-966	49	14	pandemic	pandemic	NOUN
ijtc-966	49	15	.	.	PUNCT
ijtc-966	50	1	this	this	DET
ijtc-966	50	2	incentive	incentive	NOUN
ijtc-966	50	3	,	,	PUNCT
ijtc-966	50	4	which	which	PRON
ijtc-966	50	5	was	be	AUX
ijtc-966	50	6	originally	originally	ADV
ijtc-966	50	7	only	only	ADV
ijtc-966	50	8	until	until	ADP
ijtc-966	50	9	december	december	PROPN
ijtc-966	50	10	2020	2020	NUM
ijtc-966	50	11	,	,	PUNCT
ijtc-966	50	12	has	have	AUX
ijtc-966	50	13	been	be	AUX
ijtc-966	50	14	extended	extend	VERB
ijtc-966	50	15	until	until	ADP
ijtc-966	50	16	30	30	NUM
ijtc-966	50	17	june	june	PROPN
ijtc-966	50	18	2021	2021	NUM
ijtc-966	50	19	.	.	PUNCT
ijtc-966	51	1	with	with	ADP
ijtc-966	51	2	this	this	DET
ijtc-966	51	3	policy	policy	NOUN
ijtc-966	51	4	,	,	PUNCT
ijtc-966	51	5	the	the	DET
ijtc-966	51	6	role	role	NOUN
ijtc-966	51	7	of	of	ADP
ijtc-966	51	8	the	the	DET
ijtc-966	51	9	government	government	NOUN
ijtc-966	51	10	needs	need	VERB
ijtc-966	51	11	to	to	PART
ijtc-966	51	12	be	be	AUX
ijtc-966	51	13	intensified	intensify	VERB
ijtc-966	51	14	through	through	ADP
ijtc-966	51	15	socialization	socialization	NOUN
ijtc-966	51	16	and	and	CCONJ
ijtc-966	51	17	assistance	assistance	NOUN
ijtc-966	51	18	regarding	regard	VERB
ijtc-966	51	19	the	the	DET
ijtc-966	51	20	latest	late	ADJ
ijtc-966	51	21	tax	tax	NOUN
ijtc-966	51	22	regulations	regulation	NOUN
ijtc-966	51	23	so	so	SCONJ
ijtc-966	51	24	that	that	SCONJ
ijtc-966	51	25	msme	msme	NOUN
ijtc-966	51	26	players	player	NOUN
ijtc-966	51	27	are	be	AUX
ijtc-966	51	28	willing	willing	ADJ
ijtc-966	51	29	to	to	PART
ijtc-966	51	30	take	take	VERB
ijtc-966	51	31	advantage	advantage	NOUN
ijtc-966	51	32	of	of	ADP
ijtc-966	51	33	msme	msme	NOUN
ijtc-966	51	34	tax	tax	NOUN
ijtc-966	51	35	incentives	incentive	NOUN
ijtc-966	51	36	and	and	CCONJ
ijtc-966	51	37	the	the	DET
ijtc-966	51	38	sustainability	sustainability	NOUN
ijtc-966	51	39	of	of	ADP
ijtc-966	51	40	msmes	msme	NOUN
ijtc-966	51	41	is	be	AUX
ijtc-966	51	42	maintained	maintain	VERB
ijtc-966	51	43	(	(	PUNCT
ijtc-966	51	44	estrada	estrada	PROPN
ijtc-966	51	45	et	et	PROPN
ijtc-966	51	46	al	al	PROPN
ijtc-966	51	47	.	.	PROPN
ijtc-966	51	48	,	,	PUNCT
ijtc-966	51	49	2020	2020	NUM
ijtc-966	51	50	;	;	PUNCT
ijtc-966	52	1	khan	khan	PROPN
ijtc-966	52	2	et	et	PROPN
ijtc-966	52	3	al	al	PROPN
ijtc-966	52	4	.	.	PROPN
ijtc-966	52	5	,	,	PUNCT
ijtc-966	52	6	2023	2023	NUM
ijtc-966	52	7	)	)	PUNCT
ijtc-966	52	8	.	.	PUNCT
ijtc-966	53	1	msme	msme	NOUN
ijtc-966	53	2	players	player	NOUN
ijtc-966	53	3	only	only	ADV
ijtc-966	53	4	need	need	VERB
ijtc-966	53	5	to	to	PART
ijtc-966	53	6	submit	submit	VERB
ijtc-966	53	7	a	a	DET
ijtc-966	53	8	realization	realization	NOUN
ijtc-966	53	9	report	report	NOUN
ijtc-966	53	10	so	so	SCONJ
ijtc-966	53	11	they	they	PRON
ijtc-966	53	12	can	can	AUX
ijtc-966	53	13	use	use	VERB
ijtc-966	53	14	this	this	DET
ijtc-966	53	15	incentive	incentive	NOUN
ijtc-966	53	16	.	.	PUNCT
ijtc-966	54	1	the	the	DET
ijtc-966	54	2	tax	tax	NOUN
ijtc-966	54	3	will	will	AUX
ijtc-966	54	4	be	be	AUX
ijtc-966	54	5	borne	bear	VERB
ijtc-966	54	6	by	by	ADP
ijtc-966	54	7	the	the	DET
ijtc-966	54	8	government	government	NOUN
ijtc-966	54	9	or	or	CCONJ
ijtc-966	54	10	the	the	DET
ijtc-966	54	11	tax	tax	NOUN
ijtc-966	54	12	will	will	AUX
ijtc-966	54	13	be	be	AUX
ijtc-966	54	14	(	(	PUNCT
ijtc-966	54	15	0	0	NUM
ijtc-966	54	16	)	)	PUNCT
ijtc-966	54	17	zero	zero	NUM
ijtc-966	54	18	as	as	ADV
ijtc-966	54	19	long	long	ADV
ijtc-966	54	20	as	as	SCONJ
ijtc-966	54	21	the	the	DET
ijtc-966	54	22	turnover	turnover	NOUN
ijtc-966	54	23	obtained	obtain	VERB
ijtc-966	54	24	does	do	AUX
ijtc-966	54	25	not	not	PART
ijtc-966	54	26	exceed	exceed	VERB
ijtc-966	54	27	idr	idr	PROPN
ijtc-966	54	28	4.8	4.8	NUM
ijtc-966	54	29	billion	billion	NUM
ijtc-966	54	30	a	a	DET
ijtc-966	54	31	year	year	NOUN
ijtc-966	54	32	.	.	PUNCT
ijtc-966	55	1	msme	msme	NOUN
ijtc-966	55	2	players	player	NOUN
ijtc-966	55	3	report	report	VERB
ijtc-966	55	4	every	every	DET
ijtc-966	55	5	month	month	NOUN
ijtc-966	55	6	the	the	DET
ijtc-966	55	7	turnover	turnover	NOUN
ijtc-966	55	8	obtained	obtain	VERB
ijtc-966	55	9	,	,	PUNCT
ijtc-966	55	10	the	the	DET
ijtc-966	55	11	tax	tax	NOUN
ijtc-966	55	12	should	should	AUX
ijtc-966	55	13	be	be	AUX
ijtc-966	55	14	0.5	0.5	NUM
ijtc-966	55	15	%	%	NOUN
ijtc-966	55	16	percent	percent	NOUN
ijtc-966	55	17	of	of	ADP
ijtc-966	55	18	the	the	DET
ijtc-966	55	19	turnover	turnover	NOUN
ijtc-966	55	20	paid	pay	VERB
ijtc-966	55	21	,	,	PUNCT
ijtc-966	55	22	but	but	CCONJ
ijtc-966	55	23	the	the	DET
ijtc-966	55	24	tax	tax	NOUN
ijtc-966	55	25	is	be	AUX
ijtc-966	55	26	borne	bear	VERB
ijtc-966	55	27	by	by	ADP
ijtc-966	55	28	the	the	DET
ijtc-966	55	29	government	government	NOUN
ijtc-966	55	30	and	and	CCONJ
ijtc-966	55	31	it	it	PRON
ijtc-966	55	32	is	be	AUX
ijtc-966	55	33	enough	enough	ADJ
ijtc-966	55	34	to	to	PART
ijtc-966	55	35	report	report	VERB
ijtc-966	55	36	it	it	PRON
ijtc-966	55	37	via	via	ADP
ijtc-966	55	38	www.pajak.go.id	www.pajak.go.id	PROPN
ijtc-966	55	39	.	.	PUNCT
ijtc-966	56	1	msme	msme	NOUN
ijtc-966	56	2	players	player	NOUN
ijtc-966	56	3	who	who	PRON
ijtc-966	56	4	want	want	VERB
ijtc-966	56	5	to	to	PART
ijtc-966	56	6	take	take	VERB
ijtc-966	56	7	advantage	advantage	NOUN
ijtc-966	56	8	of	of	ADP
ijtc-966	56	9	this	this	DET
ijtc-966	56	10	incentive	incentive	NOUN
ijtc-966	56	11	do	do	AUX
ijtc-966	56	12	not	not	PART
ijtc-966	56	13	need	need	VERB
ijtc-966	56	14	to	to	PART
ijtc-966	56	15	submit	submit	VERB
ijtc-966	56	16	a	a	DET
ijtc-966	56	17	pp	pp	ADJ
ijtc-966	56	18	23	23	NUM
ijtc-966	56	19	certificate	certificate	NOUN
ijtc-966	56	20	but	but	CCONJ
ijtc-966	56	21	simply	simply	ADV
ijtc-966	56	22	submit	submit	VERB
ijtc-966	56	23	a	a	DET
ijtc-966	56	24	monthly	monthly	ADJ
ijtc-966	56	25	realization	realization	NOUN
ijtc-966	56	26	report	report	NOUN
ijtc-966	56	27	.	.	PUNCT
ijtc-966	57	1	as	as	SCONJ
ijtc-966	57	2	is	be	AUX
ijtc-966	57	3	known	know	VERB
ijtc-966	57	4	,	,	PUNCT
ijtc-966	57	5	the	the	DET
ijtc-966	57	6	existence	existence	NOUN
ijtc-966	57	7	of	of	ADP
ijtc-966	57	8	msme	msme	NOUN
ijtc-966	57	9	tax	tax	NOUN
ijtc-966	57	10	incentives	incentive	NOUN
ijtc-966	57	11	means	mean	VERB
ijtc-966	57	12	that	that	SCONJ
ijtc-966	57	13	msme	msme	NOUN
ijtc-966	57	14	players	player	NOUN
ijtc-966	57	15	receive	receive	VERB
ijtc-966	57	16	final	final	ADJ
ijtc-966	57	17	pph	pph	PROPN
ijtc-966	57	18	incentives	incentive	NOUN
ijtc-966	57	19	at	at	ADP
ijtc-966	57	20	a	a	DET
ijtc-966	57	21	rate	rate	NOUN
ijtc-966	57	22	of	of	ADP
ijtc-966	57	23	0.5	0.5	NUM
ijtc-966	57	24	percent	percent	NOUN
ijtc-966	57	25	by	by	ADP
ijtc-966	57	26	government	government	NOUN
ijtc-966	57	27	regulation	regulation	NOUN
ijtc-966	57	28	number	number	NOUN
ijtc-966	57	29	23	23	NUM
ijtc-966	57	30	of	of	ADP
ijtc-966	57	31	2018	2018	NUM
ijtc-966	57	32	which	which	PRON
ijtc-966	57	33	is	be	AUX
ijtc-966	57	34	borne	bear	VERB
ijtc-966	57	35	by	by	ADP
ijtc-966	57	36	the	the	DET
ijtc-966	57	37	government	government	NOUN
ijtc-966	57	38	.	.	PUNCT
ijtc-966	58	1	in	in	ADP
ijtc-966	58	2	this	this	DET
ijtc-966	58	3	way	way	NOUN
ijtc-966	58	4	,	,	PUNCT
ijtc-966	58	5	msme	msme	NOUN
ijtc-966	58	6	taxpayers	taxpayer	NOUN
ijtc-966	58	7	do	do	AUX
ijtc-966	58	8	not	not	PART
ijtc-966	58	9	need	need	VERB
ijtc-966	58	10	to	to	PART
ijtc-966	58	11	make	make	VERB
ijtc-966	58	12	tax	tax	NOUN
ijtc-966	58	13	deposits	deposit	NOUN
ijtc-966	58	14	.	.	PUNCT
ijtc-966	59	1	parties	party	NOUN
ijtc-966	59	2	who	who	PRON
ijtc-966	59	3	transact	transact	VERB
ijtc-966	59	4	with	with	ADP
ijtc-966	59	5	msmes	msme	NOUN
ijtc-966	59	6	also	also	ADV
ijtc-966	59	7	do	do	AUX
ijtc-966	59	8	not	not	PART
ijtc-966	59	9	need	need	VERB
ijtc-966	59	10	to	to	PART
ijtc-966	59	11	withhold	withhold	VERB
ijtc-966	59	12	or	or	CCONJ
ijtc-966	59	13	collect	collect	VERB
ijtc-966	59	14	tax	tax	NOUN
ijtc-966	59	15	when	when	SCONJ
ijtc-966	59	16	making	make	VERB
ijtc-966	59	17	payments	payment	NOUN
ijtc-966	59	18	to	to	ADP
ijtc-966	59	19	msme	msme	NOUN
ijtc-966	59	20	players	player	NOUN
ijtc-966	59	21	(	(	PUNCT
ijtc-966	59	22	barberia	barberia	PROPN
ijtc-966	59	23	et	et	PROPN
ijtc-966	59	24	al	al	PROPN
ijtc-966	59	25	.	.	PROPN
ijtc-966	59	26	,	,	PUNCT
ijtc-966	59	27	2022	2022	NUM
ijtc-966	59	28	;	;	PUNCT
ijtc-966	59	29	ojide	ojide	PROPN
ijtc-966	59	30	et	et	PROPN
ijtc-966	59	31	al	al	PROPN
ijtc-966	59	32	.	.	PROPN
ijtc-966	59	33	,	,	PUNCT
ijtc-966	59	34	2022	2022	NUM
ijtc-966	59	35	)	)	PUNCT
ijtc-966	59	36	.	.	PUNCT
ijtc-966	60	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	60	2	evaluation	evaluation	NOUN
ijtc-966	60	3	of	of	ADP
ijtc-966	60	4	tax	tax	NOUN
ijtc-966	60	5	incentive	incentive	NOUN
ijtc-966	60	6	policy	policy	NOUN
ijtc-966	60	7	for	for	ADP
ijtc-966	60	8	msmes	msme	NOUN
ijtc-966	60	9	in	in	ADP
ijtc-966	60	10	the	the	DET
ijtc-966	60	11	covid-19	covid-19	PROPN
ijtc-966	60	12	pandemic	pandemic	ADJ
ijtc-966	60	13	period	period	NOUN
ijtc-966	60	14	in	in	ADP
ijtc-966	60	15	improving	improve	VERB
ijtc-966	60	16	taxpayer	taxpayer	NOUN
ijtc-966	60	17	compliance	compliance	NOUN
ijtc-966	60	18	at	at	ADP
ijtc-966	60	19	the	the	DET
ijtc-966	60	20	jakarta	jakarta	PROPN
ijtc-966	60	21	kelapa	kelapa	PROPN
ijtc-966	60	22	gading	gading	PROPN
ijtc-966	60	23	primary	primary	ADJ
ijtc-966	60	24	tax	tax	NOUN
ijtc-966	60	25	service	service	NOUN
ijtc-966	60	26	office	office	NOUN
ijtc-966	60	27	rulandari	rulandari	NOUN
ijtc-966	60	28	898	898	NUM
ijtc-966	61	1	|	|	ADV
ijtc-966	61	2	ilomata	ilomata	PROPN
ijtc-966	61	3	international	international	ADJ
ijtc-966	61	4	journal	journal	NOUN
ijtc-966	61	5	of	of	ADP
ijtc-966	61	6	tax	tax	PROPN
ijtc-966	61	7	&	&	CCONJ
ijtc-966	61	8	accounting	account	VERB
ijtc-966	61	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	61	10	the	the	DET
ijtc-966	61	11	reality	reality	NOUN
ijtc-966	61	12	of	of	ADP
ijtc-966	61	13	this	this	DET
ijtc-966	61	14	policy	policy	NOUN
ijtc-966	61	15	is	be	AUX
ijtc-966	61	16	that	that	SCONJ
ijtc-966	61	17	not	not	PART
ijtc-966	61	18	all	all	DET
ijtc-966	61	19	msme	msme	NOUN
ijtc-966	61	20	business	business	NOUN
ijtc-966	61	21	actors	actor	NOUN
ijtc-966	61	22	know	know	VERB
ijtc-966	61	23	and	and	CCONJ
ijtc-966	61	24	utilize	utilize	VERB
ijtc-966	61	25	it	it	PRON
ijtc-966	61	26	,	,	PUNCT
ijtc-966	61	27	so	so	ADV
ijtc-966	61	28	there	there	PRON
ijtc-966	61	29	needs	need	VERB
ijtc-966	61	30	to	to	PART
ijtc-966	61	31	be	be	AUX
ijtc-966	61	32	socialization	socialization	NOUN
ijtc-966	61	33	,	,	PUNCT
ijtc-966	61	34	understanding	understanding	NOUN
ijtc-966	61	35	,	,	PUNCT
ijtc-966	61	36	and	and	CCONJ
ijtc-966	61	37	assistance	assistance	NOUN
ijtc-966	61	38	for	for	ADP
ijtc-966	61	39	msme	msme	NOUN
ijtc-966	61	40	business	business	NOUN
ijtc-966	61	41	groups	group	NOUN
ijtc-966	61	42	to	to	PART
ijtc-966	61	43	be	be	AUX
ijtc-966	61	44	able	able	ADJ
ijtc-966	61	45	to	to	PART
ijtc-966	61	46	take	take	VERB
ijtc-966	61	47	advantage	advantage	NOUN
ijtc-966	61	48	of	of	ADP
ijtc-966	61	49	this	this	DET
ijtc-966	61	50	tax	tax	NOUN
ijtc-966	61	51	incentive	incentive	NOUN
ijtc-966	61	52	opportunity	opportunity	NOUN
ijtc-966	61	53	.	.	PUNCT
ijtc-966	62	1	in	in	ADP
ijtc-966	62	2	developing	develop	VERB
ijtc-966	62	3	countries	country	NOUN
ijtc-966	62	4	,	,	PUNCT
ijtc-966	62	5	regulation	regulation	NOUN
ijtc-966	62	6	is	be	AUX
ijtc-966	62	7	very	very	ADV
ijtc-966	62	8	difficult	difficult	ADJ
ijtc-966	62	9	to	to	PART
ijtc-966	62	10	disseminate	disseminate	VERB
ijtc-966	62	11	to	to	ADP
ijtc-966	62	12	the	the	DET
ijtc-966	62	13	lowest	low	ADJ
ijtc-966	62	14	levels	level	NOUN
ijtc-966	62	15	,	,	PUNCT
ijtc-966	62	16	whereas	whereas	SCONJ
ijtc-966	62	17	this	this	DET
ijtc-966	62	18	tax	tax	NOUN
ijtc-966	62	19	incentive	incentive	NOUN
ijtc-966	62	20	policy	policy	NOUN
ijtc-966	62	21	is	be	AUX
ijtc-966	62	22	intended	intend	VERB
ijtc-966	62	23	for	for	ADP
ijtc-966	62	24	msmes	msme	NOUN
ijtc-966	62	25	whose	whose	DET
ijtc-966	62	26	economy	economy	NOUN
ijtc-966	62	27	is	be	AUX
ijtc-966	62	28	still	still	ADV
ijtc-966	62	29	at	at	ADP
ijtc-966	62	30	the	the	DET
ijtc-966	62	31	bottom	bottom	ADJ
ijtc-966	62	32	level	level	NOUN
ijtc-966	62	33	,	,	PUNCT
ijtc-966	62	34	so	so	SCONJ
ijtc-966	62	35	there	there	PRON
ijtc-966	62	36	needs	need	VERB
ijtc-966	62	37	to	to	PART
ijtc-966	62	38	be	be	AUX
ijtc-966	62	39	more	more	ADJ
ijtc-966	62	40	in	in	ADP
ijtc-966	62	41	-	-	PUNCT
ijtc-966	62	42	depth	depth	NOUN
ijtc-966	62	43	socialization	socialization	NOUN
ijtc-966	62	44	from	from	ADP
ijtc-966	62	45	the	the	DET
ijtc-966	62	46	parties	party	NOUN
ijtc-966	62	47	concerned	concern	VERB
ijtc-966	62	48	and	and	CCONJ
ijtc-966	62	49	there	there	PRON
ijtc-966	62	50	needs	need	VERB
ijtc-966	62	51	to	to	PART
ijtc-966	62	52	be	be	AUX
ijtc-966	62	53	an	an	DET
ijtc-966	62	54	evaluation	evaluation	NOUN
ijtc-966	62	55	carried	carry	VERB
ijtc-966	62	56	out	out	ADP
ijtc-966	62	57	by	by	ADP
ijtc-966	62	58	the	the	DET
ijtc-966	62	59	government	government	NOUN
ijtc-966	62	60	and	and	CCONJ
ijtc-966	62	61	tax	tax	NOUN
ijtc-966	62	62	authorities	authority	NOUN
ijtc-966	62	63	regarding	regard	VERB
ijtc-966	62	64	the	the	DET
ijtc-966	62	65	implementation	implementation	NOUN
ijtc-966	62	66	of	of	ADP
ijtc-966	62	67	previously	previously	ADV
ijtc-966	62	68	determined	determine	VERB
ijtc-966	62	69	tax	tax	NOUN
ijtc-966	62	70	incentives	incentive	NOUN
ijtc-966	62	71	,	,	PUNCT
ijtc-966	62	72	so	so	SCONJ
ijtc-966	62	73	that	that	SCONJ
ijtc-966	62	74	the	the	DET
ijtc-966	62	75	evaluation	evaluation	NOUN
ijtc-966	62	76	can	can	AUX
ijtc-966	62	77	be	be	AUX
ijtc-966	62	78	used	use	VERB
ijtc-966	62	79	as	as	ADP
ijtc-966	62	80	a	a	DET
ijtc-966	62	81	reference	reference	NOUN
ijtc-966	62	82	for	for	ADP
ijtc-966	62	83	improving	improve	VERB
ijtc-966	62	84	the	the	DET
ijtc-966	62	85	policies	policy	NOUN
ijtc-966	62	86	that	that	PRON
ijtc-966	62	87	have	have	AUX
ijtc-966	62	88	been	be	AUX
ijtc-966	62	89	made	make	VERB
ijtc-966	62	90	.	.	PUNCT
ijtc-966	63	1	the	the	DET
ijtc-966	63	2	jakarta	jakarta	PROPN
ijtc-966	63	3	kelapa	kelapa	PROPN
ijtc-966	63	4	gading	gading	PROPN
ijtc-966	63	5	pratama	pratama	PROPN
ijtc-966	63	6	tax	tax	NOUN
ijtc-966	63	7	service	service	NOUN
ijtc-966	63	8	office	office	NOUN
ijtc-966	63	9	is	be	AUX
ijtc-966	63	10	one	one	NUM
ijtc-966	63	11	of	of	ADP
ijtc-966	63	12	the	the	DET
ijtc-966	63	13	tax	tax	NOUN
ijtc-966	63	14	service	service	NOUN
ijtc-966	63	15	offices	office	NOUN
ijtc-966	63	16	that	that	PRON
ijtc-966	63	17	implemented	implement	VERB
ijtc-966	63	18	government	government	NOUN
ijtc-966	63	19	regulation	regulation	NOUN
ijtc-966	63	20	number	number	NOUN
ijtc-966	63	21	23	23	NUM
ijtc-966	63	22	of	of	ADP
ijtc-966	63	23	2018	2018	NUM
ijtc-966	63	24	as	as	ADP
ijtc-966	63	25	a	a	DET
ijtc-966	63	26	replacement	replacement	NOUN
ijtc-966	63	27	for	for	ADP
ijtc-966	63	28	government	government	NOUN
ijtc-966	63	29	regulation	regulation	NOUN
ijtc-966	63	30	number	number	NOUN
ijtc-966	63	31	46	46	NUM
ijtc-966	63	32	of	of	ADP
ijtc-966	63	33	2013	2013	NUM
ijtc-966	63	34	which	which	PRON
ijtc-966	63	35	was	be	AUX
ijtc-966	63	36	also	also	ADV
ijtc-966	63	37	previously	previously	ADV
ijtc-966	63	38	implemented	implement	VERB
ijtc-966	63	39	by	by	ADP
ijtc-966	63	40	this	this	DET
ijtc-966	63	41	tax	tax	NOUN
ijtc-966	63	42	service	service	NOUN
ijtc-966	63	43	office	office	NOUN
ijtc-966	63	44	.	.	PUNCT
ijtc-966	64	1	based	base	VERB
ijtc-966	64	2	on	on	ADP
ijtc-966	64	3	the	the	DET
ijtc-966	64	4	various	various	ADJ
ijtc-966	64	5	phenomena	phenomenon	NOUN
ijtc-966	64	6	above	above	ADV
ijtc-966	64	7	,	,	PUNCT
ijtc-966	64	8	the	the	DET
ijtc-966	64	9	author	author	NOUN
ijtc-966	64	10	is	be	AUX
ijtc-966	64	11	interested	interested	ADJ
ijtc-966	64	12	in	in	ADP
ijtc-966	64	13	conducting	conduct	VERB
ijtc-966	64	14	research	research	NOUN
ijtc-966	64	15	with	with	ADP
ijtc-966	64	16	the	the	DET
ijtc-966	64	17	title	title	NOUN
ijtc-966	64	18	"	"	PUNCT
ijtc-966	64	19	evaluation	evaluation	NOUN
ijtc-966	64	20	of	of	ADP
ijtc-966	64	21	tax	tax	NOUN
ijtc-966	64	22	incentive	incentive	NOUN
ijtc-966	64	23	policies	policy	NOUN
ijtc-966	64	24	for	for	ADP
ijtc-966	64	25	msmes	msme	NOUN
ijtc-966	64	26	during	during	ADP
ijtc-966	64	27	the	the	DET
ijtc-966	64	28	covid-19	covid-19	PROPN
ijtc-966	64	29	pandemic	pandemic	NOUN
ijtc-966	64	30	in	in	ADP
ijtc-966	64	31	increasing	increase	VERB
ijtc-966	64	32	taxpayer	taxpayer	NOUN
ijtc-966	64	33	compliance	compliance	NOUN
ijtc-966	64	34	at	at	ADP
ijtc-966	64	35	the	the	DET
ijtc-966	64	36	jakarta	jakarta	PROPN
ijtc-966	64	37	kelapa	kelapa	PROPN
ijtc-966	64	38	gading	gading	PROPN
ijtc-966	64	39	primary	primary	ADJ
ijtc-966	64	40	tax	tax	NOUN
ijtc-966	64	41	service	service	NOUN
ijtc-966	64	42	office	office	NOUN
ijtc-966	64	43	"	"	PUNCT
ijtc-966	64	44	.	.	PUNCT
ijtc-966	65	1	based	base	VERB
ijtc-966	65	2	on	on	ADP
ijtc-966	65	3	previous	previous	ADJ
ijtc-966	65	4	research	research	NOUN
ijtc-966	65	5	,	,	PUNCT
ijtc-966	65	6	the	the	DET
ijtc-966	65	7	first	first	ADJ
ijtc-966	65	8	one	one	NUM
ijtc-966	65	9	conducted	conduct	VERB
ijtc-966	65	10	by	by	ADP
ijtc-966	65	11	lili	lili	NOUN
ijtc-966	65	12	marlinah	marlinah	PROPN
ijtc-966	65	13	(	(	PUNCT
ijtc-966	65	14	2021	2021	NUM
ijtc-966	65	15	)	)	PUNCT
ijtc-966	65	16	explained	explain	VERB
ijtc-966	65	17	that	that	SCONJ
ijtc-966	65	18	the	the	DET
ijtc-966	65	19	benefit	benefit	NOUN
ijtc-966	65	20	of	of	ADP
ijtc-966	65	21	tax	tax	NOUN
ijtc-966	65	22	incentives	incentive	NOUN
ijtc-966	65	23	is	be	AUX
ijtc-966	65	24	to	to	PART
ijtc-966	65	25	help	help	VERB
ijtc-966	65	26	the	the	DET
ijtc-966	65	27	economic	economic	ADJ
ijtc-966	65	28	recovery	recovery	NOUN
ijtc-966	65	29	program	program	NOUN
ijtc-966	65	30	or	or	CCONJ
ijtc-966	65	31	what	what	PRON
ijtc-966	65	32	is	be	AUX
ijtc-966	65	33	known	know	VERB
ijtc-966	65	34	as	as	ADP
ijtc-966	65	35	pen	pen	NOUN
ijtc-966	65	36	(	(	PUNCT
ijtc-966	65	37	national	national	ADJ
ijtc-966	65	38	economic	economic	ADJ
ijtc-966	65	39	recovery	recovery	NOUN
ijtc-966	65	40	)	)	PUNCT
ijtc-966	65	41	carried	carry	VERB
ijtc-966	65	42	out	out	ADP
ijtc-966	65	43	by	by	ADP
ijtc-966	65	44	the	the	DET
ijtc-966	65	45	current	current	ADJ
ijtc-966	65	46	government	government	NOUN
ijtc-966	65	47	.	.	PUNCT
ijtc-966	66	1	the	the	DET
ijtc-966	66	2	second	second	ADJ
ijtc-966	66	3	research	research	NOUN
ijtc-966	66	4	conducted	conduct	VERB
ijtc-966	66	5	by	by	ADP
ijtc-966	66	6	rafika	rafika	PROPN
ijtc-966	66	7	sari	sari	X
ijtc-966	66	8	(	(	PUNCT
ijtc-966	66	9	2018	2018	NUM
ijtc-966	66	10	)	)	PUNCT
ijtc-966	66	11	states	state	VERB
ijtc-966	66	12	what	what	PRON
ijtc-966	66	13	tax	tax	NOUN
ijtc-966	66	14	incentive	incentive	NOUN
ijtc-966	66	15	policies	policy	NOUN
ijtc-966	66	16	are	be	AUX
ijtc-966	66	17	for	for	ADP
ijtc-966	66	18	msme	msme	NOUN
ijtc-966	66	19	businesses	business	NOUN
ijtc-966	66	20	and	and	CCONJ
ijtc-966	66	21	the	the	DET
ijtc-966	66	22	government	government	NOUN
ijtc-966	66	23	's	's	PART
ijtc-966	66	24	efforts	effort	NOUN
ijtc-966	66	25	to	to	PART
ijtc-966	66	26	assist	assist	VERB
ijtc-966	66	27	msme	msme	NOUN
ijtc-966	66	28	actors	actor	NOUN
ijtc-966	66	29	in	in	ADP
ijtc-966	66	30	their	their	PRON
ijtc-966	66	31	use	use	NOUN
ijtc-966	66	32	and	and	CCONJ
ijtc-966	66	33	prepare	prepare	VERB
ijtc-966	66	34	strategies	strategy	NOUN
ijtc-966	66	35	to	to	PART
ijtc-966	66	36	face	face	VERB
ijtc-966	66	37	various	various	ADJ
ijtc-966	66	38	policy	policy	NOUN
ijtc-966	66	39	obstacles	obstacle	NOUN
ijtc-966	66	40	,	,	PUNCT
ijtc-966	66	41	through	through	ADP
ijtc-966	66	42	the	the	DET
ijtc-966	66	43	dissemination	dissemination	NOUN
ijtc-966	66	44	of	of	ADP
ijtc-966	66	45	simple	simple	ADJ
ijtc-966	66	46	bookkeeping	bookkeeping	NOUN
ijtc-966	66	47	and	and	CCONJ
ijtc-966	66	48	tax	tax	NOUN
ijtc-966	66	49	applications	application	NOUN
ijtc-966	66	50	that	that	PRON
ijtc-966	66	51	are	be	AUX
ijtc-966	66	52	easy	easy	ADJ
ijtc-966	66	53	to	to	PART
ijtc-966	66	54	understand	understand	VERB
ijtc-966	66	55	and	and	CCONJ
ijtc-966	66	56	affordable	affordable	ADJ
ijtc-966	66	57	.	.	PUNCT
ijtc-966	67	1	the	the	DET
ijtc-966	67	2	third	third	ADJ
ijtc-966	67	3	research	research	NOUN
ijtc-966	67	4	conducted	conduct	VERB
ijtc-966	67	5	by	by	ADP
ijtc-966	67	6	wikrama	wikrama	NOUN
ijtc-966	67	7	parahita	parahita	PROPN
ijtc-966	67	8	(	(	PUNCT
ijtc-966	67	9	2021	2021	NUM
ijtc-966	67	10	)	)	PUNCT
ijtc-966	67	11	explains	explain	VERB
ijtc-966	67	12	how	how	SCONJ
ijtc-966	67	13	assistance	assistance	NOUN
ijtc-966	67	14	for	for	ADP
ijtc-966	67	15	msmes	msme	NOUN
ijtc-966	67	16	can	can	AUX
ijtc-966	67	17	take	take	VERB
ijtc-966	67	18	advantage	advantage	NOUN
ijtc-966	67	19	of	of	ADP
ijtc-966	67	20	the	the	DET
ijtc-966	67	21	tax	tax	NOUN
ijtc-966	67	22	incentive	incentive	NOUN
ijtc-966	67	23	program	program	NOUN
ijtc-966	67	24	provided	provide	VERB
ijtc-966	67	25	by	by	ADP
ijtc-966	67	26	the	the	DET
ijtc-966	67	27	government	government	NOUN
ijtc-966	67	28	to	to	ADP
ijtc-966	67	29	msmes	msme	NOUN
ijtc-966	67	30	during	during	ADP
ijtc-966	67	31	the	the	DET
ijtc-966	67	32	covid-19	covid-19	PROPN
ijtc-966	67	33	pandemic	pandemic	NOUN
ijtc-966	67	34	.	.	PUNCT
ijtc-966	68	1	the	the	DET
ijtc-966	68	2	fourth	fourth	ADJ
ijtc-966	68	3	research	research	NOUN
ijtc-966	68	4	conducted	conduct	VERB
ijtc-966	68	5	by	by	ADP
ijtc-966	68	6	dewi	dewi	PROPN
ijtc-966	68	7	noor	noor	PROPN
ijtc-966	68	8	fatikhah	fatikhah	PROPN
ijtc-966	68	9	rokhimakhumullah	rokhimakhumullah	PROPN
ijtc-966	68	10	(	(	PUNCT
ijtc-966	68	11	2021	2021	NUM
ijtc-966	68	12	)	)	PUNCT
ijtc-966	68	13	states	state	VERB
ijtc-966	68	14	that	that	SCONJ
ijtc-966	68	15	the	the	DET
ijtc-966	68	16	effectiveness	effectiveness	NOUN
ijtc-966	68	17	of	of	ADP
ijtc-966	68	18	using	use	VERB
ijtc-966	68	19	tax	tax	NOUN
ijtc-966	68	20	incentives	incentive	NOUN
ijtc-966	68	21	during	during	ADP
ijtc-966	68	22	this	this	DET
ijtc-966	68	23	pandemic	pandemic	NOUN
ijtc-966	68	24	,	,	PUNCT
ijtc-966	68	25	can	can	AUX
ijtc-966	68	26	show	show	VERB
ijtc-966	68	27	the	the	DET
ijtc-966	68	28	level	level	NOUN
ijtc-966	68	29	of	of	ADP
ijtc-966	68	30	msme	msme	NOUN
ijtc-966	68	31	taxpayer	taxpayer	NOUN
ijtc-966	68	32	compliance	compliance	NOUN
ijtc-966	68	33	and	and	CCONJ
ijtc-966	68	34	influence	influence	VERB
ijtc-966	68	35	the	the	DET
ijtc-966	68	36	sustainability	sustainability	NOUN
ijtc-966	68	37	of	of	ADP
ijtc-966	68	38	msme	msme	NOUN
ijtc-966	68	39	businesses	business	NOUN
ijtc-966	68	40	which	which	PRON
ijtc-966	68	41	showed	show	VERB
ijtc-966	68	42	positive	positive	ADJ
ijtc-966	68	43	results	result	NOUN
ijtc-966	68	44	in	in	ADP
ijtc-966	68	45	the	the	DET
ijtc-966	68	46	first	first	ADJ
ijtc-966	68	47	quarter	quarter	NOUN
ijtc-966	68	48	.	.	PUNCT
ijtc-966	69	1	the	the	DET
ijtc-966	69	2	fifth	fifth	ADJ
ijtc-966	69	3	research	research	NOUN
ijtc-966	69	4	conducted	conduct	VERB
ijtc-966	69	5	by	by	ADP
ijtc-966	69	6	ropinov	ropinov	NOUN
ijtc-966	69	7	saputro	saputro	NOUN
ijtc-966	69	8	and	and	CCONJ
ijtc-966	69	9	farah	farah	PROPN
ijtc-966	69	10	meivira	meivira	PROPN
ijtc-966	69	11	(	(	PUNCT
ijtc-966	69	12	2020	2020	NUM
ijtc-966	69	13	)	)	PUNCT
ijtc-966	69	14	states	state	VERB
ijtc-966	69	15	that	that	SCONJ
ijtc-966	69	16	taxes	taxis	NOUN
ijtc-966	69	17	are	be	AUX
ijtc-966	69	18	an	an	DET
ijtc-966	69	19	important	important	ADJ
ijtc-966	69	20	income	income	NOUN
ijtc-966	69	21	stream	stream	NOUN
ijtc-966	69	22	for	for	ADP
ijtc-966	69	23	government	government	NOUN
ijtc-966	69	24	development	development	NOUN
ijtc-966	69	25	projects	project	NOUN
ijtc-966	69	26	.	.	PUNCT
ijtc-966	70	1	the	the	DET
ijtc-966	70	2	sixth	sixth	ADJ
ijtc-966	70	3	research	research	NOUN
ijtc-966	70	4	in	in	ADP
ijtc-966	70	5	an	an	DET
ijtc-966	70	6	international	international	ADJ
ijtc-966	70	7	journal	journal	NOUN
ijtc-966	70	8	conducted	conduct	VERB
ijtc-966	70	9	by	by	ADP
ijtc-966	70	10	daniel	daniel	PROPN
ijtc-966	70	11	twesige	twesige	PROPN
ijtc-966	70	12	and	and	CCONJ
ijtc-966	70	13	faustin	faustin	VERB
ijtc-966	70	14	gasheja	gasheja	PROPN
ijtc-966	70	15	(	(	PUNCT
ijtc-966	70	16	2019	2019	NUM
ijtc-966	70	17	)	)	PUNCT
ijtc-966	70	18	explains	explain	VERB
ijtc-966	70	19	the	the	DET
ijtc-966	70	20	significant	significant	ADJ
ijtc-966	70	21	relationship	relationship	NOUN
ijtc-966	70	22	between	between	ADP
ijtc-966	70	23	tax	tax	NOUN
ijtc-966	70	24	incentives	incentive	NOUN
ijtc-966	70	25	and	and	CCONJ
ijtc-966	70	26	positive	positive	ADJ
ijtc-966	70	27	msme	msme	NOUN
ijtc-966	70	28	growth	growth	NOUN
ijtc-966	70	29	in	in	ADP
ijtc-966	70	30	rwanda	rwanda	PROPN
ijtc-966	70	31	and	and	CCONJ
ijtc-966	70	32	this	this	DET
ijtc-966	70	33	journal	journal	NOUN
ijtc-966	70	34	concluded	conclude	VERB
ijtc-966	70	35	that	that	SCONJ
ijtc-966	70	36	tax	tax	NOUN
ijtc-966	70	37	incentives	incentive	NOUN
ijtc-966	70	38	are	be	AUX
ijtc-966	70	39	the	the	DET
ijtc-966	70	40	key	key	NOUN
ijtc-966	70	41	to	to	ADP
ijtc-966	70	42	msme	msme	NOUN
ijtc-966	70	43	growth	growth	NOUN
ijtc-966	70	44	(	(	PUNCT
ijtc-966	70	45	ann	ann	PROPN
ijtc-966	70	46	et	et	PROPN
ijtc-966	70	47	al	al	PROPN
ijtc-966	70	48	.	.	PROPN
ijtc-966	70	49	,	,	PUNCT
ijtc-966	70	50	2021	2021	NUM
ijtc-966	70	51	;	;	PUNCT
ijtc-966	71	1	gonzález	gonzález	PROPN
ijtc-966	71	2	canché	canché	NOUN
ijtc-966	71	3	,	,	PUNCT
ijtc-966	71	4	2022	2022	NUM
ijtc-966	71	5	)	)	PUNCT
ijtc-966	71	6	.	.	PUNCT
ijtc-966	72	1	the	the	DET
ijtc-966	72	2	difference	difference	NOUN
ijtc-966	72	3	between	between	ADP
ijtc-966	72	4	the	the	DET
ijtc-966	72	5	research	research	NOUN
ijtc-966	72	6	examined	examine	VERB
ijtc-966	72	7	by	by	ADP
ijtc-966	72	8	the	the	DET
ijtc-966	72	9	author	author	NOUN
ijtc-966	72	10	and	and	CCONJ
ijtc-966	72	11	the	the	DET
ijtc-966	72	12	six	six	NUM
ijtc-966	72	13	previous	previous	ADJ
ijtc-966	72	14	studies	study	NOUN
ijtc-966	72	15	is	be	AUX
ijtc-966	72	16	that	that	SCONJ
ijtc-966	72	17	the	the	DET
ijtc-966	72	18	author	author	NOUN
ijtc-966	72	19	will	will	AUX
ijtc-966	72	20	evaluate	evaluate	VERB
ijtc-966	72	21	the	the	DET
ijtc-966	72	22	policies	policy	NOUN
ijtc-966	72	23	that	that	PRON
ijtc-966	72	24	have	have	AUX
ijtc-966	72	25	been	be	AUX
ijtc-966	72	26	made	make	VERB
ijtc-966	72	27	by	by	ADP
ijtc-966	72	28	the	the	DET
ijtc-966	72	29	government	government	NOUN
ijtc-966	72	30	in	in	ADP
ijtc-966	72	31	the	the	DET
ijtc-966	72	32	form	form	NOUN
ijtc-966	72	33	of	of	ADP
ijtc-966	72	34	msme	msme	NOUN
ijtc-966	72	35	tax	tax	NOUN
ijtc-966	72	36	incentives	incentive	NOUN
ijtc-966	72	37	,	,	PUNCT
ijtc-966	72	38	whether	whether	SCONJ
ijtc-966	72	39	these	these	DET
ijtc-966	72	40	incentives	incentive	NOUN
ijtc-966	72	41	affect	affect	VERB
ijtc-966	72	42	the	the	DET
ijtc-966	72	43	level	level	NOUN
ijtc-966	72	44	of	of	ADP
ijtc-966	72	45	taxpayer	taxpayer	NOUN
ijtc-966	72	46	obligations	obligation	NOUN
ijtc-966	72	47	or	or	CCONJ
ijtc-966	72	48	not	not	PART
ijtc-966	72	49	,	,	PUNCT
ijtc-966	72	50	whereas	whereas	SCONJ
ijtc-966	72	51	the	the	DET
ijtc-966	72	52	six	six	NUM
ijtc-966	72	53	previous	previous	ADJ
ijtc-966	72	54	studies	study	NOUN
ijtc-966	72	55	focus	focus	VERB
ijtc-966	72	56	more	more	ADV
ijtc-966	72	57	on	on	ADP
ijtc-966	72	58	how	how	SCONJ
ijtc-966	72	59	to	to	PART
ijtc-966	72	60	apply	apply	VERB
ijtc-966	72	61	or	or	CCONJ
ijtc-966	72	62	implement	implement	VERB
ijtc-966	72	63	the	the	DET
ijtc-966	72	64	policy	policy	NOUN
ijtc-966	72	65	.	.	PUNCT
ijtc-966	73	1	msme	msme	NOUN
ijtc-966	73	2	tax	tax	NOUN
ijtc-966	73	3	incentives	incentive	NOUN
ijtc-966	73	4	created	create	VERB
ijtc-966	73	5	by	by	ADP
ijtc-966	73	6	the	the	DET
ijtc-966	73	7	government	government	NOUN
ijtc-966	73	8	for	for	ADP
ijtc-966	73	9	msme	msme	NOUN
ijtc-966	73	10	players	player	NOUN
ijtc-966	73	11	.	.	PUNCT
ijtc-966	74	1	the	the	DET
ijtc-966	74	2	research	research	NOUN
ijtc-966	74	3	location	location	NOUN
ijtc-966	74	4	that	that	PRON
ijtc-966	74	5	will	will	AUX
ijtc-966	74	6	be	be	AUX
ijtc-966	74	7	used	use	VERB
ijtc-966	74	8	by	by	ADP
ijtc-966	74	9	researchers	researcher	NOUN
ijtc-966	74	10	is	be	AUX
ijtc-966	74	11	also	also	ADV
ijtc-966	74	12	different	different	ADJ
ijtc-966	74	13	from	from	ADP
ijtc-966	74	14	previous	previous	ADJ
ijtc-966	74	15	research	research	NOUN
ijtc-966	74	16	,	,	PUNCT
ijtc-966	74	17	namely	namely	ADV
ijtc-966	74	18	in	in	ADP
ijtc-966	74	19	several	several	ADJ
ijtc-966	74	20	msmes	msme	NOUN
ijtc-966	74	21	and	and	CCONJ
ijtc-966	74	22	the	the	DET
ijtc-966	74	23	jakarta	jakarta	PROPN
ijtc-966	74	24	kelapa	kelapa	PROPN
ijtc-966	74	25	gading	gading	PROPN
ijtc-966	74	26	pratama	pratama	PROPN
ijtc-966	74	27	tax	tax	NOUN
ijtc-966	74	28	service	service	NOUN
ijtc-966	74	29	office	office	NOUN
ijtc-966	74	30	which	which	PRON
ijtc-966	74	31	has	have	AUX
ijtc-966	74	32	not	not	PART
ijtc-966	74	33	previously	previously	ADV
ijtc-966	74	34	been	be	AUX
ijtc-966	74	35	researched	research	VERB
ijtc-966	74	36	by	by	ADP
ijtc-966	74	37	previous	previous	ADJ
ijtc-966	74	38	researchers	researcher	NOUN
ijtc-966	74	39	(	(	PUNCT
ijtc-966	74	40	afonso	afonso	PROPN
ijtc-966	74	41	,	,	PUNCT
ijtc-966	74	42	2013	2013	NUM
ijtc-966	74	43	;	;	PUNCT
ijtc-966	74	44	benavides	benavides	PROPN
ijtc-966	74	45	&	&	CCONJ
ijtc-966	74	46	peters	peters	PROPN
ijtc-966	74	47	,	,	PUNCT
ijtc-966	74	48	2015	2015	NUM
ijtc-966	74	49	;	;	PUNCT
ijtc-966	74	50	osborne	osborne	PROPN
ijtc-966	74	51	et	et	PROPN
ijtc-966	74	52	al	al	PROPN
ijtc-966	74	53	.	.	PROPN
ijtc-966	74	54	,	,	PUNCT
ijtc-966	74	55	2013	2013	NUM
ijtc-966	74	56	)	)	PUNCT
ijtc-966	74	57	.	.	PUNCT
ijtc-966	75	1	the	the	DET
ijtc-966	75	2	six	six	NUM
ijtc-966	75	3	previous	previous	ADJ
ijtc-966	75	4	studies	study	NOUN
ijtc-966	75	5	explain	explain	VERB
ijtc-966	75	6	tax	tax	NOUN
ijtc-966	75	7	incentives	incentive	NOUN
ijtc-966	75	8	for	for	ADP
ijtc-966	75	9	msmes	msme	NOUN
ijtc-966	75	10	and	and	CCONJ
ijtc-966	75	11	the	the	DET
ijtc-966	75	12	author	author	NOUN
ijtc-966	75	13	will	will	AUX
ijtc-966	75	14	focus	focus	VERB
ijtc-966	75	15	more	more	ADV
ijtc-966	75	16	on	on	ADP
ijtc-966	75	17	how	how	SCONJ
ijtc-966	75	18	to	to	PART
ijtc-966	75	19	evaluate	evaluate	VERB
ijtc-966	75	20	tax	tax	NOUN
ijtc-966	75	21	incentive	incentive	NOUN
ijtc-966	75	22	policies	policy	NOUN
ijtc-966	75	23	for	for	ADP
ijtc-966	75	24	msmes	msme	NOUN
ijtc-966	75	25	during	during	ADP
ijtc-966	75	26	the	the	DET
ijtc-966	75	27	covid-19	covid-19	PROPN
ijtc-966	75	28	pandemic	pandemic	NOUN
ijtc-966	75	29	in	in	ADP
ijtc-966	75	30	increasing	increase	VERB
ijtc-966	75	31	taxpayer	taxpayer	NOUN
ijtc-966	75	32	compliance	compliance	NOUN
ijtc-966	75	33	.	.	PUNCT
ijtc-966	76	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	76	2	evaluation	evaluation	NOUN
ijtc-966	76	3	of	of	ADP
ijtc-966	76	4	tax	tax	NOUN
ijtc-966	76	5	incentive	incentive	NOUN
ijtc-966	76	6	policy	policy	NOUN
ijtc-966	76	7	for	for	ADP
ijtc-966	76	8	msmes	msme	NOUN
ijtc-966	76	9	in	in	ADP
ijtc-966	76	10	the	the	DET
ijtc-966	76	11	covid-19	covid-19	PROPN
ijtc-966	76	12	pandemic	pandemic	ADJ
ijtc-966	76	13	period	period	NOUN
ijtc-966	76	14	in	in	ADP
ijtc-966	76	15	improving	improve	VERB
ijtc-966	76	16	taxpayer	taxpayer	NOUN
ijtc-966	76	17	compliance	compliance	NOUN
ijtc-966	76	18	at	at	ADP
ijtc-966	76	19	the	the	DET
ijtc-966	76	20	jakarta	jakarta	PROPN
ijtc-966	76	21	kelapa	kelapa	PROPN
ijtc-966	76	22	gading	gading	PROPN
ijtc-966	76	23	primary	primary	ADJ
ijtc-966	76	24	tax	tax	NOUN
ijtc-966	76	25	service	service	NOUN
ijtc-966	76	26	office	office	NOUN
ijtc-966	76	27	rulandari	rulandari	NOUN
ijtc-966	76	28	899	899	NUM
ijtc-966	76	29	|	|	ADV
ijtc-966	76	30	ilomata	ilomata	PROPN
ijtc-966	76	31	international	international	ADJ
ijtc-966	76	32	journal	journal	NOUN
ijtc-966	76	33	of	of	ADP
ijtc-966	76	34	tax	tax	PROPN
ijtc-966	76	35	&	&	CCONJ
ijtc-966	76	36	accounting	accounting	PROPN
ijtc-966	76	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	76	38	micro	micro	PROPN
ijtc-966	76	39	,	,	PUNCT
ijtc-966	76	40	small	small	ADJ
ijtc-966	76	41	,	,	PUNCT
ijtc-966	76	42	and	and	CCONJ
ijtc-966	76	43	medium	medium	ADJ
ijtc-966	76	44	enterprises	enterprise	NOUN
ijtc-966	76	45	(	(	PUNCT
ijtc-966	76	46	msmes	msme	NOUN
ijtc-966	76	47	)	)	PUNCT
ijtc-966	76	48	are	be	AUX
ijtc-966	76	49	a	a	DET
ijtc-966	76	50	private	private	ADJ
ijtc-966	76	51	sector	sector	NOUN
ijtc-966	76	52	that	that	PRON
ijtc-966	76	53	is	be	AUX
ijtc-966	76	54	certain	certain	ADJ
ijtc-966	76	55	to	to	PART
ijtc-966	76	56	have	have	VERB
ijtc-966	76	57	great	great	ADJ
ijtc-966	76	58	potential	potential	NOUN
ijtc-966	76	59	for	for	ADP
ijtc-966	76	60	tax	tax	NOUN
ijtc-966	76	61	revenue	revenue	NOUN
ijtc-966	76	62	because	because	SCONJ
ijtc-966	76	63	the	the	DET
ijtc-966	76	64	existence	existence	NOUN
ijtc-966	76	65	of	of	ADP
ijtc-966	76	66	msmes	msme	NOUN
ijtc-966	76	67	which	which	PRON
ijtc-966	76	68	can	can	AUX
ijtc-966	76	69	be	be	AUX
ijtc-966	76	70	found	find	VERB
ijtc-966	76	71	almost	almost	ADV
ijtc-966	76	72	along	along	ADP
ijtc-966	76	73	the	the	DET
ijtc-966	76	74	road	road	NOUN
ijtc-966	76	75	can	can	AUX
ijtc-966	76	76	make	make	VERB
ijtc-966	76	77	a	a	DET
ijtc-966	76	78	significant	significant	ADJ
ijtc-966	76	79	contribution	contribution	NOUN
ijtc-966	76	80	to	to	ADP
ijtc-966	76	81	economic	economic	ADJ
ijtc-966	76	82	growth	growth	NOUN
ijtc-966	76	83	.	.	PUNCT
ijtc-966	77	1	therefore	therefore	ADV
ijtc-966	77	2	,	,	PUNCT
ijtc-966	77	3	the	the	DET
ijtc-966	77	4	government	government	NOUN
ijtc-966	77	5	continues	continue	VERB
ijtc-966	77	6	to	to	PART
ijtc-966	77	7	strive	strive	VERB
ijtc-966	77	8	to	to	PART
ijtc-966	77	9	explore	explore	VERB
ijtc-966	77	10	taxes	taxis	NOUN
ijtc-966	77	11	from	from	ADP
ijtc-966	77	12	the	the	DET
ijtc-966	77	13	msme	msme	NOUN
ijtc-966	77	14	sector	sector	NOUN
ijtc-966	77	15	by	by	ADP
ijtc-966	77	16	making	make	VERB
ijtc-966	77	17	it	it	PRON
ijtc-966	77	18	easier	easy	ADJ
ijtc-966	77	19	to	to	PART
ijtc-966	77	20	carry	carry	VERB
ijtc-966	77	21	out	out	ADP
ijtc-966	77	22	tax	tax	NOUN
ijtc-966	77	23	administration	administration	NOUN
ijtc-966	77	24	and	and	CCONJ
ijtc-966	77	25	also	also	ADV
ijtc-966	77	26	providing	provide	VERB
ijtc-966	77	27	relief	relief	NOUN
ijtc-966	77	28	in	in	ADP
ijtc-966	77	29	the	the	DET
ijtc-966	77	30	form	form	NOUN
ijtc-966	77	31	of	of	ADP
ijtc-966	77	32	reducing	reduce	VERB
ijtc-966	77	33	tax	tax	NOUN
ijtc-966	77	34	rates	rate	NOUN
ijtc-966	77	35	as	as	SCONJ
ijtc-966	77	36	stated	state	VERB
ijtc-966	77	37	in	in	ADP
ijtc-966	77	38	government	government	NOUN
ijtc-966	77	39	regulation	regulation	NOUN
ijtc-966	77	40	number	number	NOUN
ijtc-966	77	41	23	23	NUM
ijtc-966	77	42	of	of	ADP
ijtc-966	77	43	2018	2018	NUM
ijtc-966	77	44	.	.	PUNCT
ijtc-966	78	1	pmk	pmk	PROPN
ijtc-966	78	2	number	number	NOUN
ijtc-966	78	3	9	9	NUM
ijtc-966	78	4	/	/	SYM
ijtc-966	78	5	pmk.03/2021	pmk.03/2021	NOUN
ijtc-966	78	6	is	be	AUX
ijtc-966	78	7	a	a	DET
ijtc-966	78	8	step	step	NOUN
ijtc-966	78	9	by	by	ADP
ijtc-966	78	10	the	the	DET
ijtc-966	78	11	indonesian	indonesian	ADJ
ijtc-966	78	12	government	government	NOUN
ijtc-966	78	13	in	in	ADP
ijtc-966	78	14	extending	extend	VERB
ijtc-966	78	15	the	the	DET
ijtc-966	78	16	time	time	NOUN
ijtc-966	78	17	for	for	ADP
ijtc-966	78	18	providing	provide	VERB
ijtc-966	78	19	tax	tax	NOUN
ijtc-966	78	20	incentives	incentive	NOUN
ijtc-966	78	21	to	to	PART
ijtc-966	78	22	overcome	overcome	VERB
ijtc-966	78	23	the	the	DET
ijtc-966	78	24	impact	impact	NOUN
ijtc-966	78	25	of	of	ADP
ijtc-966	78	26	the	the	DET
ijtc-966	78	27	covid-19	covid-19	PROPN
ijtc-966	78	28	pandemic	pandemic	NOUN
ijtc-966	78	29	until	until	ADP
ijtc-966	78	30	30	30	NUM
ijtc-966	78	31	june	june	PROPN
ijtc-966	78	32	2021	2021	NUM
ijtc-966	78	33	,	,	PUNCT
ijtc-966	78	34	which	which	PRON
ijtc-966	78	35	was	be	AUX
ijtc-966	78	36	originally	originally	ADV
ijtc-966	78	37	through	through	ADP
ijtc-966	78	38	pmk	pmk	PROPN
ijtc-966	78	39	86	86	NUM
ijtc-966	78	40	/	/	SYM
ijtc-966	78	41	pmk.03/2020	pmk.03/2020	NOUN
ijtc-966	78	42	to	to	ADP
ijtc-966	78	43	pmk	pmk	PROPN
ijtc-966	78	44	110	110	NUM
ijtc-966	78	45	/	/	SYM
ijtc-966	78	46	pmk.03/2020	pmk.03/2020	NOUN
ijtc-966	78	47	regarding	regard	VERB
ijtc-966	78	48	providing	provide	VERB
ijtc-966	78	49	tax	tax	NOUN
ijtc-966	78	50	incentives	incentive	NOUN
ijtc-966	78	51	until	until	ADP
ijtc-966	78	52	31	31	NUM
ijtc-966	78	53	december	december	PROPN
ijtc-966	78	54	2020	2020	NUM
ijtc-966	78	55	.	.	PUNCT
ijtc-966	79	1	apart	apart	ADV
ijtc-966	79	2	from	from	ADP
ijtc-966	79	3	the	the	DET
ijtc-966	79	4	extension	extension	NOUN
ijtc-966	79	5	of	of	ADP
ijtc-966	79	6	time	time	NOUN
ijtc-966	79	7	given	give	VERB
ijtc-966	79	8	,	,	PUNCT
ijtc-966	79	9	the	the	DET
ijtc-966	79	10	government	government	NOUN
ijtc-966	79	11	also	also	ADV
ijtc-966	79	12	expanded	expand	VERB
ijtc-966	79	13	the	the	DET
ijtc-966	79	14	business	business	NOUN
ijtc-966	79	15	field	field	NOUN
ijtc-966	79	16	classification	classification	NOUN
ijtc-966	79	17	(	(	PUNCT
ijtc-966	79	18	klu	klu	PROPN
ijtc-966	79	19	)	)	PUNCT
ijtc-966	79	20	code	code	NOUN
ijtc-966	79	21	.	.	PUNCT
ijtc-966	80	1	submission	submission	NOUN
ijtc-966	80	2	of	of	ADP
ijtc-966	80	3	applications	application	NOUN
ijtc-966	80	4	for	for	ADP
ijtc-966	80	5	the	the	DET
ijtc-966	80	6	use	use	NOUN
ijtc-966	80	7	of	of	ADP
ijtc-966	80	8	incentives	incentive	NOUN
ijtc-966	80	9	and	and	CCONJ
ijtc-966	80	10	realization	realization	NOUN
ijtc-966	80	11	reports	report	NOUN
ijtc-966	80	12	is	be	AUX
ijtc-966	80	13	carried	carry	VERB
ijtc-966	80	14	out	out	ADP
ijtc-966	80	15	online	online	ADV
ijtc-966	80	16	via	via	ADP
ijtc-966	80	17	the	the	DET
ijtc-966	80	18	directorate	directorate	ADJ
ijtc-966	80	19	general	general	NOUN
ijtc-966	80	20	of	of	ADP
ijtc-966	80	21	taxes	taxis	NOUN
ijtc-966	80	22	website	website	NOUN
ijtc-966	80	23	.	.	PUNCT
ijtc-966	81	1	msme	msme	NOUN
ijtc-966	81	2	taxpayers	taxpayer	NOUN
ijtc-966	81	3	receive	receive	VERB
ijtc-966	81	4	a	a	DET
ijtc-966	81	5	0.5	0.5	NUM
ijtc-966	81	6	%	%	NOUN
ijtc-966	81	7	final	final	ADJ
ijtc-966	81	8	income	income	NOUN
ijtc-966	81	9	tax	tax	NOUN
ijtc-966	81	10	incentive	incentive	NOUN
ijtc-966	81	11	(	(	PUNCT
ijtc-966	81	12	pp	pp	ADV
ijtc-966	81	13	23	23	NUM
ijtc-966	81	14	of	of	ADP
ijtc-966	81	15	2018	2018	NUM
ijtc-966	81	16	)	)	PUNCT
ijtc-966	81	17	which	which	PRON
ijtc-966	81	18	is	be	AUX
ijtc-966	81	19	borne	bear	VERB
ijtc-966	81	20	by	by	ADP
ijtc-966	81	21	the	the	DET
ijtc-966	81	22	government	government	NOUN
ijtc-966	81	23	(	(	PUNCT
ijtc-966	81	24	dtp	dtp	PROPN
ijtc-966	81	25	)	)	PUNCT
ijtc-966	81	26	.	.	PUNCT
ijtc-966	82	1	therefore	therefore	ADV
ijtc-966	82	2	,	,	PUNCT
ijtc-966	82	3	msme	msme	NOUN
ijtc-966	82	4	taxpayers	taxpayer	NOUN
ijtc-966	82	5	do	do	AUX
ijtc-966	82	6	not	not	PART
ijtc-966	82	7	pay	pay	VERB
ijtc-966	82	8	the	the	DET
ijtc-966	82	9	tax	tax	NOUN
ijtc-966	82	10	owed	owe	VERB
ijtc-966	82	11	,	,	PUNCT
ijtc-966	82	12	and	and	CCONJ
ijtc-966	82	13	parties	party	NOUN
ijtc-966	82	14	carrying	carry	VERB
ijtc-966	82	15	out	out	ADP
ijtc-966	82	16	transactions	transaction	NOUN
ijtc-966	82	17	with	with	ADP
ijtc-966	82	18	msmes	msme	NOUN
ijtc-966	82	19	do	do	AUX
ijtc-966	82	20	not	not	PART
ijtc-966	82	21	need	need	VERB
ijtc-966	82	22	to	to	PART
ijtc-966	82	23	withhold	withhold	VERB
ijtc-966	82	24	or	or	CCONJ
ijtc-966	82	25	collect	collect	VERB
ijtc-966	82	26	tax	tax	NOUN
ijtc-966	82	27	.	.	PUNCT
ijtc-966	83	1	to	to	PART
ijtc-966	83	2	use	use	VERB
ijtc-966	83	3	this	this	DET
ijtc-966	83	4	msme	msme	ADJ
ijtc-966	83	5	tax	tax	NOUN
ijtc-966	83	6	incentive	incentive	NOUN
ijtc-966	83	7	,	,	PUNCT
ijtc-966	83	8	msme	msme	NOUN
ijtc-966	83	9	players	player	NOUN
ijtc-966	83	10	do	do	AUX
ijtc-966	83	11	not	not	PART
ijtc-966	83	12	need	need	VERB
ijtc-966	83	13	to	to	PART
ijtc-966	83	14	submit	submit	VERB
ijtc-966	83	15	a	a	DET
ijtc-966	83	16	pp	pp	ADJ
ijtc-966	83	17	23	23	NUM
ijtc-966	83	18	certificate	certificate	NOUN
ijtc-966	83	19	,	,	PUNCT
ijtc-966	83	20	as	as	ADP
ijtc-966	83	21	in	in	ADP
ijtc-966	83	22	the	the	DET
ijtc-966	83	23	previous	previous	ADJ
ijtc-966	83	24	minister	minister	NOUN
ijtc-966	83	25	of	of	ADP
ijtc-966	83	26	finance	finance	NOUN
ijtc-966	83	27	regulation	regulation	NOUN
ijtc-966	83	28	,	,	PUNCT
ijtc-966	83	29	but	but	CCONJ
ijtc-966	83	30	only	only	ADV
ijtc-966	83	31	need	need	VERB
ijtc-966	83	32	to	to	PART
ijtc-966	83	33	submit	submit	VERB
ijtc-966	83	34	a	a	DET
ijtc-966	83	35	realization	realization	NOUN
ijtc-966	83	36	report	report	NOUN
ijtc-966	83	37	no	no	ADV
ijtc-966	83	38	later	later	ADV
ijtc-966	83	39	than	than	ADP
ijtc-966	83	40	the	the	DET
ijtc-966	83	41	20th	20th	NOUN
ijtc-966	83	42	of	of	ADP
ijtc-966	83	43	the	the	DET
ijtc-966	83	44	following	follow	VERB
ijtc-966	83	45	month	month	NOUN
ijtc-966	83	46	.	.	PUNCT
ijtc-966	84	1	furthermore	furthermore	ADV
ijtc-966	84	2	,	,	PUNCT
ijtc-966	84	3	the	the	DET
ijtc-966	84	4	effectiveness	effectiveness	NOUN
ijtc-966	84	5	of	of	ADP
ijtc-966	84	6	using	use	VERB
ijtc-966	84	7	this	this	DET
ijtc-966	84	8	tax	tax	NOUN
ijtc-966	84	9	incentive	incentive	NOUN
ijtc-966	84	10	will	will	AUX
ijtc-966	84	11	be	be	AUX
ijtc-966	84	12	seen	see	VERB
ijtc-966	84	13	from	from	ADP
ijtc-966	84	14	the	the	DET
ijtc-966	84	15	level	level	NOUN
ijtc-966	84	16	of	of	ADP
ijtc-966	84	17	compliance	compliance	NOUN
ijtc-966	84	18	of	of	ADP
ijtc-966	84	19	msme	msme	NOUN
ijtc-966	84	20	taxpayers	taxpayer	NOUN
ijtc-966	84	21	and	and	CCONJ
ijtc-966	84	22	the	the	DET
ijtc-966	84	23	sustainability	sustainability	NOUN
ijtc-966	84	24	of	of	ADP
ijtc-966	84	25	msme	msme	NOUN
ijtc-966	84	26	businesses	business	NOUN
ijtc-966	84	27	after	after	ADP
ijtc-966	84	28	using	use	VERB
ijtc-966	84	29	it	it	PRON
ijtc-966	84	30	,	,	PUNCT
ijtc-966	84	31	through	through	ADP
ijtc-966	84	32	a	a	DET
ijtc-966	84	33	literature	literature	NOUN
ijtc-966	84	34	review	review	NOUN
ijtc-966	84	35	of	of	ADP
ijtc-966	84	36	research	research	NOUN
ijtc-966	84	37	that	that	PRON
ijtc-966	84	38	has	have	AUX
ijtc-966	84	39	been	be	AUX
ijtc-966	84	40	carried	carry	VERB
ijtc-966	84	41	out	out	ADP
ijtc-966	84	42	previously	previously	ADV
ijtc-966	84	43	(	(	PUNCT
ijtc-966	84	44	raut	raut	PROPN
ijtc-966	84	45	et	et	PROPN
ijtc-966	84	46	al	al	PROPN
ijtc-966	84	47	.	.	PROPN
ijtc-966	84	48	,	,	PUNCT
ijtc-966	84	49	2017	2017	NUM
ijtc-966	84	50	;	;	PUNCT
ijtc-966	84	51	sudrajat	sudrajat	ADV
ijtc-966	84	52	et	et	PROPN
ijtc-966	84	53	al	al	PROPN
ijtc-966	84	54	.	.	PROPN
ijtc-966	84	55	,	,	PUNCT
ijtc-966	84	56	2022	2022	NUM
ijtc-966	84	57	)	)	PUNCT
ijtc-966	84	58	.	.	PUNCT
ijtc-966	85	1	evaluation	evaluation	NOUN
ijtc-966	85	2	is	be	AUX
ijtc-966	85	3	one	one	NUM
ijtc-966	85	4	level	level	NOUN
ijtc-966	85	5	in	in	ADP
ijtc-966	85	6	the	the	DET
ijtc-966	85	7	public	public	ADJ
ijtc-966	85	8	policy	policy	NOUN
ijtc-966	85	9	process	process	NOUN
ijtc-966	85	10	,	,	PUNCT
ijtc-966	85	11	evaluation	evaluation	NOUN
ijtc-966	85	12	is	be	AUX
ijtc-966	85	13	a	a	DET
ijtc-966	85	14	way	way	NOUN
ijtc-966	85	15	to	to	PART
ijtc-966	85	16	assess	assess	VERB
ijtc-966	85	17	whether	whether	SCONJ
ijtc-966	85	18	a	a	DET
ijtc-966	85	19	policy	policy	NOUN
ijtc-966	85	20	or	or	CCONJ
ijtc-966	85	21	program	program	NOUN
ijtc-966	85	22	is	be	AUX
ijtc-966	85	23	running	run	VERB
ijtc-966	85	24	well	well	ADV
ijtc-966	85	25	or	or	CCONJ
ijtc-966	85	26	not	not	PART
ijtc-966	85	27	.	.	PUNCT
ijtc-966	86	1	evaluation	evaluation	NOUN
ijtc-966	86	2	has	have	VERB
ijtc-966	86	3	various	various	ADJ
ijtc-966	86	4	definitions	definition	NOUN
ijtc-966	86	5	,	,	PUNCT
ijtc-966	86	6	william	william	PROPN
ijtc-966	86	7	n.	n.	PROPN
ijtc-966	86	8	dunn	dunn	PROPN
ijtc-966	86	9	(	(	PUNCT
ijtc-966	86	10	2003	2003	NUM
ijtc-966	86	11	)	)	PUNCT
ijtc-966	86	12	gives	give	VERB
ijtc-966	86	13	the	the	DET
ijtc-966	86	14	meaning	meaning	NOUN
ijtc-966	86	15	of	of	ADP
ijtc-966	86	16	the	the	DET
ijtc-966	86	17	term	term	NOUN
ijtc-966	86	18	evaluation	evaluation	NOUN
ijtc-966	86	19	that	that	SCONJ
ijtc-966	86	20	:	:	PUNCT
ijtc-966	86	21	"	"	PUNCT
ijtc-966	86	22	in	in	ADP
ijtc-966	86	23	general	general	ADJ
ijtc-966	86	24	,	,	PUNCT
ijtc-966	86	25	the	the	DET
ijtc-966	86	26	term	term	NOUN
ijtc-966	86	27	evaluation	evaluation	NOUN
ijtc-966	86	28	can	can	AUX
ijtc-966	86	29	be	be	AUX
ijtc-966	86	30	equated	equate	VERB
ijtc-966	86	31	with	with	ADP
ijtc-966	86	32	assessment	assessment	NOUN
ijtc-966	86	33	,	,	PUNCT
ijtc-966	86	34	rating	rating	NOUN
ijtc-966	86	35	and	and	CCONJ
ijtc-966	86	36	assessment	assessment	NOUN
ijtc-966	86	37	,	,	PUNCT
ijtc-966	86	38	words	word	NOUN
ijtc-966	86	39	that	that	PRON
ijtc-966	86	40	express	express	VERB
ijtc-966	86	41	efforts	effort	NOUN
ijtc-966	86	42	to	to	PART
ijtc-966	86	43	analyze	analyze	VERB
ijtc-966	86	44	policy	policy	NOUN
ijtc-966	86	45	results	result	NOUN
ijtc-966	86	46	in	in	ADP
ijtc-966	86	47	terms	term	NOUN
ijtc-966	86	48	of	of	ADP
ijtc-966	86	49	their	their	PRON
ijtc-966	86	50	unit	unit	NOUN
ijtc-966	86	51	value	value	NOUN
ijtc-966	86	52	.	.	PUNCT
ijtc-966	87	1	in	in	ADP
ijtc-966	87	2	a	a	DET
ijtc-966	87	3	more	more	ADV
ijtc-966	87	4	specific	specific	ADJ
ijtc-966	87	5	sense	sense	NOUN
ijtc-966	87	6	,	,	PUNCT
ijtc-966	87	7	evaluation	evaluation	NOUN
ijtc-966	87	8	is	be	AUX
ijtc-966	87	9	concerned	concern	VERB
ijtc-966	87	10	with	with	ADP
ijtc-966	87	11	the	the	DET
ijtc-966	87	12	production	production	NOUN
ijtc-966	87	13	of	of	ADP
ijtc-966	87	14	information	information	NOUN
ijtc-966	87	15	regarding	regard	VERB
ijtc-966	87	16	the	the	DET
ijtc-966	87	17	value	value	NOUN
ijtc-966	87	18	or	or	CCONJ
ijtc-966	87	19	benefits	benefit	NOUN
ijtc-966	87	20	of	of	ADP
ijtc-966	87	21	policy	policy	NOUN
ijtc-966	87	22	results	result	NOUN
ijtc-966	87	23	.	.	PUNCT
ijtc-966	88	1	the	the	DET
ijtc-966	88	2	definition	definition	NOUN
ijtc-966	88	3	above	above	ADV
ijtc-966	88	4	explains	explain	VERB
ijtc-966	88	5	that	that	SCONJ
ijtc-966	88	6	policy	policy	NOUN
ijtc-966	88	7	evaluation	evaluation	NOUN
ijtc-966	88	8	is	be	AUX
ijtc-966	88	9	the	the	DET
ijtc-966	88	10	result	result	NOUN
ijtc-966	88	11	of	of	ADP
ijtc-966	88	12	a	a	DET
ijtc-966	88	13	policy	policy	NOUN
ijtc-966	88	14	that	that	PRON
ijtc-966	88	15	in	in	ADP
ijtc-966	88	16	reality	reality	NOUN
ijtc-966	88	17	has	have	VERB
ijtc-966	88	18	value	value	NOUN
ijtc-966	88	19	from	from	ADP
ijtc-966	88	20	the	the	DET
ijtc-966	88	21	results	result	NOUN
ijtc-966	88	22	of	of	ADP
ijtc-966	88	23	the	the	DET
ijtc-966	88	24	policy	policy	NOUN
ijtc-966	88	25	objectives	objective	NOUN
ijtc-966	88	26	or	or	CCONJ
ijtc-966	88	27	targets	target	NOUN
ijtc-966	88	28	.	.	PUNCT
ijtc-966	89	1	the	the	DET
ijtc-966	89	2	final	final	ADJ
ijtc-966	89	3	part	part	NOUN
ijtc-966	89	4	of	of	ADP
ijtc-966	89	5	a	a	DET
ijtc-966	89	6	policy	policy	NOUN
ijtc-966	89	7	process	process	NOUN
ijtc-966	89	8	is	be	AUX
ijtc-966	89	9	policy	policy	NOUN
ijtc-966	89	10	evaluation	evaluation	NOUN
ijtc-966	89	11	(	(	PUNCT
ijtc-966	89	12	dunn	dunn	PROPN
ijtc-966	89	13	et	et	PROPN
ijtc-966	89	14	al	al	PROPN
ijtc-966	89	15	.	.	PROPN
ijtc-966	89	16	,	,	PUNCT
ijtc-966	89	17	2013	2013	NUM
ijtc-966	89	18	;	;	PUNCT
ijtc-966	89	19	richardson	richardson	PROPN
ijtc-966	89	20	,	,	PUNCT
ijtc-966	89	21	2013	2013	NUM
ijtc-966	89	22	;	;	PUNCT
ijtc-966	89	23	sager	sager	NOUN
ijtc-966	89	24	,	,	PUNCT
ijtc-966	89	25	2018	2018	NUM
ijtc-966	89	26	)	)	PUNCT
ijtc-966	89	27	.	.	PUNCT
ijtc-966	90	1	evaluating	evaluate	VERB
ijtc-966	90	2	a	a	DET
ijtc-966	90	3	program	program	NOUN
ijtc-966	90	4	or	or	CCONJ
ijtc-966	90	5	public	public	ADJ
ijtc-966	90	6	policy	policy	NOUN
ijtc-966	90	7	requires	require	VERB
ijtc-966	90	8	the	the	DET
ijtc-966	90	9	existence	existence	NOUN
ijtc-966	90	10	of	of	ADP
ijtc-966	90	11	criteria	criterion	NOUN
ijtc-966	90	12	to	to	PART
ijtc-966	90	13	measure	measure	VERB
ijtc-966	90	14	the	the	DET
ijtc-966	90	15	success	success	NOUN
ijtc-966	90	16	of	of	ADP
ijtc-966	90	17	the	the	DET
ijtc-966	90	18	program	program	NOUN
ijtc-966	90	19	or	or	CCONJ
ijtc-966	90	20	public	public	ADJ
ijtc-966	90	21	policy	policy	NOUN
ijtc-966	90	22	.	.	PUNCT
ijtc-966	91	1	regarding	regard	VERB
ijtc-966	91	2	policy	policy	NOUN
ijtc-966	91	3	performance	performance	NOUN
ijtc-966	91	4	in	in	ADP
ijtc-966	91	5	producing	produce	VERB
ijtc-966	91	6	information	information	NOUN
ijtc-966	91	7	,	,	PUNCT
ijtc-966	91	8	there	there	PRON
ijtc-966	91	9	are	be	VERB
ijtc-966	91	10	evaluation	evaluation	NOUN
ijtc-966	91	11	criteria	criterion	NOUN
ijtc-966	91	12	according	accord	VERB
ijtc-966	91	13	to	to	ADP
ijtc-966	91	14	william	william	PROPN
ijtc-966	91	15	n	n	PROPN
ijtc-966	91	16	dunn	dunn	PROPN
ijtc-966	91	17	as	as	SCONJ
ijtc-966	91	18	follows	follow	VERB
ijtc-966	91	19	:	:	PUNCT
ijtc-966	91	20	table	table	NOUN
ijtc-966	91	21	1	1	NUM
ijtc-966	91	22	.	.	PUNCT
ijtc-966	91	23	policy	policy	NOUN
ijtc-966	91	24	evaluation	evaluation	NOUN
ijtc-966	91	25	criteria	criterion	NOUN
ijtc-966	91	26	criteria	criterion	NOUN
ijtc-966	91	27	type	type	NOUN
ijtc-966	91	28	question	question	NOUN
ijtc-966	91	29	effectiveness	effectiveness	NOUN
ijtc-966	91	30	have	have	VERB
ijtc-966	91	31	the	the	DET
ijtc-966	91	32	desired	desire	VERB
ijtc-966	91	33	results	result	NOUN
ijtc-966	91	34	been	be	AUX
ijtc-966	91	35	achieved	achieve	VERB
ijtc-966	91	36	?	?	PUNCT
ijtc-966	92	1	efficiency	efficiency	NOUN
ijtc-966	92	2	how	how	SCONJ
ijtc-966	92	3	much	much	ADJ
ijtc-966	92	4	effort	effort	NOUN
ijtc-966	92	5	is	be	AUX
ijtc-966	92	6	required	require	VERB
ijtc-966	92	7	to	to	PART
ijtc-966	92	8	achieve	achieve	VERB
ijtc-966	92	9	the	the	DET
ijtc-966	92	10	desired	desire	VERB
ijtc-966	92	11	results	result	NOUN
ijtc-966	92	12	?	?	PUNCT
ijtc-966	93	1	achieve	achieve	VERB
ijtc-966	93	2	the	the	DET
ijtc-966	93	3	desired	desire	VERB
ijtc-966	93	4	results	result	NOUN
ijtc-966	93	5	?	?	PUNCT
ijtc-966	94	1	adequacy	adequacy	NOUN
ijtc-966	94	2	how	how	SCONJ
ijtc-966	94	3	far	far	ADV
ijtc-966	94	4	the	the	DET
ijtc-966	94	5	desired	desire	VERB
ijtc-966	94	6	results	result	NOUN
ijtc-966	94	7	are	be	AUX
ijtc-966	94	8	achieved	achieve	VERB
ijtc-966	94	9	solve	solve	VERB
ijtc-966	94	10	the	the	DET
ijtc-966	94	11	problem	problem	NOUN
ijtc-966	94	12	?	?	PUNCT
ijtc-966	95	1	alignment	alignment	NOUN
ijtc-966	95	2	are	be	AUX
ijtc-966	95	3	costs	cost	NOUN
ijtc-966	95	4	and	and	CCONJ
ijtc-966	95	5	benefits	benefit	NOUN
ijtc-966	95	6	distributed	distribute	VERB
ijtc-966	95	7	?	?	PUNCT
ijtc-966	96	1	evenly	evenly	ADV
ijtc-966	96	2	across	across	ADP
ijtc-966	96	3	groups	group	NOUN
ijtc-966	96	4	certain	certain	ADJ
ijtc-966	96	5	?	?	PUNCT
ijtc-966	97	1	responsiveness	responsiveness	NOUN
ijtc-966	97	2	do	do	AUX
ijtc-966	97	3	policy	policy	NOUN
ijtc-966	97	4	outcomes	outcome	NOUN
ijtc-966	97	5	satisfy	satisfy	VERB
ijtc-966	97	6	needs	need	NOUN
ijtc-966	97	7	,	,	PUNCT
ijtc-966	97	8	preferences	preference	NOUN
ijtc-966	97	9	or	or	CCONJ
ijtc-966	97	10	values	value	NOUN
ijtc-966	97	11	of	of	ADP
ijtc-966	97	12	groups	group	NOUN
ijtc-966	97	13	accuracy	accuracy	NOUN
ijtc-966	97	14	are	be	AUX
ijtc-966	97	15	the	the	DET
ijtc-966	97	16	desired	desire	VERB
ijtc-966	97	17	results	result	NOUN
ijtc-966	97	18	(	(	PUNCT
ijtc-966	97	19	goals	goal	NOUN
ijtc-966	97	20	)	)	PUNCT
ijtc-966	97	21	actually	actually	ADV
ijtc-966	97	22	useful	useful	ADJ
ijtc-966	97	23	or	or	CCONJ
ijtc-966	97	24	valuable	valuable	ADJ
ijtc-966	97	25	?	?	PUNCT
ijtc-966	98	1	source	source	NOUN
ijtc-966	98	2	:	:	PUNCT
ijtc-966	98	3	william	william	PROPN
ijtc-966	98	4	n	n	PROPN
ijtc-966	98	5	dunn	dunn	PROPN
ijtc-966	98	6	(	(	PUNCT
ijtc-966	98	7	2003:610	2003:610	NOUN
ijtc-966	98	8	)	)	PUNCT
ijtc-966	98	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	98	10	evaluation	evaluation	NOUN
ijtc-966	98	11	of	of	ADP
ijtc-966	98	12	tax	tax	NOUN
ijtc-966	98	13	incentive	incentive	NOUN
ijtc-966	98	14	policy	policy	NOUN
ijtc-966	98	15	for	for	ADP
ijtc-966	98	16	msmes	msme	NOUN
ijtc-966	98	17	in	in	ADP
ijtc-966	98	18	the	the	DET
ijtc-966	98	19	covid-19	covid-19	PROPN
ijtc-966	98	20	pandemic	pandemic	ADJ
ijtc-966	98	21	period	period	NOUN
ijtc-966	98	22	in	in	ADP
ijtc-966	98	23	improving	improve	VERB
ijtc-966	98	24	taxpayer	taxpayer	NOUN
ijtc-966	98	25	compliance	compliance	NOUN
ijtc-966	98	26	at	at	ADP
ijtc-966	98	27	the	the	DET
ijtc-966	98	28	jakarta	jakarta	PROPN
ijtc-966	98	29	kelapa	kelapa	PROPN
ijtc-966	98	30	gading	gading	PROPN
ijtc-966	98	31	primary	primary	ADJ
ijtc-966	98	32	tax	tax	NOUN
ijtc-966	98	33	service	service	NOUN
ijtc-966	98	34	office	office	NOUN
ijtc-966	98	35	rulandari	rulandari	NOUN
ijtc-966	98	36	900	900	NUM
ijtc-966	98	37	|	|	CCONJ
ijtc-966	98	38	ilomata	ilomata	PROPN
ijtc-966	98	39	international	international	ADJ
ijtc-966	98	40	journal	journal	NOUN
ijtc-966	98	41	of	of	ADP
ijtc-966	98	42	tax	tax	PROPN
ijtc-966	98	43	&	&	CCONJ
ijtc-966	98	44	accounting	accounting	PROPN
ijtc-966	98	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	98	46	the	the	DET
ijtc-966	98	47	criteria	criterion	NOUN
ijtc-966	98	48	above	above	ADV
ijtc-966	98	49	are	be	AUX
ijtc-966	98	50	benchmarks	benchmark	NOUN
ijtc-966	98	51	or	or	CCONJ
ijtc-966	98	52	indicators	indicator	NOUN
ijtc-966	98	53	for	for	ADP
ijtc-966	98	54	evaluating	evaluate	VERB
ijtc-966	98	55	public	public	ADJ
ijtc-966	98	56	policies	policy	NOUN
ijtc-966	98	57	.	.	PUNCT
ijtc-966	99	1	because	because	SCONJ
ijtc-966	99	2	this	this	DET
ijtc-966	99	3	research	research	NOUN
ijtc-966	99	4	uses	use	VERB
ijtc-966	99	5	qualitative	qualitative	ADJ
ijtc-966	99	6	methods	method	NOUN
ijtc-966	99	7	,	,	PUNCT
ijtc-966	99	8	the	the	DET
ijtc-966	99	9	discussion	discussion	NOUN
ijtc-966	99	10	in	in	ADP
ijtc-966	99	11	this	this	DET
ijtc-966	99	12	research	research	NOUN
ijtc-966	99	13	is	be	AUX
ijtc-966	99	14	related	relate	VERB
ijtc-966	99	15	to	to	ADP
ijtc-966	99	16	the	the	DET
ijtc-966	99	17	questions	question	NOUN
ijtc-966	99	18	formulated	formulate	VERB
ijtc-966	99	19	by	by	ADP
ijtc-966	99	20	william	william	PROPN
ijtc-966	99	21	n.	n.	PROPN
ijtc-966	99	22	dunn	dunn	PROPN
ijtc-966	99	23	for	for	ADP
ijtc-966	99	24	each	each	DET
ijtc-966	99	25	criterion	criterion	NOUN
ijtc-966	99	26	.	.	PUNCT
ijtc-966	100	1	the	the	DET
ijtc-966	100	2	following	follow	VERB
ijtc-966	100	3	is	be	AUX
ijtc-966	100	4	a	a	DET
ijtc-966	100	5	conceptual	conceptual	ADJ
ijtc-966	100	6	model	model	NOUN
ijtc-966	100	7	:	:	PUNCT
ijtc-966	100	8	method	method	NOUN
ijtc-966	100	9	in	in	ADP
ijtc-966	100	10	this	this	DET
ijtc-966	100	11	research	research	NOUN
ijtc-966	100	12	,	,	PUNCT
ijtc-966	100	13	the	the	DET
ijtc-966	100	14	author	author	NOUN
ijtc-966	100	15	used	use	VERB
ijtc-966	100	16	a	a	DET
ijtc-966	100	17	qualitative	qualitative	ADJ
ijtc-966	100	18	approach	approach	NOUN
ijtc-966	100	19	.	.	PUNCT
ijtc-966	101	1	a	a	DET
ijtc-966	101	2	qualitative	qualitative	ADJ
ijtc-966	101	3	approach	approach	NOUN
ijtc-966	101	4	was	be	AUX
ijtc-966	101	5	used	use	VERB
ijtc-966	101	6	because	because	SCONJ
ijtc-966	101	7	this	this	DET
ijtc-966	101	8	approach	approach	NOUN
ijtc-966	101	9	can	can	AUX
ijtc-966	101	10	describe	describe	VERB
ijtc-966	101	11	"	"	PUNCT
ijtc-966	101	12	evaluation	evaluation	NOUN
ijtc-966	101	13	of	of	ADP
ijtc-966	101	14	tax	tax	NOUN
ijtc-966	101	15	incentive	incentive	NOUN
ijtc-966	101	16	policies	policy	NOUN
ijtc-966	101	17	for	for	ADP
ijtc-966	101	18	msme	msme	NOUN
ijtc-966	101	19	players	player	NOUN
ijtc-966	101	20	during	during	ADP
ijtc-966	101	21	the	the	DET
ijtc-966	101	22	covid-19	covid-19	PROPN
ijtc-966	101	23	pandemic	pandemic	NOUN
ijtc-966	101	24	in	in	ADP
ijtc-966	101	25	increasing	increase	VERB
ijtc-966	101	26	taxpayer	taxpayer	NOUN
ijtc-966	101	27	compliance	compliance	NOUN
ijtc-966	101	28	at	at	ADP
ijtc-966	101	29	kpp	kpp	PROPN
ijtc-966	101	30	pratama	pratama	PROPN
ijtc-966	101	31	jakarta	jakarta	PROPN
ijtc-966	101	32	kelapa	kelapa	PROPN
ijtc-966	101	33	gading	gading	PROPN
ijtc-966	101	34	.	.	PUNCT
ijtc-966	101	35	"	"	PUNCT
ijtc-966	102	1	in	in	ADP
ijtc-966	102	2	this	this	DET
ijtc-966	102	3	qualitative	qualitative	ADJ
ijtc-966	102	4	research	research	NOUN
ijtc-966	102	5	,	,	PUNCT
ijtc-966	102	6	the	the	DET
ijtc-966	102	7	main	main	ADJ
ijtc-966	102	8	instrument	instrument	NOUN
ijtc-966	102	9	is	be	AUX
ijtc-966	102	10	the	the	DET
ijtc-966	102	11	researcher	researcher	NOUN
ijtc-966	102	12	himself	himself	PRON
ijtc-966	102	13	,	,	PUNCT
ijtc-966	102	14	so	so	SCONJ
ijtc-966	102	15	that	that	SCONJ
ijtc-966	102	16	he	he	PRON
ijtc-966	102	17	can	can	AUX
ijtc-966	102	18	explore	explore	VERB
ijtc-966	102	19	problem	problem	NOUN
ijtc-966	102	20	phenomenon	phenomenon	NOUN
ijtc-966	102	21	:	:	PUNCT
ijtc-966	103	1	1	1	X
ijtc-966	103	2	.	.	X
ijtc-966	103	3	the	the	DET
ijtc-966	103	4	country	country	NOUN
ijtc-966	103	5	's	's	PART
ijtc-966	103	6	economy	economy	NOUN
ijtc-966	103	7	is	be	AUX
ijtc-966	103	8	experiencing	experience	VERB
ijtc-966	103	9	a	a	DET
ijtc-966	103	10	slowdown	slowdown	NOUN
ijtc-966	103	11	due	due	ADP
ijtc-966	103	12	to	to	ADP
ijtc-966	103	13	the	the	DET
ijtc-966	103	14	covid-19	covid-19	PROPN
ijtc-966	103	15	pandemic	pandemic	ADJ
ijtc-966	103	16	2	2	NUM
ijtc-966	103	17	.	.	PUNCT
ijtc-966	103	18	state	state	NOUN
ijtc-966	103	19	revenues	revenue	NOUN
ijtc-966	103	20	sourced	source	VERB
ijtc-966	103	21	from	from	ADP
ijtc-966	103	22	taxes	taxis	NOUN
ijtc-966	103	23	have	have	AUX
ijtc-966	103	24	decreased	decrease	VERB
ijtc-966	103	25	due	due	ADJ
ijtc-966	103	26	to	to	ADP
ijtc-966	103	27	the	the	DET
ijtc-966	103	28	covid19	covid19	NOUN
ijtc-966	103	29	pandemic	pandemic	ADJ
ijtc-966	103	30	3	3	NUM
ijtc-966	103	31	.	.	X
ijtc-966	103	32	socialization	socialization	NOUN
ijtc-966	103	33	of	of	ADP
ijtc-966	103	34	msme	msme	NOUN
ijtc-966	103	35	tax	tax	NOUN
ijtc-966	103	36	incentives	incentive	NOUN
ijtc-966	103	37	that	that	PRON
ijtc-966	103	38	have	have	AUX
ijtc-966	103	39	not	not	PART
ijtc-966	103	40	been	be	AUX
ijtc-966	103	41	comprehensive	comprehensive	ADJ
ijtc-966	103	42	in	in	ADP
ijtc-966	103	43	the	the	DET
ijtc-966	103	44	community	community	NOUN
ijtc-966	103	45	4	4	NUM
ijtc-966	103	46	.	.	NOUN
ijtc-966	103	47	lack	lack	NOUN
ijtc-966	103	48	of	of	ADP
ijtc-966	103	49	public	public	ADJ
ijtc-966	103	50	interest	interest	NOUN
ijtc-966	103	51	in	in	ADP
ijtc-966	103	52	final	final	ADJ
ijtc-966	103	53	income	income	NOUN
ijtc-966	103	54	tax	tax	NOUN
ijtc-966	103	55	incentives	incentive	VERB
ijtc-966	103	56	dtp	dtp	PROPN
ijtc-966	103	57	for	for	ADP
ijtc-966	103	58	msme	msme	NOUN
ijtc-966	103	59	actors	actor	NOUN
ijtc-966	103	60	5	5	NUM
ijtc-966	103	61	.	.	PUNCT
ijtc-966	104	1	the	the	DET
ijtc-966	104	2	number	number	NOUN
ijtc-966	104	3	of	of	ADP
ijtc-966	104	4	business	business	NOUN
ijtc-966	104	5	actors	actor	NOUN
ijtc-966	104	6	who	who	PRON
ijtc-966	104	7	do	do	AUX
ijtc-966	104	8	not	not	PART
ijtc-966	104	9	know	know	VERB
ijtc-966	104	10	and	and	CCONJ
ijtc-966	104	11	utilize	utilize	VERB
ijtc-966	104	12	msme	msme	NOUN
ijtc-966	104	13	incentive	incentive	NOUN
ijtc-966	104	14	regulation	regulation	NOUN
ijtc-966	104	15	:	:	PUNCT
ijtc-966	104	16	pmk	pmk	PROPN
ijtc-966	104	17	nomor	nomor	PROPN
ijtc-966	104	18	44	44	NUM
ijtc-966	104	19	/	/	SYM
ijtc-966	104	20	pmk.03/2020	pmk.03/2020	PROPN
ijtc-966	104	21	pmk	pmk	PROPN
ijtc-966	104	22	nomor	nomor	PROPN
ijtc-966	104	23	86	86	PROPN
ijtc-966	104	24	/pmk.03/2020	/pmk.03/2020	PROPN
ijtc-966	104	25	pmk	pmk	PROPN
ijtc-966	104	26	nomor	nomor	PROPN
ijtc-966	104	27	110	110	NUM
ijtc-966	104	28	/	/	SYM
ijtc-966	104	29	pmk.03/2020	pmk.03/2020	PROPN
ijtc-966	104	30	pmk	pmk	PROPN
ijtc-966	104	31	nomor	nomor	PROPN
ijtc-966	104	32	9	9	NUM
ijtc-966	104	33	/	/	SYM
ijtc-966	104	34	pmk.03/2021	pmk.03/2021	PROPN
ijtc-966	104	35	pmk	pmk	PROPN
ijtc-966	104	36	nomor	nomor	PROPN
ijtc-966	104	37	82	82	NUM
ijtc-966	104	38	/	/	SYM
ijtc-966	104	39	pmk.03/2021	pmk.03/2021	NOUN
ijtc-966	104	40	policy	policy	NOUN
ijtc-966	104	41	evaluation	evaluation	NOUN
ijtc-966	104	42	according	accord	VERB
ijtc-966	104	43	to	to	ADP
ijtc-966	104	44	william	william	PROPN
ijtc-966	104	45	n.	n.	PROPN
ijtc-966	104	46	dunn	dunn	PROPN
ijtc-966	104	47	:	:	PUNCT
ijtc-966	104	48	1	1	X
ijtc-966	104	49	.	.	X
ijtc-966	104	50	effectiveness	effectiveness	NOUN
ijtc-966	104	51	2	2	NUM
ijtc-966	104	52	.	.	PUNCT
ijtc-966	104	53	efficiency	efficiency	NOUN
ijtc-966	104	54	3	3	NUM
ijtc-966	104	55	.	.	X
ijtc-966	104	56	adequacy	adequacy	NOUN
ijtc-966	104	57	4	4	NUM
ijtc-966	104	58	.	.	PUNCT
ijtc-966	104	59	alignment	alignment	NOUN
ijtc-966	104	60	5	5	NUM
ijtc-966	104	61	.	.	PUNCT
ijtc-966	104	62	responsiveness	responsiveness	PROPN
ijtc-966	104	63	6	6	NUM
ijtc-966	104	64	.	.	PUNCT
ijtc-966	104	65	accuracy	accuracy	NOUN
ijtc-966	104	66	evaluation	evaluation	NOUN
ijtc-966	104	67	of	of	ADP
ijtc-966	104	68	msme	msme	NOUN
ijtc-966	104	69	tax	tax	NOUN
ijtc-966	104	70	incentives	incentive	NOUN
ijtc-966	104	71	at	at	ADP
ijtc-966	104	72	kpp	kpp	PROPN
ijtc-966	104	73	pratama	pratama	NOUN
ijtc-966	104	74	jakarta	jakarta	PROPN
ijtc-966	104	75	kelapa	kelapa	PROPN
ijtc-966	104	76	gading	gading	PROPN
ijtc-966	104	77	runs	run	VERB
ijtc-966	104	78	effectively	effectively	ADV
ijtc-966	104	79	.	.	PUNCT
ijtc-966	105	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	105	2	evaluation	evaluation	NOUN
ijtc-966	105	3	of	of	ADP
ijtc-966	105	4	tax	tax	NOUN
ijtc-966	105	5	incentive	incentive	NOUN
ijtc-966	105	6	policy	policy	NOUN
ijtc-966	105	7	for	for	ADP
ijtc-966	105	8	msmes	msme	NOUN
ijtc-966	105	9	in	in	ADP
ijtc-966	105	10	the	the	DET
ijtc-966	105	11	covid-19	covid-19	PROPN
ijtc-966	105	12	pandemic	pandemic	ADJ
ijtc-966	105	13	period	period	NOUN
ijtc-966	105	14	in	in	ADP
ijtc-966	105	15	improving	improve	VERB
ijtc-966	105	16	taxpayer	taxpayer	NOUN
ijtc-966	105	17	compliance	compliance	NOUN
ijtc-966	105	18	at	at	ADP
ijtc-966	105	19	the	the	DET
ijtc-966	105	20	jakarta	jakarta	PROPN
ijtc-966	105	21	kelapa	kelapa	PROPN
ijtc-966	105	22	gading	gading	PROPN
ijtc-966	105	23	primary	primary	ADJ
ijtc-966	105	24	tax	tax	NOUN
ijtc-966	105	25	service	service	NOUN
ijtc-966	105	26	office	office	NOUN
ijtc-966	105	27	rulandari	rulandari	NOUN
ijtc-966	105	28	901	901	NUM
ijtc-966	105	29	|	|	CCONJ
ijtc-966	105	30	ilomata	ilomata	PROPN
ijtc-966	105	31	international	international	ADJ
ijtc-966	105	32	journal	journal	NOUN
ijtc-966	105	33	of	of	ADP
ijtc-966	105	34	tax	tax	PROPN
ijtc-966	105	35	&	&	CCONJ
ijtc-966	105	36	accounting	accounting	PROPN
ijtc-966	105	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	105	38	the	the	DET
ijtc-966	105	39	problems	problem	NOUN
ijtc-966	105	40	that	that	PRON
ijtc-966	105	41	exist	exist	VERB
ijtc-966	105	42	within	within	ADP
ijtc-966	105	43	the	the	DET
ijtc-966	105	44	jakarta	jakarta	PROPN
ijtc-966	105	45	kelapa	kelapa	PROPN
ijtc-966	105	46	gading	gading	PROPN
ijtc-966	105	47	primary	primary	ADJ
ijtc-966	105	48	tax	tax	NOUN
ijtc-966	105	49	service	service	NOUN
ijtc-966	105	50	office	office	NOUN
ijtc-966	105	51	and	and	CCONJ
ijtc-966	105	52	in	in	ADP
ijtc-966	105	53	society	society	NOUN
ijtc-966	105	54	,	,	PUNCT
ijtc-966	105	55	namely	namely	ADV
ijtc-966	105	56	the	the	DET
ijtc-966	105	57	msme	msme	NOUN
ijtc-966	105	58	taxpayers	taxpayer	NOUN
ijtc-966	105	59	(	(	PUNCT
ijtc-966	105	60	wp	wp	X
ijtc-966	105	61	)	)	PUNCT
ijtc-966	105	62	themselves	themselves	PRON
ijtc-966	105	63	.	.	PUNCT
ijtc-966	106	1	in	in	ADP
ijtc-966	106	2	this	this	DET
ijtc-966	106	3	case	case	NOUN
ijtc-966	106	4	,	,	PUNCT
ijtc-966	106	5	researchers	researcher	NOUN
ijtc-966	106	6	play	play	VERB
ijtc-966	106	7	an	an	DET
ijtc-966	106	8	active	active	ADJ
ijtc-966	106	9	role	role	NOUN
ijtc-966	106	10	in	in	ADP
ijtc-966	106	11	creating	create	VERB
ijtc-966	106	12	research	research	NOUN
ijtc-966	106	13	plans	plan	NOUN
ijtc-966	106	14	,	,	PUNCT
ijtc-966	106	15	research	research	NOUN
ijtc-966	106	16	processes	process	NOUN
ijtc-966	106	17	,	,	PUNCT
ijtc-966	106	18	and	and	CCONJ
ijtc-966	106	19	research	research	NOUN
ijtc-966	106	20	implementation	implementation	NOUN
ijtc-966	106	21	,	,	PUNCT
ijtc-966	106	22	so	so	SCONJ
ijtc-966	106	23	that	that	SCONJ
ijtc-966	106	24	they	they	PRON
ijtc-966	106	25	become	become	VERB
ijtc-966	106	26	determining	determine	VERB
ijtc-966	106	27	factors	factor	NOUN
ijtc-966	106	28	in	in	ADP
ijtc-966	106	29	the	the	DET
ijtc-966	106	30	overall	overall	ADJ
ijtc-966	106	31	research	research	NOUN
ijtc-966	106	32	process	process	NOUN
ijtc-966	106	33	(	(	PUNCT
ijtc-966	106	34	dixon	dixon	PROPN
ijtc-966	106	35	&	&	CCONJ
ijtc-966	106	36	elston	elston	PROPN
ijtc-966	106	37	,	,	PUNCT
ijtc-966	106	38	2019	2019	NUM
ijtc-966	106	39	;	;	PUNCT
ijtc-966	106	40	kumala	kumala	PROPN
ijtc-966	106	41	et	et	PROPN
ijtc-966	106	42	al	al	PROPN
ijtc-966	106	43	.	.	PROPN
ijtc-966	106	44	,	,	PUNCT
ijtc-966	106	45	2021	2021	NUM
ijtc-966	106	46	;	;	PUNCT
ijtc-966	106	47	swianiewicz	swianiewicz	PROPN
ijtc-966	106	48	et	et	PROPN
ijtc-966	106	49	al	al	PROPN
ijtc-966	106	50	.	.	PROPN
ijtc-966	106	51	,	,	PUNCT
ijtc-966	106	52	2019	2019	NUM
ijtc-966	106	53	)	)	PUNCT
ijtc-966	106	54	.	.	PUNCT
ijtc-966	107	1	based	base	VERB
ijtc-966	107	2	on	on	ADP
ijtc-966	107	3	the	the	DET
ijtc-966	107	4	characteristics	characteristic	NOUN
ijtc-966	107	5	of	of	ADP
ijtc-966	107	6	informants	informant	NOUN
ijtc-966	107	7	or	or	CCONJ
ijtc-966	107	8	sources	source	NOUN
ijtc-966	107	9	stated	state	VERB
ijtc-966	107	10	by	by	ADP
ijtc-966	107	11	neuman	neuman	NOUN
ijtc-966	107	12	,	,	PUNCT
ijtc-966	107	13	the	the	DET
ijtc-966	107	14	informants	informant	NOUN
ijtc-966	107	15	or	or	CCONJ
ijtc-966	107	16	sources	source	NOUN
ijtc-966	107	17	in	in	ADP
ijtc-966	107	18	this	this	DET
ijtc-966	107	19	research	research	NOUN
ijtc-966	107	20	consisted	consist	VERB
ijtc-966	107	21	of	of	ADP
ijtc-966	107	22	4	4	NUM
ijtc-966	107	23	(	(	PUNCT
ijtc-966	107	24	four	four	NUM
ijtc-966	107	25	)	)	PUNCT
ijtc-966	107	26	informants	informant	NOUN
ijtc-966	107	27	or	or	CCONJ
ijtc-966	107	28	sources	source	NOUN
ijtc-966	107	29	.	.	PUNCT
ijtc-966	108	1	informants	informant	NOUN
ijtc-966	108	2	are	be	AUX
ijtc-966	108	3	needed	need	VERB
ijtc-966	108	4	to	to	PART
ijtc-966	108	5	find	find	VERB
ijtc-966	108	6	out	out	ADP
ijtc-966	108	7	information	information	NOUN
ijtc-966	108	8	related	relate	VERB
ijtc-966	108	9	to	to	ADP
ijtc-966	108	10	the	the	DET
ijtc-966	108	11	process	process	NOUN
ijtc-966	108	12	of	of	ADP
ijtc-966	108	13	implementing	implement	VERB
ijtc-966	108	14	the	the	DET
ijtc-966	108	15	rate	rate	NOUN
ijtc-966	108	16	reduction	reduction	NOUN
ijtc-966	108	17	policy	policy	NOUN
ijtc-966	108	18	for	for	ADP
ijtc-966	108	19	taxpayers	taxpayer	NOUN
ijtc-966	108	20	with	with	ADP
ijtc-966	108	21	certain	certain	ADJ
ijtc-966	108	22	business	business	NOUN
ijtc-966	108	23	operations	operation	NOUN
ijtc-966	108	24	.	.	PUNCT
ijtc-966	109	1	these	these	DET
ijtc-966	109	2	informants	informant	NOUN
ijtc-966	109	3	are	be	AUX
ijtc-966	109	4	:	:	PUNCT
ijtc-966	109	5	informant	informant	VERB
ijtc-966	109	6	i	i	PRON
ijtc-966	109	7	:	:	PUNCT
ijtc-966	109	8	head	head	NOUN
ijtc-966	109	9	of	of	ADP
ijtc-966	109	10	service	service	NOUN
ijtc-966	109	11	section	section	NOUN
ijtc-966	109	12	informant	informant	PROPN
ijtc-966	109	13	ii	ii	PROPN
ijtc-966	109	14	:	:	PUNCT
ijtc-966	109	15	ar	ar	PROPN
ijtc-966	109	16	sex	sex	PROPN
ijtc-966	109	17	waskon	waskon	PROPN
ijtc-966	109	18	informant	informant	PROPN
ijtc-966	109	19	iii	iii	PROPN
ijtc-966	109	20	:	:	PUNCT
ijtc-966	109	21	lecturer	lecturer	NOUN
ijtc-966	109	22	at	at	ADP
ijtc-966	109	23	the	the	DET
ijtc-966	109	24	stiami	stiami	PROPN
ijtc-966	109	25	institute	institute	PROPN
ijtc-966	109	26	informant	informant	NOUN
ijtc-966	109	27	iv	iv	ADP
ijtc-966	109	28	:	:	PUNCT
ijtc-966	109	29	msme	msme	NOUN
ijtc-966	109	30	taxpayers	taxpayer	NOUN
ijtc-966	109	31	informant	informant	VERB
ijtc-966	109	32	v	v	ADP
ijtc-966	109	33	:	:	PUNCT
ijtc-966	109	34	msme	msme	NOUN
ijtc-966	109	35	taxpayers	taxpayer	NOUN
ijtc-966	109	36	informant	informant	VERB
ijtc-966	109	37	vi	vi	PROPN
ijtc-966	109	38	:	:	PUNCT
ijtc-966	109	39	msme	msme	NOUN
ijtc-966	109	40	taxpayers	taxpayer	NOUN
ijtc-966	109	41	in	in	ADP
ijtc-966	109	42	this	this	DET
ijtc-966	109	43	research	research	NOUN
ijtc-966	109	44	,	,	PUNCT
ijtc-966	109	45	the	the	DET
ijtc-966	109	46	author	author	NOUN
ijtc-966	109	47	will	will	AUX
ijtc-966	109	48	obtain	obtain	VERB
ijtc-966	109	49	data	datum	NOUN
ijtc-966	109	50	and	and	CCONJ
ijtc-966	109	51	information	information	NOUN
ijtc-966	109	52	from	from	ADP
ijtc-966	109	53	the	the	DET
ijtc-966	109	54	jakarta	jakarta	PROPN
ijtc-966	109	55	kelapa	kelapa	PROPN
ijtc-966	109	56	gading	gading	PROPN
ijtc-966	109	57	pratama	pratama	PROPN
ijtc-966	109	58	tax	tax	NOUN
ijtc-966	109	59	service	service	NOUN
ijtc-966	109	60	office	office	NOUN
ijtc-966	109	61	.	.	PUNCT
ijtc-966	110	1	result	result	NOUN
ijtc-966	110	2	and	and	CCONJ
ijtc-966	110	3	discussion	discussion	NOUN
ijtc-966	110	4	in	in	ADP
ijtc-966	110	5	research	research	NOUN
ijtc-966	110	6	conducted	conduct	VERB
ijtc-966	110	7	at	at	ADP
ijtc-966	110	8	the	the	DET
ijtc-966	110	9	jakarta	jakarta	PROPN
ijtc-966	110	10	kelapa	kelapa	PROPN
ijtc-966	110	11	gading	gading	PROPN
ijtc-966	110	12	pratama	pratama	PROPN
ijtc-966	110	13	tax	tax	NOUN
ijtc-966	110	14	service	service	NOUN
ijtc-966	110	15	office	office	NOUN
ijtc-966	110	16	,	,	PUNCT
ijtc-966	110	17	the	the	DET
ijtc-966	110	18	author	author	NOUN
ijtc-966	110	19	obtained	obtain	VERB
ijtc-966	110	20	two	two	NUM
ijtc-966	110	21	types	type	NOUN
ijtc-966	110	22	of	of	ADP
ijtc-966	110	23	data	datum	NOUN
ijtc-966	110	24	,	,	PUNCT
ijtc-966	110	25	namely	namely	ADV
ijtc-966	110	26	primary	primary	ADJ
ijtc-966	110	27	data	datum	NOUN
ijtc-966	110	28	(	(	PUNCT
ijtc-966	110	29	interviews	interview	NOUN
ijtc-966	110	30	)	)	PUNCT
ijtc-966	110	31	and	and	CCONJ
ijtc-966	110	32	secondary	secondary	ADJ
ijtc-966	110	33	data	datum	NOUN
ijtc-966	110	34	(	(	PUNCT
ijtc-966	110	35	documents	document	NOUN
ijtc-966	110	36	)	)	PUNCT
ijtc-966	110	37	which	which	PRON
ijtc-966	110	38	can	can	AUX
ijtc-966	110	39	be	be	AUX
ijtc-966	110	40	used	use	VERB
ijtc-966	110	41	as	as	ADP
ijtc-966	110	42	a	a	DET
ijtc-966	110	43	basis	basis	NOUN
ijtc-966	110	44	for	for	ADP
ijtc-966	110	45	analyzing	analyze	VERB
ijtc-966	110	46	the	the	DET
ijtc-966	110	47	implementation	implementation	NOUN
ijtc-966	110	48	of	of	ADP
ijtc-966	110	49	rate	rate	NOUN
ijtc-966	110	50	reduction	reduction	NOUN
ijtc-966	110	51	policies	policy	NOUN
ijtc-966	110	52	for	for	ADP
ijtc-966	110	53	taxpayers	taxpayer	NOUN
ijtc-966	110	54	with	with	ADP
ijtc-966	110	55	certain	certain	ADJ
ijtc-966	110	56	business	business	NOUN
ijtc-966	110	57	operations	operation	NOUN
ijtc-966	110	58	in	in	ADP
ijtc-966	110	59	increasing	increase	VERB
ijtc-966	110	60	revenue	revenue	NOUN
ijtc-966	110	61	.	.	PUNCT
ijtc-966	111	1	final	final	ADJ
ijtc-966	111	2	income	income	NOUN
ijtc-966	111	3	tax	tax	NOUN
ijtc-966	111	4	at	at	ADP
ijtc-966	111	5	the	the	DET
ijtc-966	111	6	jakarta	jakarta	PROPN
ijtc-966	111	7	kelapa	kelapa	PROPN
ijtc-966	111	8	gading	gading	PROPN
ijtc-966	111	9	pratama	pratama	PROPN
ijtc-966	111	10	tax	tax	NOUN
ijtc-966	111	11	service	service	NOUN
ijtc-966	111	12	office	office	NOUN
ijtc-966	111	13	.	.	PUNCT
ijtc-966	112	1	primary	primary	ADJ
ijtc-966	112	2	data	datum	NOUN
ijtc-966	112	3	the	the	DET
ijtc-966	112	4	author	author	NOUN
ijtc-966	112	5	obtained	obtain	VERB
ijtc-966	112	6	data	datum	NOUN
ijtc-966	112	7	in	in	ADP
ijtc-966	112	8	the	the	DET
ijtc-966	112	9	form	form	NOUN
ijtc-966	112	10	of	of	ADP
ijtc-966	112	11	interviews	interview	NOUN
ijtc-966	112	12	from	from	ADP
ijtc-966	112	13	6	6	NUM
ijtc-966	112	14	informants	informant	NOUN
ijtc-966	112	15	.	.	PUNCT
ijtc-966	113	1	the	the	DET
ijtc-966	113	2	following	follow	VERB
ijtc-966	113	3	are	be	AUX
ijtc-966	113	4	the	the	DET
ijtc-966	113	5	results	result	NOUN
ijtc-966	113	6	of	of	ADP
ijtc-966	113	7	in	in	ADP
ijtc-966	113	8	-	-	PUNCT
ijtc-966	113	9	depth	depth	NOUN
ijtc-966	113	10	interviews	interview	NOUN
ijtc-966	113	11	and	and	CCONJ
ijtc-966	113	12	verbatim	verbatim	ADJ
ijtc-966	113	13	analysis	analysis	NOUN
ijtc-966	113	14	of	of	ADP
ijtc-966	113	15	informants	informant	NOUN
ijtc-966	113	16	1	1	NUM
ijtc-966	113	17	to	to	PART
ijtc-966	113	18	informant	informant	VERB
ijtc-966	113	19	6	6	NUM
ijtc-966	113	20	regarding	regard	VERB
ijtc-966	113	21	the	the	DET
ijtc-966	113	22	implementation	implementation	NOUN
ijtc-966	113	23	of	of	ADP
ijtc-966	113	24	the	the	DET
ijtc-966	113	25	rate	rate	NOUN
ijtc-966	113	26	reduction	reduction	NOUN
ijtc-966	113	27	policy	policy	NOUN
ijtc-966	113	28	for	for	ADP
ijtc-966	113	29	taxpayers	taxpayer	NOUN
ijtc-966	113	30	with	with	ADP
ijtc-966	113	31	certain	certain	ADJ
ijtc-966	113	32	business	business	NOUN
ijtc-966	113	33	operations	operation	NOUN
ijtc-966	113	34	.	.	PUNCT
ijtc-966	114	1	according	accord	VERB
ijtc-966	114	2	to	to	ADP
ijtc-966	114	3	informants	informant	NOUN
ijtc-966	114	4	1	1	NUM
ijtc-966	114	5	and	and	CCONJ
ijtc-966	114	6	2	2	NUM
ijtc-966	114	7	,	,	PUNCT
ijtc-966	114	8	the	the	DET
ijtc-966	114	9	institutions	institution	NOUN
ijtc-966	114	10	involved	involve	VERB
ijtc-966	114	11	in	in	ADP
ijtc-966	114	12	policy	policy	NOUN
ijtc-966	114	13	-	-	PUNCT
ijtc-966	114	14	making	making	NOUN
ijtc-966	114	15	have	have	AUX
ijtc-966	114	16	carried	carry	VERB
ijtc-966	114	17	out	out	ADP
ijtc-966	114	18	their	their	PRON
ijtc-966	114	19	duties	duty	NOUN
ijtc-966	114	20	effectively	effectively	ADV
ijtc-966	114	21	because	because	SCONJ
ijtc-966	114	22	in	in	ADP
ijtc-966	114	23	the	the	DET
ijtc-966	114	24	policy	policy	NOUN
ijtc-966	114	25	-	-	PUNCT
ijtc-966	114	26	making	make	VERB
ijtc-966	114	27	process	process	NOUN
ijtc-966	114	28	,	,	PUNCT
ijtc-966	114	29	there	there	PRON
ijtc-966	114	30	are	be	VERB
ijtc-966	114	31	expert	expert	ADJ
ijtc-966	114	32	staff	staff	NOUN
ijtc-966	114	33	who	who	PRON
ijtc-966	114	34	work	work	VERB
ijtc-966	114	35	in	in	ADP
ijtc-966	114	36	their	their	PRON
ijtc-966	114	37	respective	respective	ADJ
ijtc-966	114	38	departments	department	NOUN
ijtc-966	114	39	.	.	PUNCT
ijtc-966	115	1	according	accord	VERB
ijtc-966	115	2	to	to	ADP
ijtc-966	115	3	informants	informant	NOUN
ijtc-966	115	4	1	1	NUM
ijtc-966	115	5	and	and	CCONJ
ijtc-966	115	6	2	2	NUM
ijtc-966	115	7	,	,	PUNCT
ijtc-966	115	8	regarding	regard	VERB
ijtc-966	115	9	the	the	DET
ijtc-966	115	10	extent	extent	NOUN
ijtc-966	115	11	to	to	PART
ijtc-966	115	12	which	which	PRON
ijtc-966	115	13	the	the	DET
ijtc-966	115	14	tax	tax	NOUN
ijtc-966	115	15	incentive	incentive	NOUN
ijtc-966	115	16	policy	policy	NOUN
ijtc-966	115	17	can	can	AUX
ijtc-966	115	18	help	help	VERB
ijtc-966	115	19	the	the	DET
ijtc-966	115	20	pen	pen	NOUN
ijtc-966	115	21	program	program	NOUN
ijtc-966	115	22	being	be	AUX
ijtc-966	115	23	implemented	implement	VERB
ijtc-966	115	24	by	by	ADP
ijtc-966	115	25	the	the	DET
ijtc-966	115	26	government	government	NOUN
ijtc-966	115	27	,	,	PUNCT
ijtc-966	115	28	this	this	DET
ijtc-966	115	29	msme	msme	NOUN
ijtc-966	115	30	tax	tax	NOUN
ijtc-966	115	31	incentive	incentive	NOUN
ijtc-966	115	32	policy	policy	NOUN
ijtc-966	115	33	can	can	AUX
ijtc-966	115	34	help	help	VERB
ijtc-966	115	35	the	the	DET
ijtc-966	115	36	national	national	ADJ
ijtc-966	115	37	economic	economic	PROPN
ijtc-966	115	38	recovery	recovery	NOUN
ijtc-966	115	39	program	program	NOUN
ijtc-966	115	40	and	and	CCONJ
ijtc-966	115	41	can	can	AUX
ijtc-966	115	42	be	be	AUX
ijtc-966	115	43	shown	show	VERB
ijtc-966	115	44	through	through	ADP
ijtc-966	115	45	the	the	DET
ijtc-966	115	46	data	datum	NOUN
ijtc-966	115	47	above	above	ADV
ijtc-966	115	48	.	.	PUNCT
ijtc-966	116	1	according	accord	VERB
ijtc-966	116	2	to	to	ADP
ijtc-966	116	3	informants	informant	NOUN
ijtc-966	116	4	1	1	NUM
ijtc-966	116	5	and	and	CCONJ
ijtc-966	116	6	2	2	NUM
ijtc-966	116	7	,	,	PUNCT
ijtc-966	116	8	related	related	ADJ
ijtc-966	116	9	socialization	socialization	NOUN
ijtc-966	116	10	,	,	PUNCT
ijtc-966	116	11	the	the	DET
ijtc-966	116	12	tax	tax	NOUN
ijtc-966	116	13	authorities	authority	NOUN
ijtc-966	116	14	have	have	AUX
ijtc-966	116	15	socialized	socialize	VERB
ijtc-966	116	16	the	the	DET
ijtc-966	116	17	msme	msme	ADJ
ijtc-966	116	18	tax	tax	NOUN
ijtc-966	116	19	incentive	incentive	NOUN
ijtc-966	116	20	policy	policy	NOUN
ijtc-966	116	21	.	.	PUNCT
ijtc-966	117	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	117	2	evaluation	evaluation	NOUN
ijtc-966	117	3	of	of	ADP
ijtc-966	117	4	tax	tax	NOUN
ijtc-966	117	5	incentive	incentive	NOUN
ijtc-966	117	6	policy	policy	NOUN
ijtc-966	117	7	for	for	ADP
ijtc-966	117	8	msmes	msme	NOUN
ijtc-966	117	9	in	in	ADP
ijtc-966	117	10	the	the	DET
ijtc-966	117	11	covid-19	covid-19	PROPN
ijtc-966	117	12	pandemic	pandemic	ADJ
ijtc-966	117	13	period	period	NOUN
ijtc-966	117	14	in	in	ADP
ijtc-966	117	15	improving	improve	VERB
ijtc-966	117	16	taxpayer	taxpayer	NOUN
ijtc-966	117	17	compliance	compliance	NOUN
ijtc-966	117	18	at	at	ADP
ijtc-966	117	19	the	the	DET
ijtc-966	117	20	jakarta	jakarta	PROPN
ijtc-966	117	21	kelapa	kelapa	PROPN
ijtc-966	117	22	gading	gading	PROPN
ijtc-966	117	23	primary	primary	ADJ
ijtc-966	117	24	tax	tax	NOUN
ijtc-966	117	25	service	service	NOUN
ijtc-966	117	26	office	office	NOUN
ijtc-966	117	27	rulandari	rulandari	NOUN
ijtc-966	118	1	902	902	NUM
ijtc-966	118	2	|	|	ADV
ijtc-966	118	3	ilomata	ilomata	PROPN
ijtc-966	118	4	international	international	ADJ
ijtc-966	118	5	journal	journal	NOUN
ijtc-966	118	6	of	of	ADP
ijtc-966	118	7	tax	tax	PROPN
ijtc-966	118	8	&	&	CCONJ
ijtc-966	118	9	accounting	accounting	PROPN
ijtc-966	118	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	118	11	according	accord	VERB
ijtc-966	118	12	to	to	ADP
ijtc-966	118	13	informants	informant	NOUN
ijtc-966	118	14	1	1	NUM
ijtc-966	118	15	and	and	CCONJ
ijtc-966	118	16	2	2	NUM
ijtc-966	118	17	regarding	regard	VERB
ijtc-966	118	18	the	the	DET
ijtc-966	118	19	process	process	NOUN
ijtc-966	118	20	of	of	ADP
ijtc-966	118	21	implementing	implement	VERB
ijtc-966	118	22	the	the	DET
ijtc-966	118	23	socialization	socialization	NOUN
ijtc-966	118	24	of	of	ADP
ijtc-966	118	25	msme	msme	NOUN
ijtc-966	118	26	tax	tax	NOUN
ijtc-966	118	27	incentives	incentive	NOUN
ijtc-966	118	28	,	,	PUNCT
ijtc-966	118	29	the	the	DET
ijtc-966	118	30	socialization	socialization	NOUN
ijtc-966	118	31	is	be	AUX
ijtc-966	118	32	currently	currently	ADV
ijtc-966	118	33	carried	carry	VERB
ijtc-966	118	34	out	out	ADP
ijtc-966	118	35	online	online	ADV
ijtc-966	118	36	and	and	CCONJ
ijtc-966	118	37	assistance	assistance	NOUN
ijtc-966	118	38	is	be	AUX
ijtc-966	118	39	provided	provide	VERB
ijtc-966	118	40	to	to	ADP
ijtc-966	118	41	msme	msme	NOUN
ijtc-966	118	42	actors	actor	NOUN
ijtc-966	118	43	.	.	PUNCT
ijtc-966	119	1	according	accord	VERB
ijtc-966	119	2	to	to	ADP
ijtc-966	119	3	informants	informant	NOUN
ijtc-966	119	4	1	1	NUM
ijtc-966	119	5	and	and	CCONJ
ijtc-966	119	6	2	2	NUM
ijtc-966	119	7	regarding	regard	VERB
ijtc-966	119	8	the	the	DET
ijtc-966	119	9	msme	msme	ADJ
ijtc-966	119	10	tax	tax	NOUN
ijtc-966	119	11	incentive	incentive	NOUN
ijtc-966	119	12	policy	policy	NOUN
ijtc-966	119	13	which	which	PRON
ijtc-966	119	14	will	will	AUX
ijtc-966	119	15	be	be	AUX
ijtc-966	119	16	able	able	ADJ
ijtc-966	119	17	to	to	PART
ijtc-966	119	18	overcome	overcome	VERB
ijtc-966	119	19	the	the	DET
ijtc-966	119	20	problem	problem	NOUN
ijtc-966	119	21	of	of	ADP
ijtc-966	119	22	decreasing	decrease	VERB
ijtc-966	119	23	sources	source	NOUN
ijtc-966	119	24	of	of	ADP
ijtc-966	119	25	state	state	NOUN
ijtc-966	119	26	revenue	revenue	NOUN
ijtc-966	119	27	during	during	ADP
ijtc-966	119	28	the	the	DET
ijtc-966	119	29	covid-19	covid-19	PROPN
ijtc-966	119	30	pandemic	pandemic	NOUN
ijtc-966	119	31	,	,	PUNCT
ijtc-966	119	32	it	it	PRON
ijtc-966	119	33	can	can	AUX
ijtc-966	119	34	be	be	AUX
ijtc-966	119	35	concluded	conclude	VERB
ijtc-966	119	36	that	that	SCONJ
ijtc-966	119	37	this	this	DET
ijtc-966	119	38	incentive	incentive	NOUN
ijtc-966	119	39	can	can	AUX
ijtc-966	119	40	handle	handle	VERB
ijtc-966	119	41	the	the	DET
ijtc-966	119	42	problem	problem	NOUN
ijtc-966	119	43	of	of	ADP
ijtc-966	119	44	decreasing	decrease	VERB
ijtc-966	119	45	revenue	revenue	NOUN
ijtc-966	119	46	during	during	ADP
ijtc-966	119	47	the	the	DET
ijtc-966	119	48	current	current	ADJ
ijtc-966	119	49	covid-19	covid-19	PROPN
ijtc-966	119	50	pandemic	pandemic	NOUN
ijtc-966	119	51	.	.	PUNCT
ijtc-966	120	1	according	accord	VERB
ijtc-966	120	2	to	to	ADP
ijtc-966	120	3	informants	informant	NOUN
ijtc-966	120	4	1	1	NUM
ijtc-966	120	5	and	and	CCONJ
ijtc-966	120	6	2	2	NUM
ijtc-966	120	7	regarding	regard	VERB
ijtc-966	120	8	whether	whether	SCONJ
ijtc-966	120	9	the	the	DET
ijtc-966	120	10	msme	msme	NOUN
ijtc-966	120	11	tax	tax	NOUN
ijtc-966	120	12	incentive	incentive	NOUN
ijtc-966	120	13	policy	policy	NOUN
ijtc-966	120	14	can	can	AUX
ijtc-966	120	15	increase	increase	VERB
ijtc-966	120	16	economic	economic	ADJ
ijtc-966	120	17	added	add	VERB
ijtc-966	120	18	value	value	NOUN
ijtc-966	120	19	for	for	ADP
ijtc-966	120	20	msme	msme	NOUN
ijtc-966	120	21	taxpayers	taxpayer	NOUN
ijtc-966	120	22	,	,	PUNCT
ijtc-966	120	23	it	it	PRON
ijtc-966	120	24	can	can	AUX
ijtc-966	120	25	be	be	AUX
ijtc-966	120	26	concluded	conclude	VERB
ijtc-966	120	27	that	that	SCONJ
ijtc-966	120	28	the	the	DET
ijtc-966	120	29	msme	msme	PROPN
ijtc-966	120	30	tax	tax	NOUN
ijtc-966	120	31	incentive	incentive	NOUN
ijtc-966	120	32	policy	policy	NOUN
ijtc-966	120	33	itself	itself	PRON
ijtc-966	120	34	can	can	AUX
ijtc-966	120	35	increase	increase	VERB
ijtc-966	120	36	economic	economic	ADJ
ijtc-966	120	37	added	add	VERB
ijtc-966	120	38	value	value	NOUN
ijtc-966	120	39	for	for	ADP
ijtc-966	120	40	msme	msme	NOUN
ijtc-966	120	41	actors	actor	NOUN
ijtc-966	120	42	during	during	ADP
ijtc-966	120	43	the	the	DET
ijtc-966	120	44	covid-19	covid-19	PROPN
ijtc-966	120	45	pandemic	pandemic	NOUN
ijtc-966	120	46	.	.	PUNCT
ijtc-966	121	1	according	accord	VERB
ijtc-966	121	2	to	to	ADP
ijtc-966	121	3	informants	informant	NOUN
ijtc-966	121	4	1	1	NUM
ijtc-966	121	5	and	and	CCONJ
ijtc-966	121	6	2	2	NUM
ijtc-966	121	7	,	,	PUNCT
ijtc-966	121	8	the	the	DET
ijtc-966	121	9	desired	desire	VERB
ijtc-966	121	10	result	result	NOUN
ijtc-966	121	11	of	of	ADP
ijtc-966	121	12	implementing	implement	VERB
ijtc-966	121	13	msme	msme	NOUN
ijtc-966	121	14	tax	tax	NOUN
ijtc-966	121	15	incentives	incentive	NOUN
ijtc-966	121	16	during	during	ADP
ijtc-966	121	17	the	the	DET
ijtc-966	121	18	covid-19	covid-19	PROPN
ijtc-966	121	19	pandemic	pandemic	NOUN
ijtc-966	121	20	is	be	AUX
ijtc-966	121	21	that	that	SCONJ
ijtc-966	121	22	the	the	DET
ijtc-966	121	23	government	government	NOUN
ijtc-966	121	24	wants	want	VERB
ijtc-966	121	25	msmes	msme	NOUN
ijtc-966	121	26	to	to	PART
ijtc-966	121	27	be	be	AUX
ijtc-966	121	28	able	able	ADJ
ijtc-966	121	29	to	to	PART
ijtc-966	121	30	survive	survive	VERB
ijtc-966	121	31	and	and	CCONJ
ijtc-966	121	32	carry	carry	VERB
ijtc-966	121	33	out	out	ADP
ijtc-966	121	34	their	their	PRON
ijtc-966	121	35	business	business	NOUN
ijtc-966	121	36	activities	activity	NOUN
ijtc-966	121	37	during	during	ADP
ijtc-966	121	38	the	the	DET
ijtc-966	121	39	covid-19	covid-19	PROPN
ijtc-966	121	40	pandemic	pandemic	NOUN
ijtc-966	121	41	because	because	SCONJ
ijtc-966	121	42	msmes	msme	NOUN
ijtc-966	121	43	themselves	themselves	PRON
ijtc-966	121	44	are	be	AUX
ijtc-966	121	45	the	the	DET
ijtc-966	121	46	most	most	ADV
ijtc-966	121	47	important	important	ADJ
ijtc-966	121	48	pillar	pillar	NOUN
ijtc-966	121	49	of	of	ADP
ijtc-966	121	50	the	the	DET
ijtc-966	121	51	country	country	NOUN
ijtc-966	121	52	's	's	PART
ijtc-966	121	53	economy	economy	NOUN
ijtc-966	121	54	.	.	PUNCT
ijtc-966	122	1	according	accord	VERB
ijtc-966	122	2	to	to	ADP
ijtc-966	122	3	informants	informant	NOUN
ijtc-966	122	4	1	1	NUM
ijtc-966	122	5	and	and	CCONJ
ijtc-966	122	6	2	2	NUM
ijtc-966	122	7	,	,	PUNCT
ijtc-966	122	8	regarding	regard	VERB
ijtc-966	122	9	outreach	outreach	NOUN
ijtc-966	122	10	to	to	ADP
ijtc-966	122	11	msme	msme	NOUN
ijtc-966	122	12	actors	actor	NOUN
ijtc-966	122	13	,	,	PUNCT
ijtc-966	122	14	it	it	PRON
ijtc-966	122	15	can	can	AUX
ijtc-966	122	16	be	be	AUX
ijtc-966	122	17	concluded	conclude	VERB
ijtc-966	122	18	that	that	SCONJ
ijtc-966	122	19	the	the	DET
ijtc-966	122	20	government	government	NOUN
ijtc-966	122	21	and	and	CCONJ
ijtc-966	122	22	tax	tax	NOUN
ijtc-966	122	23	authorities	authority	NOUN
ijtc-966	122	24	themselves	themselves	PRON
ijtc-966	122	25	have	have	AUX
ijtc-966	122	26	socialized	socialize	VERB
ijtc-966	122	27	the	the	DET
ijtc-966	122	28	msme	msme	NOUN
ijtc-966	122	29	incentive	incentive	NOUN
ijtc-966	122	30	policy	policy	NOUN
ijtc-966	122	31	to	to	ADP
ijtc-966	122	32	msme	msme	NOUN
ijtc-966	122	33	actors	actor	NOUN
ijtc-966	122	34	,	,	PUNCT
ijtc-966	122	35	both	both	PRON
ijtc-966	122	36	socializing	socialize	VERB
ijtc-966	122	37	the	the	DET
ijtc-966	122	38	msme	msme	NOUN
ijtc-966	122	39	tax	tax	NOUN
ijtc-966	122	40	incentives	incentive	VERB
ijtc-966	122	41	themselves	themselves	PRON
ijtc-966	122	42	and	and	CCONJ
ijtc-966	122	43	how	how	SCONJ
ijtc-966	122	44	to	to	PART
ijtc-966	122	45	use	use	VERB
ijtc-966	122	46	these	these	DET
ijtc-966	122	47	tax	tax	NOUN
ijtc-966	122	48	incentives	incentive	NOUN
ijtc-966	122	49	.	.	PUNCT
ijtc-966	123	1	according	accord	VERB
ijtc-966	123	2	to	to	ADP
ijtc-966	123	3	informants	informant	NOUN
ijtc-966	123	4	1	1	NUM
ijtc-966	123	5	and	and	CCONJ
ijtc-966	123	6	2	2	NUM
ijtc-966	123	7	,	,	PUNCT
ijtc-966	123	8	the	the	DET
ijtc-966	123	9	government	government	NOUN
ijtc-966	123	10	hopes	hope	VERB
ijtc-966	123	11	that	that	SCONJ
ijtc-966	123	12	msmes	msme	NOUN
ijtc-966	123	13	in	in	ADP
ijtc-966	123	14	indonesia	indonesia	PROPN
ijtc-966	123	15	can	can	AUX
ijtc-966	123	16	survive	survive	VERB
ijtc-966	123	17	the	the	DET
ijtc-966	123	18	covid-19	covid-19	PROPN
ijtc-966	123	19	pandemic	pandemic	NOUN
ijtc-966	123	20	and	and	CCONJ
ijtc-966	123	21	continue	continue	VERB
ijtc-966	123	22	to	to	PART
ijtc-966	123	23	innovate	innovate	VERB
ijtc-966	123	24	in	in	ADP
ijtc-966	123	25	carrying	carry	VERB
ijtc-966	123	26	out	out	ADP
ijtc-966	123	27	their	their	PRON
ijtc-966	123	28	business	business	NOUN
ijtc-966	123	29	activities	activity	NOUN
ijtc-966	123	30	.	.	PUNCT
ijtc-966	124	1	according	accord	VERB
ijtc-966	124	2	to	to	ADP
ijtc-966	124	3	informants	informant	NOUN
ijtc-966	124	4	1	1	NUM
ijtc-966	124	5	and	and	CCONJ
ijtc-966	124	6	2	2	NUM
ijtc-966	124	7	regarding	regard	VERB
ijtc-966	124	8	criticism	criticism	NOUN
ijtc-966	124	9	and	and	CCONJ
ijtc-966	124	10	suggestions	suggestion	NOUN
ijtc-966	124	11	,	,	PUNCT
ijtc-966	124	12	the	the	DET
ijtc-966	124	13	government	government	NOUN
ijtc-966	124	14	is	be	AUX
ijtc-966	124	15	very	very	ADV
ijtc-966	124	16	willing	willing	ADJ
ijtc-966	124	17	to	to	PART
ijtc-966	124	18	accept	accept	VERB
ijtc-966	124	19	criticism	criticism	NOUN
ijtc-966	124	20	and	and	CCONJ
ijtc-966	124	21	suggestions	suggestion	NOUN
ijtc-966	124	22	from	from	ADP
ijtc-966	124	23	the	the	DET
ijtc-966	124	24	public	public	NOUN
ijtc-966	124	25	.	.	PUNCT
ijtc-966	125	1	according	accord	VERB
ijtc-966	125	2	to	to	ADP
ijtc-966	125	3	informants	informant	NOUN
ijtc-966	125	4	1	1	NUM
ijtc-966	125	5	and	and	CCONJ
ijtc-966	125	6	2	2	NUM
ijtc-966	125	7	regarding	regard	VERB
ijtc-966	125	8	whether	whether	SCONJ
ijtc-966	125	9	the	the	DET
ijtc-966	125	10	indonesian	indonesian	ADJ
ijtc-966	125	11	government	government	NOUN
ijtc-966	125	12	's	's	PART
ijtc-966	125	13	policy	policy	NOUN
ijtc-966	125	14	on	on	ADP
ijtc-966	125	15	msme	msme	NOUN
ijtc-966	125	16	tax	tax	NOUN
ijtc-966	125	17	incentives	incentive	NOUN
ijtc-966	125	18	is	be	AUX
ijtc-966	125	19	by	by	ADP
ijtc-966	125	20	the	the	DET
ijtc-966	125	21	economic	economic	ADJ
ijtc-966	125	22	conditions	condition	NOUN
ijtc-966	125	23	of	of	ADP
ijtc-966	125	24	the	the	DET
ijtc-966	125	25	community	community	NOUN
ijtc-966	125	26	,	,	PUNCT
ijtc-966	125	27	it	it	PRON
ijtc-966	125	28	can	can	AUX
ijtc-966	125	29	be	be	AUX
ijtc-966	125	30	concluded	conclude	VERB
ijtc-966	125	31	that	that	SCONJ
ijtc-966	125	32	the	the	DET
ijtc-966	125	33	msme	msme	PROPN
ijtc-966	125	34	tax	tax	NOUN
ijtc-966	125	35	incentive	incentive	NOUN
ijtc-966	125	36	policy	policy	NOUN
ijtc-966	125	37	is	be	AUX
ijtc-966	125	38	very	very	ADV
ijtc-966	125	39	appropriate	appropriate	ADJ
ijtc-966	125	40	to	to	ADP
ijtc-966	125	41	the	the	DET
ijtc-966	125	42	current	current	ADJ
ijtc-966	125	43	economic	economic	ADJ
ijtc-966	125	44	conditions	condition	NOUN
ijtc-966	125	45	of	of	ADP
ijtc-966	125	46	the	the	DET
ijtc-966	125	47	indonesian	indonesian	ADJ
ijtc-966	125	48	community	community	NOUN
ijtc-966	125	49	.	.	PUNCT
ijtc-966	126	1	according	accord	VERB
ijtc-966	126	2	to	to	ADP
ijtc-966	126	3	informants	informant	NOUN
ijtc-966	126	4	1	1	NUM
ijtc-966	126	5	and	and	CCONJ
ijtc-966	126	6	2	2	NUM
ijtc-966	126	7	regarding	regard	VERB
ijtc-966	126	8	the	the	DET
ijtc-966	126	9	level	level	NOUN
ijtc-966	126	10	of	of	ADP
ijtc-966	126	11	compliance	compliance	NOUN
ijtc-966	126	12	of	of	ADP
ijtc-966	126	13	msme	msme	NOUN
ijtc-966	126	14	taxpayers	taxpayer	NOUN
ijtc-966	126	15	,	,	PUNCT
ijtc-966	126	16	taxpayers	taxpayer	NOUN
ijtc-966	126	17	are	be	AUX
ijtc-966	126	18	not	not	PART
ijtc-966	126	19	yet	yet	ADV
ijtc-966	126	20	optimal	optimal	ADJ
ijtc-966	126	21	in	in	ADP
ijtc-966	126	22	utilizing	utilize	VERB
ijtc-966	126	23	these	these	DET
ijtc-966	126	24	incentives	incentive	NOUN
ijtc-966	126	25	because	because	SCONJ
ijtc-966	126	26	they	they	PRON
ijtc-966	126	27	are	be	AUX
ijtc-966	126	28	hampered	hamper	VERB
ijtc-966	126	29	in	in	ADP
ijtc-966	126	30	preparing	prepare	VERB
ijtc-966	126	31	realization	realization	NOUN
ijtc-966	126	32	reports	report	NOUN
ijtc-966	126	33	.	.	PUNCT
ijtc-966	127	1	according	accord	VERB
ijtc-966	127	2	to	to	ADP
ijtc-966	127	3	informants	informant	NOUN
ijtc-966	127	4	1	1	NUM
ijtc-966	127	5	and	and	CCONJ
ijtc-966	127	6	2	2	NUM
ijtc-966	127	7	,	,	PUNCT
ijtc-966	127	8	whether	whether	SCONJ
ijtc-966	127	9	or	or	CCONJ
ijtc-966	127	10	not	not	PART
ijtc-966	127	11	the	the	DET
ijtc-966	127	12	msme	msme	NOUN
ijtc-966	127	13	tax	tax	NOUN
ijtc-966	127	14	incentive	incentive	NOUN
ijtc-966	127	15	policy	policy	NOUN
ijtc-966	127	16	is	be	AUX
ijtc-966	127	17	appropriate	appropriate	ADJ
ijtc-966	127	18	during	during	ADP
ijtc-966	127	19	this	this	DET
ijtc-966	127	20	pandemic	pandemic	NOUN
ijtc-966	127	21	,	,	PUNCT
ijtc-966	127	22	according	accord	VERB
ijtc-966	127	23	to	to	ADP
ijtc-966	127	24	informants	informant	NOUN
ijtc-966	127	25	1	1	NUM
ijtc-966	127	26	and	and	CCONJ
ijtc-966	127	27	2	2	NUM
ijtc-966	127	28	,	,	PUNCT
ijtc-966	127	29	this	this	DET
ijtc-966	127	30	policy	policy	NOUN
ijtc-966	127	31	is	be	AUX
ijtc-966	127	32	appropriate	appropriate	ADJ
ijtc-966	127	33	during	during	ADP
ijtc-966	127	34	the	the	DET
ijtc-966	127	35	covid19	covid19	NOUN
ijtc-966	127	36	pandemic	pandemic	ADJ
ijtc-966	127	37	.	.	PUNCT
ijtc-966	128	1	according	accord	VERB
ijtc-966	128	2	to	to	ADP
ijtc-966	128	3	informants	informant	NOUN
ijtc-966	128	4	1	1	NUM
ijtc-966	128	5	and	and	CCONJ
ijtc-966	128	6	2	2	NUM
ijtc-966	128	7	,	,	PUNCT
ijtc-966	128	8	regarding	regard	VERB
ijtc-966	128	9	obstacles	obstacle	NOUN
ijtc-966	128	10	in	in	ADP
ijtc-966	128	11	implementing	implement	VERB
ijtc-966	128	12	tax	tax	NOUN
ijtc-966	128	13	incentive	incentive	NOUN
ijtc-966	128	14	policies	policy	NOUN
ijtc-966	128	15	for	for	ADP
ijtc-966	128	16	msmes	msme	NOUN
ijtc-966	128	17	,	,	PUNCT
ijtc-966	128	18	there	there	PRON
ijtc-966	128	19	are	be	VERB
ijtc-966	128	20	obstacles	obstacle	NOUN
ijtc-966	128	21	in	in	ADP
ijtc-966	128	22	utilizing	utilize	VERB
ijtc-966	128	23	these	these	DET
ijtc-966	128	24	incentives	incentive	NOUN
ijtc-966	128	25	,	,	PUNCT
ijtc-966	128	26	namely	namely	ADV
ijtc-966	128	27	in	in	ADP
ijtc-966	128	28	the	the	DET
ijtc-966	128	29	preparation	preparation	NOUN
ijtc-966	128	30	and	and	CCONJ
ijtc-966	128	31	submission	submission	NOUN
ijtc-966	128	32	of	of	ADP
ijtc-966	128	33	realization	realization	NOUN
ijtc-966	128	34	reports	report	NOUN
ijtc-966	128	35	.	.	PUNCT
ijtc-966	129	1	according	accord	VERB
ijtc-966	129	2	to	to	ADP
ijtc-966	129	3	informants	informant	NOUN
ijtc-966	129	4	1	1	NUM
ijtc-966	129	5	and	and	CCONJ
ijtc-966	129	6	2	2	NUM
ijtc-966	129	7	,	,	PUNCT
ijtc-966	129	8	the	the	DET
ijtc-966	129	9	efforts	effort	NOUN
ijtc-966	129	10	made	make	VERB
ijtc-966	129	11	by	by	ADP
ijtc-966	129	12	the	the	DET
ijtc-966	129	13	kpp	kpp	PROPN
ijtc-966	129	14	to	to	PART
ijtc-966	129	15	optimize	optimize	VERB
ijtc-966	129	16	msme	msme	NOUN
ijtc-966	129	17	tax	tax	NOUN
ijtc-966	129	18	incentives	incentive	NOUN
ijtc-966	129	19	include	include	VERB
ijtc-966	129	20	assisting	assist	VERB
ijtc-966	129	21	,	,	PUNCT
ijtc-966	129	22	outreach	outreach	NOUN
ijtc-966	129	23	via	via	ADP
ijtc-966	129	24	social	social	ADJ
ijtc-966	129	25	media	medium	NOUN
ijtc-966	129	26	by	by	ADP
ijtc-966	129	27	the	the	DET
ijtc-966	129	28	social	social	ADJ
ijtc-966	129	29	media	medium	NOUN
ijtc-966	129	30	team	team	NOUN
ijtc-966	129	31	,	,	PUNCT
ijtc-966	129	32	(	(	PUNCT
ijtc-966	129	33	ii	ii	NOUN
ijtc-966	129	34	)	)	PUNCT
ijtc-966	129	35	outreach	outreach	NOUN
ijtc-966	129	36	via	via	ADP
ijtc-966	129	37	whatsapp	whatsapp	ADJ
ijtc-966	129	38	media	medium	NOUN
ijtc-966	129	39	and	and	CCONJ
ijtc-966	129	40	letters	letter	NOUN
ijtc-966	129	41	by	by	ADP
ijtc-966	129	42	ar	ar	NOUN
ijtc-966	129	43	,	,	PUNCT
ijtc-966	129	44	(	(	PUNCT
ijtc-966	129	45	iii	iii	NOUN
ijtc-966	129	46	)	)	PUNCT
ijtc-966	129	47	confirmation	confirmation	NOUN
ijtc-966	129	48	and	and	CCONJ
ijtc-966	129	49	appeals	appeal	NOUN
ijtc-966	129	50	by	by	ADP
ijtc-966	129	51	ar	ar	NOUN
ijtc-966	129	52	to	to	ADP
ijtc-966	129	53	taxpayers	taxpayer	NOUN
ijtc-966	129	54	to	to	PART
ijtc-966	129	55	immediately	immediately	ADV
ijtc-966	129	56	submit	submit	VERB
ijtc-966	129	57	realization	realization	NOUN
ijtc-966	129	58	reports	report	NOUN
ijtc-966	129	59	,	,	PUNCT
ijtc-966	129	60	(	(	PUNCT
ijtc-966	129	61	iv	iv	X
ijtc-966	129	62	)	)	PUNCT
ijtc-966	129	63	guiding	guiding	NOUN
ijtc-966	129	64	by	by	ADP
ijtc-966	129	65	ar	ar	NOUN
ijtc-966	129	66	to	to	ADP
ijtc-966	129	67	taxpayers	taxpayer	NOUN
ijtc-966	129	68	in	in	ADP
ijtc-966	129	69	submitting	submit	VERB
ijtc-966	129	70	their	their	PRON
ijtc-966	129	71	realization	realization	NOUN
ijtc-966	129	72	reports	report	NOUN
ijtc-966	129	73	if	if	SCONJ
ijtc-966	129	74	the	the	DET
ijtc-966	129	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	129	76	evaluation	evaluation	NOUN
ijtc-966	129	77	of	of	ADP
ijtc-966	129	78	tax	tax	NOUN
ijtc-966	129	79	incentive	incentive	NOUN
ijtc-966	129	80	policy	policy	NOUN
ijtc-966	129	81	for	for	ADP
ijtc-966	129	82	msmes	msme	NOUN
ijtc-966	129	83	in	in	ADP
ijtc-966	129	84	the	the	DET
ijtc-966	129	85	covid-19	covid-19	PROPN
ijtc-966	129	86	pandemic	pandemic	ADJ
ijtc-966	129	87	period	period	NOUN
ijtc-966	129	88	in	in	ADP
ijtc-966	129	89	improving	improve	VERB
ijtc-966	129	90	taxpayer	taxpayer	NOUN
ijtc-966	129	91	compliance	compliance	NOUN
ijtc-966	129	92	at	at	ADP
ijtc-966	129	93	the	the	DET
ijtc-966	129	94	jakarta	jakarta	PROPN
ijtc-966	129	95	kelapa	kelapa	PROPN
ijtc-966	129	96	gading	gading	PROPN
ijtc-966	129	97	primary	primary	ADJ
ijtc-966	129	98	tax	tax	NOUN
ijtc-966	129	99	service	service	NOUN
ijtc-966	129	100	office	office	NOUN
ijtc-966	129	101	rulandari	rulandari	NOUN
ijtc-966	130	1	903	903	NUM
ijtc-966	131	1	|	|	ADV
ijtc-966	131	2	ilomata	ilomata	PROPN
ijtc-966	131	3	international	international	ADJ
ijtc-966	131	4	journal	journal	NOUN
ijtc-966	131	5	of	of	ADP
ijtc-966	131	6	tax	tax	PROPN
ijtc-966	131	7	&	&	CCONJ
ijtc-966	131	8	accounting	accounting	PROPN
ijtc-966	131	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	131	10	taxpayer	taxpayer	NOUN
ijtc-966	131	11	experiences	experience	NOUN
ijtc-966	131	12	problems	problem	NOUN
ijtc-966	131	13	,	,	PUNCT
ijtc-966	131	14	(	(	PUNCT
ijtc-966	131	15	5	5	X
ijtc-966	131	16	)	)	PUNCT
ijtc-966	131	17	giving	give	VERB
ijtc-966	131	18	taxpayers	taxpayer	NOUN
ijtc-966	131	19	pp	pp	ADP
ijtc-966	131	20	23/2018	23/2018	NUM
ijtc-966	131	21	the	the	DET
ijtc-966	131	22	opportunity	opportunity	NOUN
ijtc-966	131	23	in	in	ADP
ijtc-966	131	24	the	the	DET
ijtc-966	131	25	december	december	PROPN
ijtc-966	131	26	tax	tax	NOUN
ijtc-966	131	27	period	period	NOUN
ijtc-966	131	28	to	to	PART
ijtc-966	131	29	report	report	VERB
ijtc-966	131	30	the	the	DET
ijtc-966	131	31	realization	realization	NOUN
ijtc-966	131	32	of	of	ADP
ijtc-966	131	33	their	their	PRON
ijtc-966	131	34	incentive	incentive	NOUN
ijtc-966	131	35	utilization	utilization	NOUN
ijtc-966	131	36	during	during	ADP
ijtc-966	131	37	2020	2020	NUM
ijtc-966	131	38	.	.	PUNCT
ijtc-966	132	1	according	accord	VERB
ijtc-966	132	2	to	to	ADP
ijtc-966	132	3	informant	informant	NOUN
ijtc-966	132	4	3	3	NUM
ijtc-966	132	5	,	,	PUNCT
ijtc-966	132	6	the	the	DET
ijtc-966	132	7	msme	msme	NOUN
ijtc-966	132	8	incentives	incentive	NOUN
ijtc-966	132	9	are	be	AUX
ijtc-966	132	10	right	right	ADJ
ijtc-966	132	11	on	on	ADP
ijtc-966	132	12	target	target	NOUN
ijtc-966	132	13	and	and	CCONJ
ijtc-966	132	14	informant	informant	NOUN
ijtc-966	132	15	3	3	NUM
ijtc-966	132	16	is	be	AUX
ijtc-966	132	17	also	also	ADV
ijtc-966	132	18	aware	aware	ADJ
ijtc-966	132	19	of	of	ADP
ijtc-966	132	20	the	the	DET
ijtc-966	132	21	existence	existence	NOUN
ijtc-966	132	22	of	of	ADP
ijtc-966	132	23	msme	msme	NOUN
ijtc-966	132	24	tax	tax	NOUN
ijtc-966	132	25	incentives	incentive	NOUN
ijtc-966	132	26	.	.	PUNCT
ijtc-966	133	1	according	accord	VERB
ijtc-966	133	2	to	to	ADP
ijtc-966	133	3	informant	informant	NOUN
ijtc-966	133	4	3	3	NUM
ijtc-966	133	5	,	,	PUNCT
ijtc-966	133	6	the	the	DET
ijtc-966	133	7	validity	validity	NOUN
ijtc-966	133	8	period	period	NOUN
ijtc-966	133	9	of	of	ADP
ijtc-966	133	10	this	this	DET
ijtc-966	133	11	msme	msme	ADJ
ijtc-966	133	12	tax	tax	NOUN
ijtc-966	133	13	incentive	incentive	NOUN
ijtc-966	133	14	has	have	AUX
ijtc-966	133	15	been	be	AUX
ijtc-966	133	16	socialized	socialize	VERB
ijtc-966	133	17	.	.	PUNCT
ijtc-966	134	1	according	accord	VERB
ijtc-966	134	2	to	to	ADP
ijtc-966	134	3	informant	informant	NOUN
ijtc-966	134	4	3	3	NUM
ijtc-966	134	5	,	,	PUNCT
ijtc-966	134	6	the	the	DET
ijtc-966	134	7	msme	msme	NOUN
ijtc-966	134	8	tax	tax	NOUN
ijtc-966	134	9	incentive	incentive	NOUN
ijtc-966	134	10	policy	policy	NOUN
ijtc-966	134	11	has	have	AUX
ijtc-966	134	12	been	be	AUX
ijtc-966	134	13	socialized	socialize	VERB
ijtc-966	134	14	to	to	ADP
ijtc-966	134	15	msme	msme	NOUN
ijtc-966	134	16	players	player	NOUN
ijtc-966	134	17	.	.	PUNCT
ijtc-966	135	1	according	accord	VERB
ijtc-966	135	2	to	to	ADP
ijtc-966	135	3	informants	informant	NOUN
ijtc-966	135	4	,	,	PUNCT
ijtc-966	135	5	3	3	NUM
ijtc-966	135	6	msme	msme	NOUN
ijtc-966	135	7	incentive	incentive	NOUN
ijtc-966	135	8	policies	policy	NOUN
ijtc-966	135	9	are	be	AUX
ijtc-966	135	10	of	of	ADP
ijtc-966	135	11	interest	interest	NOUN
ijtc-966	135	12	to	to	ADP
ijtc-966	135	13	msme	msme	NOUN
ijtc-966	135	14	players	player	NOUN
ijtc-966	135	15	.	.	PUNCT
ijtc-966	136	1	according	accord	VERB
ijtc-966	136	2	to	to	ADP
ijtc-966	136	3	informant	informant	NOUN
ijtc-966	136	4	3	3	NUM
ijtc-966	136	5	,	,	PUNCT
ijtc-966	136	6	the	the	DET
ijtc-966	136	7	validity	validity	NOUN
ijtc-966	136	8	period	period	NOUN
ijtc-966	136	9	of	of	ADP
ijtc-966	136	10	this	this	DET
ijtc-966	136	11	msme	msme	NOUN
ijtc-966	136	12	incentive	incentive	NOUN
ijtc-966	136	13	policy	policy	NOUN
ijtc-966	136	14	has	have	AUX
ijtc-966	136	15	not	not	PART
ijtc-966	136	16	been	be	AUX
ijtc-966	136	17	consistently	consistently	ADV
ijtc-966	136	18	socialized	socialize	VERB
ijtc-966	136	19	.	.	PUNCT
ijtc-966	137	1	according	accord	VERB
ijtc-966	137	2	to	to	ADP
ijtc-966	137	3	informant	informant	NOUN
ijtc-966	137	4	3	3	NUM
ijtc-966	137	5	,	,	PUNCT
ijtc-966	137	6	the	the	DET
ijtc-966	137	7	tax	tax	NOUN
ijtc-966	137	8	authorities	authority	NOUN
ijtc-966	137	9	have	have	AUX
ijtc-966	137	10	informed	inform	VERB
ijtc-966	137	11	them	they	PRON
ijtc-966	137	12	about	about	ADP
ijtc-966	137	13	the	the	DET
ijtc-966	137	14	realization	realization	NOUN
ijtc-966	137	15	report	report	NOUN
ijtc-966	137	16	.	.	PUNCT
ijtc-966	138	1	according	accord	VERB
ijtc-966	138	2	to	to	ADP
ijtc-966	138	3	informants	informant	NOUN
ijtc-966	138	4	,	,	PUNCT
ijtc-966	138	5	these	these	DET
ijtc-966	138	6	3	3	NUM
ijtc-966	138	7	msme	msme	NOUN
ijtc-966	138	8	incentive	incentive	NOUN
ijtc-966	138	9	policies	policy	NOUN
ijtc-966	138	10	can	can	AUX
ijtc-966	138	11	develop	develop	VERB
ijtc-966	138	12	businesses	business	NOUN
ijtc-966	138	13	because	because	SCONJ
ijtc-966	138	14	the	the	DET
ijtc-966	138	15	funds	fund	NOUN
ijtc-966	138	16	used	use	VERB
ijtc-966	138	17	to	to	PART
ijtc-966	138	18	pay	pay	VERB
ijtc-966	138	19	taxes	taxis	NOUN
ijtc-966	138	20	can	can	AUX
ijtc-966	138	21	be	be	AUX
ijtc-966	138	22	allocated	allocate	VERB
ijtc-966	138	23	to	to	ADP
ijtc-966	138	24	these	these	DET
ijtc-966	138	25	business	business	NOUN
ijtc-966	138	26	activities	activity	NOUN
ijtc-966	138	27	.	.	PUNCT
ijtc-966	139	1	according	accord	VERB
ijtc-966	139	2	to	to	ADP
ijtc-966	139	3	informant	informant	NOUN
ijtc-966	139	4	3	3	NUM
ijtc-966	139	5	,	,	PUNCT
ijtc-966	139	6	supporters	supporter	NOUN
ijtc-966	139	7	of	of	ADP
ijtc-966	139	8	this	this	DET
ijtc-966	139	9	policy	policy	NOUN
ijtc-966	139	10	are	be	AUX
ijtc-966	139	11	to	to	PART
ijtc-966	139	12	provide	provide	VERB
ijtc-966	139	13	convenience	convenience	NOUN
ijtc-966	139	14	and	and	CCONJ
ijtc-966	139	15	ease	ease	VERB
ijtc-966	139	16	the	the	DET
ijtc-966	139	17	tax	tax	NOUN
ijtc-966	139	18	burden	burden	NOUN
ijtc-966	139	19	on	on	ADP
ijtc-966	139	20	msme	msme	NOUN
ijtc-966	139	21	taxpayers	taxpayer	NOUN
ijtc-966	139	22	.	.	PUNCT
ijtc-966	140	1	according	accord	VERB
ijtc-966	140	2	to	to	ADP
ijtc-966	140	3	informant	informant	NOUN
ijtc-966	140	4	3	3	NUM
ijtc-966	140	5	,	,	PUNCT
ijtc-966	140	6	the	the	DET
ijtc-966	140	7	obstacle	obstacle	NOUN
ijtc-966	140	8	to	to	ADP
ijtc-966	140	9	this	this	DET
ijtc-966	140	10	policy	policy	NOUN
ijtc-966	140	11	is	be	AUX
ijtc-966	140	12	the	the	DET
ijtc-966	140	13	lack	lack	NOUN
ijtc-966	140	14	of	of	ADP
ijtc-966	140	15	understanding	understanding	NOUN
ijtc-966	140	16	of	of	ADP
ijtc-966	140	17	taxpayers	taxpayer	NOUN
ijtc-966	140	18	.	.	PUNCT
ijtc-966	141	1	according	accord	VERB
ijtc-966	141	2	to	to	ADP
ijtc-966	141	3	informants	informant	NOUN
ijtc-966	141	4	,	,	PUNCT
ijtc-966	141	5	these	these	DET
ijtc-966	141	6	3	3	NUM
ijtc-966	141	7	policies	policy	NOUN
ijtc-966	141	8	are	be	AUX
ijtc-966	141	9	quite	quite	ADV
ijtc-966	141	10	helpful	helpful	ADJ
ijtc-966	141	11	for	for	ADP
ijtc-966	141	12	msmes	msme	NOUN
ijtc-966	141	13	during	during	ADP
ijtc-966	141	14	the	the	DET
ijtc-966	141	15	covid-19	covid-19	PROPN
ijtc-966	141	16	pandemic	pandemic	NOUN
ijtc-966	141	17	.	.	PUNCT
ijtc-966	142	1	according	accord	VERB
ijtc-966	142	2	to	to	ADP
ijtc-966	142	3	informants	informant	NOUN
ijtc-966	142	4	4.5	4.5	NUM
ijtc-966	142	5	and	and	CCONJ
ijtc-966	142	6	6	6	NUM
ijtc-966	142	7	,	,	PUNCT
ijtc-966	142	8	msme	msme	NOUN
ijtc-966	142	9	tax	tax	NOUN
ijtc-966	142	10	incentives	incentive	NOUN
ijtc-966	142	11	have	have	AUX
ijtc-966	142	12	been	be	AUX
ijtc-966	142	13	socialized	socialize	VERB
ijtc-966	142	14	by	by	ADP
ijtc-966	142	15	the	the	DET
ijtc-966	142	16	tax	tax	NOUN
ijtc-966	142	17	authorities	authority	NOUN
ijtc-966	142	18	and	and	CCONJ
ijtc-966	142	19	are	be	AUX
ijtc-966	142	20	right	right	ADJ
ijtc-966	142	21	on	on	ADP
ijtc-966	142	22	target	target	NOUN
ijtc-966	142	23	.	.	PUNCT
ijtc-966	143	1	according	accord	VERB
ijtc-966	143	2	to	to	ADP
ijtc-966	143	3	informants	informant	NOUN
ijtc-966	143	4	4	4	NUM
ijtc-966	143	5	,	,	PUNCT
ijtc-966	143	6	5	5	NUM
ijtc-966	143	7	,	,	PUNCT
ijtc-966	143	8	and	and	CCONJ
ijtc-966	143	9	6	6	NUM
ijtc-966	143	10	,	,	PUNCT
ijtc-966	143	11	socialization	socialization	NOUN
ijtc-966	143	12	regarding	regard	VERB
ijtc-966	143	13	how	how	SCONJ
ijtc-966	143	14	to	to	PART
ijtc-966	143	15	use	use	VERB
ijtc-966	143	16	this	this	DET
ijtc-966	143	17	incentive	incentive	NOUN
ijtc-966	143	18	has	have	AUX
ijtc-966	143	19	been	be	AUX
ijtc-966	143	20	communicated	communicate	VERB
ijtc-966	143	21	appropriately	appropriately	ADV
ijtc-966	143	22	,	,	PUNCT
ijtc-966	143	23	but	but	CCONJ
ijtc-966	143	24	the	the	DET
ijtc-966	143	25	informants	informant	NOUN
ijtc-966	143	26	have	have	AUX
ijtc-966	143	27	not	not	PART
ijtc-966	143	28	been	be	AUX
ijtc-966	143	29	able	able	ADJ
ijtc-966	143	30	to	to	PART
ijtc-966	143	31	fully	fully	ADV
ijtc-966	143	32	understand	understand	VERB
ijtc-966	143	33	the	the	DET
ijtc-966	143	34	policy	policy	NOUN
ijtc-966	143	35	.	.	PUNCT
ijtc-966	144	1	according	accord	VERB
ijtc-966	144	2	to	to	ADP
ijtc-966	144	3	informants	informant	NOUN
ijtc-966	144	4	4	4	NUM
ijtc-966	144	5	,	,	PUNCT
ijtc-966	144	6	5	5	NUM
ijtc-966	144	7	,	,	PUNCT
ijtc-966	144	8	and	and	CCONJ
ijtc-966	144	9	6	6	NUM
ijtc-966	144	10	,	,	PUNCT
ijtc-966	144	11	the	the	DET
ijtc-966	144	12	msme	msme	NOUN
ijtc-966	144	13	incentive	incentive	NOUN
ijtc-966	144	14	policy	policy	NOUN
ijtc-966	144	15	has	have	AUX
ijtc-966	144	16	taken	take	VERB
ijtc-966	144	17	advantage	advantage	NOUN
ijtc-966	144	18	of	of	ADP
ijtc-966	144	19	this	this	DET
ijtc-966	144	20	tax	tax	NOUN
ijtc-966	144	21	incentive	incentive	NOUN
ijtc-966	144	22	policy	policy	NOUN
ijtc-966	144	23	.	.	PUNCT
ijtc-966	145	1	according	accord	VERB
ijtc-966	145	2	to	to	ADP
ijtc-966	145	3	informants	informant	NOUN
ijtc-966	145	4	4	4	NUM
ijtc-966	145	5	,	,	PUNCT
ijtc-966	145	6	5	5	NUM
ijtc-966	145	7	,	,	PUNCT
ijtc-966	145	8	and	and	CCONJ
ijtc-966	145	9	6	6	NUM
ijtc-966	145	10	,	,	PUNCT
ijtc-966	145	11	the	the	DET
ijtc-966	145	12	msme	msme	NOUN
ijtc-966	145	13	incentive	incentive	NOUN
ijtc-966	145	14	policy	policy	NOUN
ijtc-966	145	15	can	can	AUX
ijtc-966	145	16	influence	influence	VERB
ijtc-966	145	17	the	the	DET
ijtc-966	145	18	business	business	NOUN
ijtc-966	145	19	activities	activity	NOUN
ijtc-966	145	20	of	of	ADP
ijtc-966	145	21	msme	msme	NOUN
ijtc-966	145	22	players	player	NOUN
ijtc-966	145	23	,	,	PUNCT
ijtc-966	145	24	and	and	CCONJ
ijtc-966	145	25	taxpayers	taxpayer	NOUN
ijtc-966	145	26	are	be	AUX
ijtc-966	145	27	quite	quite	ADV
ijtc-966	145	28	interested	interested	ADJ
ijtc-966	145	29	in	in	ADP
ijtc-966	145	30	taking	take	VERB
ijtc-966	145	31	advantage	advantage	NOUN
ijtc-966	145	32	of	of	ADP
ijtc-966	145	33	this	this	DET
ijtc-966	145	34	msme	msme	NOUN
ijtc-966	145	35	incentive	incentive	NOUN
ijtc-966	145	36	policy	policy	NOUN
ijtc-966	145	37	.	.	PUNCT
ijtc-966	146	1	according	accord	VERB
ijtc-966	146	2	to	to	ADP
ijtc-966	146	3	informants	informant	NOUN
ijtc-966	146	4	4	4	NUM
ijtc-966	146	5	,	,	PUNCT
ijtc-966	146	6	5	5	NUM
ijtc-966	146	7	,	,	PUNCT
ijtc-966	146	8	and	and	CCONJ
ijtc-966	146	9	6	6	NUM
ijtc-966	146	10	,	,	PUNCT
ijtc-966	146	11	the	the	DET
ijtc-966	146	12	validity	validity	NOUN
ijtc-966	146	13	period	period	NOUN
ijtc-966	146	14	of	of	ADP
ijtc-966	146	15	this	this	DET
ijtc-966	146	16	msme	msme	ADJ
ijtc-966	146	17	tax	tax	NOUN
ijtc-966	146	18	incentive	incentive	NOUN
ijtc-966	146	19	has	have	AUX
ijtc-966	146	20	been	be	AUX
ijtc-966	146	21	socialized	socialize	VERB
ijtc-966	146	22	.	.	PUNCT
ijtc-966	147	1	according	accord	VERB
ijtc-966	147	2	to	to	ADP
ijtc-966	147	3	informants	informant	NOUN
ijtc-966	147	4	4	4	NUM
ijtc-966	147	5	,	,	PUNCT
ijtc-966	147	6	5	5	NUM
ijtc-966	147	7	,	,	PUNCT
ijtc-966	147	8	and	and	CCONJ
ijtc-966	147	9	6	6	NUM
ijtc-966	147	10	,	,	PUNCT
ijtc-966	147	11	the	the	DET
ijtc-966	147	12	validity	validity	NOUN
ijtc-966	147	13	period	period	NOUN
ijtc-966	147	14	of	of	ADP
ijtc-966	147	15	this	this	DET
ijtc-966	147	16	msme	msme	NOUN
ijtc-966	147	17	incentive	incentive	NOUN
ijtc-966	147	18	policy	policy	NOUN
ijtc-966	147	19	has	have	AUX
ijtc-966	147	20	not	not	PART
ijtc-966	147	21	been	be	AUX
ijtc-966	147	22	consistently	consistently	ADV
ijtc-966	147	23	socialized	socialize	VERB
ijtc-966	147	24	.	.	PUNCT
ijtc-966	148	1	according	accord	VERB
ijtc-966	148	2	to	to	ADP
ijtc-966	148	3	informants	informant	NOUN
ijtc-966	148	4	4	4	NUM
ijtc-966	148	5	,	,	PUNCT
ijtc-966	148	6	5	5	NUM
ijtc-966	148	7	,	,	PUNCT
ijtc-966	148	8	and	and	CCONJ
ijtc-966	148	9	6	6	NUM
ijtc-966	148	10	,	,	PUNCT
ijtc-966	148	11	these	these	DET
ijtc-966	148	12	msme	msme	NOUN
ijtc-966	148	13	actors	actor	NOUN
ijtc-966	148	14	have	have	AUX
ijtc-966	148	15	been	be	AUX
ijtc-966	148	16	given	give	VERB
ijtc-966	148	17	education	education	NOUN
ijtc-966	148	18	about	about	ADP
ijtc-966	148	19	realization	realization	NOUN
ijtc-966	148	20	reports	report	NOUN
ijtc-966	148	21	,	,	PUNCT
ijtc-966	148	22	both	both	CCONJ
ijtc-966	148	23	in	in	ADP
ijtc-966	148	24	making	make	VERB
ijtc-966	148	25	and	and	CCONJ
ijtc-966	148	26	reporting	report	VERB
ijtc-966	148	27	them	they	PRON
ijtc-966	148	28	.	.	PUNCT
ijtc-966	149	1	according	accord	VERB
ijtc-966	149	2	to	to	ADP
ijtc-966	149	3	informants	informant	NOUN
ijtc-966	149	4	,	,	PUNCT
ijtc-966	149	5	4.5	4.5	NUM
ijtc-966	149	6	and	and	CCONJ
ijtc-966	149	7	6	6	NUM
ijtc-966	149	8	realization	realization	NOUN
ijtc-966	149	9	reports	report	NOUN
ijtc-966	149	10	have	have	AUX
ijtc-966	149	11	been	be	AUX
ijtc-966	149	12	reported	report	VERB
ijtc-966	149	13	every	every	DET
ijtc-966	149	14	month	month	NOUN
ijtc-966	149	15	.	.	PUNCT
ijtc-966	150	1	according	accord	VERB
ijtc-966	150	2	to	to	ADP
ijtc-966	150	3	informants	informant	NOUN
ijtc-966	150	4	4	4	NUM
ijtc-966	150	5	,	,	PUNCT
ijtc-966	150	6	5	5	NUM
ijtc-966	150	7	,	,	PUNCT
ijtc-966	150	8	and	and	CCONJ
ijtc-966	150	9	6	6	NUM
ijtc-966	150	10	,	,	PUNCT
ijtc-966	150	11	this	this	DET
ijtc-966	150	12	msme	msme	NOUN
ijtc-966	150	13	incentive	incentive	NOUN
ijtc-966	150	14	policy	policy	NOUN
ijtc-966	150	15	can	can	AUX
ijtc-966	150	16	develop	develop	VERB
ijtc-966	150	17	businesses	business	NOUN
ijtc-966	150	18	because	because	SCONJ
ijtc-966	150	19	the	the	DET
ijtc-966	150	20	funds	fund	NOUN
ijtc-966	150	21	used	use	VERB
ijtc-966	150	22	to	to	PART
ijtc-966	150	23	pay	pay	VERB
ijtc-966	150	24	taxes	taxis	NOUN
ijtc-966	150	25	can	can	AUX
ijtc-966	150	26	be	be	AUX
ijtc-966	150	27	allocated	allocate	VERB
ijtc-966	150	28	to	to	ADP
ijtc-966	150	29	these	these	DET
ijtc-966	150	30	business	business	NOUN
ijtc-966	150	31	activities	activity	NOUN
ijtc-966	150	32	.	.	PUNCT
ijtc-966	151	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	151	2	evaluation	evaluation	NOUN
ijtc-966	151	3	of	of	ADP
ijtc-966	151	4	tax	tax	NOUN
ijtc-966	151	5	incentive	incentive	NOUN
ijtc-966	151	6	policy	policy	NOUN
ijtc-966	151	7	for	for	ADP
ijtc-966	151	8	msmes	msme	NOUN
ijtc-966	151	9	in	in	ADP
ijtc-966	151	10	the	the	DET
ijtc-966	151	11	covid-19	covid-19	PROPN
ijtc-966	151	12	pandemic	pandemic	ADJ
ijtc-966	151	13	period	period	NOUN
ijtc-966	151	14	in	in	ADP
ijtc-966	151	15	improving	improve	VERB
ijtc-966	151	16	taxpayer	taxpayer	NOUN
ijtc-966	151	17	compliance	compliance	NOUN
ijtc-966	151	18	at	at	ADP
ijtc-966	151	19	the	the	DET
ijtc-966	151	20	jakarta	jakarta	PROPN
ijtc-966	151	21	kelapa	kelapa	PROPN
ijtc-966	151	22	gading	gading	PROPN
ijtc-966	151	23	primary	primary	ADJ
ijtc-966	151	24	tax	tax	NOUN
ijtc-966	151	25	service	service	NOUN
ijtc-966	151	26	office	office	NOUN
ijtc-966	151	27	rulandari	rulandari	NOUN
ijtc-966	151	28	904	904	NUM
ijtc-966	151	29	|	|	CCONJ
ijtc-966	151	30	ilomata	ilomata	PROPN
ijtc-966	151	31	international	international	ADJ
ijtc-966	151	32	journal	journal	NOUN
ijtc-966	151	33	of	of	ADP
ijtc-966	151	34	tax	tax	PROPN
ijtc-966	151	35	&	&	CCONJ
ijtc-966	151	36	accounting	accounting	PROPN
ijtc-966	151	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	151	38	according	accord	VERB
ijtc-966	151	39	to	to	ADP
ijtc-966	151	40	informants	informant	NOUN
ijtc-966	151	41	4	4	NUM
ijtc-966	151	42	,	,	PUNCT
ijtc-966	151	43	5	5	NUM
ijtc-966	151	44	,	,	PUNCT
ijtc-966	151	45	and	and	CCONJ
ijtc-966	151	46	6	6	NUM
ijtc-966	151	47	,	,	PUNCT
ijtc-966	151	48	the	the	DET
ijtc-966	151	49	obstacles	obstacle	NOUN
ijtc-966	151	50	faced	face	VERB
ijtc-966	151	51	in	in	ADP
ijtc-966	151	52	utilizing	utilize	VERB
ijtc-966	151	53	msme	msme	NOUN
ijtc-966	151	54	incentive	incentive	NOUN
ijtc-966	151	55	policies	policy	NOUN
ijtc-966	151	56	are	be	AUX
ijtc-966	151	57	in	in	ADP
ijtc-966	151	58	the	the	DET
ijtc-966	151	59	preparation	preparation	NOUN
ijtc-966	151	60	and	and	CCONJ
ijtc-966	151	61	reporting	reporting	NOUN
ijtc-966	151	62	of	of	ADP
ijtc-966	151	63	realization	realization	NOUN
ijtc-966	151	64	reports	report	NOUN
ijtc-966	151	65	.	.	PUNCT
ijtc-966	152	1	according	accord	VERB
ijtc-966	152	2	to	to	ADP
ijtc-966	152	3	informants	informant	NOUN
ijtc-966	152	4	4	4	NUM
ijtc-966	152	5	,	,	PUNCT
ijtc-966	152	6	5	5	NUM
ijtc-966	152	7	,	,	PUNCT
ijtc-966	152	8	and	and	CCONJ
ijtc-966	152	9	6	6	NUM
ijtc-966	152	10	,	,	PUNCT
ijtc-966	152	11	further	further	ADJ
ijtc-966	152	12	counseling	counseling	NOUN
ijtc-966	152	13	and	and	CCONJ
ijtc-966	152	14	more	more	ADV
ijtc-966	152	15	frequent	frequent	ADJ
ijtc-966	152	16	training	training	NOUN
ijtc-966	152	17	and	and	CCONJ
ijtc-966	152	18	tax	tax	NOUN
ijtc-966	152	19	classes	class	NOUN
ijtc-966	152	20	are	be	AUX
ijtc-966	152	21	needed	need	VERB
ijtc-966	152	22	.	.	PUNCT
ijtc-966	153	1	according	accord	VERB
ijtc-966	153	2	to	to	ADP
ijtc-966	153	3	informants	informant	NOUN
ijtc-966	153	4	4	4	NUM
ijtc-966	153	5	,	,	PUNCT
ijtc-966	153	6	5	5	NUM
ijtc-966	153	7	,	,	PUNCT
ijtc-966	153	8	and	and	CCONJ
ijtc-966	153	9	6	6	NUM
ijtc-966	153	10	,	,	PUNCT
ijtc-966	153	11	supporters	supporter	NOUN
ijtc-966	153	12	of	of	ADP
ijtc-966	153	13	this	this	DET
ijtc-966	153	14	policy	policy	NOUN
ijtc-966	153	15	are	be	AUX
ijtc-966	153	16	to	to	PART
ijtc-966	153	17	provide	provide	VERB
ijtc-966	153	18	convenience	convenience	NOUN
ijtc-966	153	19	and	and	CCONJ
ijtc-966	153	20	lighten	lighten	VERB
ijtc-966	153	21	the	the	DET
ijtc-966	153	22	tax	tax	NOUN
ijtc-966	153	23	burden	burden	NOUN
ijtc-966	153	24	on	on	ADP
ijtc-966	153	25	msme	msme	NOUN
ijtc-966	153	26	taxpayers	taxpayer	NOUN
ijtc-966	153	27	.	.	PUNCT
ijtc-966	154	1	according	accord	VERB
ijtc-966	154	2	to	to	ADP
ijtc-966	154	3	informants	informant	NOUN
ijtc-966	154	4	4	4	NUM
ijtc-966	154	5	and	and	CCONJ
ijtc-966	154	6	6	6	NUM
ijtc-966	154	7	,	,	PUNCT
ijtc-966	154	8	the	the	DET
ijtc-966	154	9	obstacles	obstacle	NOUN
ijtc-966	154	10	to	to	ADP
ijtc-966	154	11	this	this	DET
ijtc-966	154	12	policy	policy	NOUN
ijtc-966	154	13	are	be	AUX
ijtc-966	154	14	a	a	DET
ijtc-966	154	15	lack	lack	NOUN
ijtc-966	154	16	of	of	ADP
ijtc-966	154	17	understanding	understanding	NOUN
ijtc-966	154	18	of	of	ADP
ijtc-966	154	19	taxpayers	taxpayer	NOUN
ijtc-966	154	20	and	and	CCONJ
ijtc-966	154	21	a	a	DET
ijtc-966	154	22	lack	lack	NOUN
ijtc-966	154	23	of	of	ADP
ijtc-966	154	24	understanding	understanding	NOUN
ijtc-966	154	25	about	about	ADP
ijtc-966	154	26	the	the	DET
ijtc-966	154	27	internet	internet	NOUN
ijtc-966	154	28	,	,	PUNCT
ijtc-966	154	29	for	for	ADP
ijtc-966	154	30	informant	informant	NOUN
ijtc-966	154	31	5	5	NUM
ijtc-966	154	32	there	there	PRON
ijtc-966	154	33	have	have	AUX
ijtc-966	154	34	been	be	AUX
ijtc-966	154	35	no	no	DET
ijtc-966	154	36	perceived	perceive	VERB
ijtc-966	154	37	obstacles	obstacle	NOUN
ijtc-966	154	38	.	.	PUNCT
ijtc-966	155	1	according	accord	VERB
ijtc-966	155	2	to	to	ADP
ijtc-966	155	3	informants	informant	NOUN
ijtc-966	155	4	4	4	NUM
ijtc-966	155	5	,	,	PUNCT
ijtc-966	155	6	5	5	NUM
ijtc-966	155	7	,	,	PUNCT
ijtc-966	155	8	and	and	CCONJ
ijtc-966	155	9	6	6	NUM
ijtc-966	155	10	,	,	PUNCT
ijtc-966	155	11	this	this	DET
ijtc-966	155	12	incentive	incentive	NOUN
ijtc-966	155	13	is	be	AUX
ijtc-966	155	14	beneficial	beneficial	ADJ
ijtc-966	155	15	for	for	ADP
ijtc-966	155	16	msmes	msme	NOUN
ijtc-966	155	17	who	who	PRON
ijtc-966	155	18	are	be	AUX
ijtc-966	155	19	experiencing	experience	VERB
ijtc-966	155	20	difficulties	difficulty	NOUN
ijtc-966	155	21	during	during	ADP
ijtc-966	155	22	the	the	DET
ijtc-966	155	23	covid-19	covid-19	PROPN
ijtc-966	155	24	pandemic	pandemic	NOUN
ijtc-966	155	25	.	.	PUNCT
ijtc-966	156	1	apart	apart	ADV
ijtc-966	156	2	from	from	ADP
ijtc-966	156	3	the	the	DET
ijtc-966	156	4	data	datum	NOUN
ijtc-966	156	5	in	in	ADP
ijtc-966	156	6	the	the	DET
ijtc-966	156	7	form	form	NOUN
ijtc-966	156	8	of	of	ADP
ijtc-966	156	9	interviews	interview	NOUN
ijtc-966	156	10	obtained	obtain	VERB
ijtc-966	156	11	,	,	PUNCT
ijtc-966	156	12	researchers	researcher	NOUN
ijtc-966	156	13	also	also	ADV
ijtc-966	156	14	succeeded	succeed	VERB
ijtc-966	156	15	in	in	ADP
ijtc-966	156	16	obtaining	obtain	VERB
ijtc-966	156	17	secondary	secondary	ADJ
ijtc-966	156	18	data	datum	NOUN
ijtc-966	156	19	in	in	ADP
ijtc-966	156	20	the	the	DET
ijtc-966	156	21	form	form	NOUN
ijtc-966	156	22	of	of	ADP
ijtc-966	156	23	documents	document	NOUN
ijtc-966	156	24	from	from	ADP
ijtc-966	156	25	the	the	DET
ijtc-966	156	26	data	datum	NOUN
ijtc-966	156	27	and	and	CCONJ
ijtc-966	156	28	information	information	NOUN
ijtc-966	156	29	processing	processing	NOUN
ijtc-966	156	30	(	(	PUNCT
ijtc-966	156	31	pdi	pdi	NOUN
ijtc-966	156	32	)	)	PUNCT
ijtc-966	156	33	section	section	NOUN
ijtc-966	156	34	at	at	ADP
ijtc-966	156	35	the	the	DET
ijtc-966	156	36	jakarta	jakarta	PROPN
ijtc-966	156	37	kelapa	kelapa	PROPN
ijtc-966	156	38	gading	gading	PROPN
ijtc-966	156	39	pratama	pratama	PROPN
ijtc-966	156	40	tax	tax	NOUN
ijtc-966	156	41	service	service	NOUN
ijtc-966	156	42	office	office	NOUN
ijtc-966	156	43	regarding	regard	VERB
ijtc-966	156	44	the	the	DET
ijtc-966	156	45	number	number	NOUN
ijtc-966	156	46	of	of	ADP
ijtc-966	156	47	registered	register	VERB
ijtc-966	156	48	taxpayers	taxpayer	NOUN
ijtc-966	156	49	,	,	PUNCT
ijtc-966	156	50	effective	effective	ADJ
ijtc-966	156	51	taxpayers	taxpayer	NOUN
ijtc-966	156	52	,	,	PUNCT
ijtc-966	156	53	along	along	ADP
ijtc-966	156	54	with	with	ADP
ijtc-966	156	55	the	the	DET
ijtc-966	156	56	compliance	compliance	NOUN
ijtc-966	156	57	ratio	ratio	NOUN
ijtc-966	156	58	of	of	ADP
ijtc-966	156	59	non	non	ADJ
ijtc-966	156	60	-	-	ADJ
ijtc-966	156	61	msme	msme	ADJ
ijtc-966	156	62	taxpayers	taxpayer	NOUN
ijtc-966	156	63	and	and	CCONJ
ijtc-966	156	64	msmes	msme	NOUN
ijtc-966	156	65	from	from	ADP
ijtc-966	156	66	2018	2018	NUM
ijtc-966	156	67	to	to	ADP
ijtc-966	156	68	2020	2020	NUM
ijtc-966	156	69	.	.	PUNCT
ijtc-966	157	1	the	the	DET
ijtc-966	157	2	number	number	NOUN
ijtc-966	157	3	of	of	ADP
ijtc-966	157	4	registered	register	VERB
ijtc-966	157	5	taxpayers	taxpayer	NOUN
ijtc-966	157	6	from	from	ADP
ijtc-966	157	7	2018	2018	NUM
ijtc-966	157	8	to	to	ADP
ijtc-966	157	9	2020	2020	NUM
ijtc-966	157	10	experienced	experience	VERB
ijtc-966	157	11	a	a	DET
ijtc-966	157	12	significant	significant	ADJ
ijtc-966	157	13	increase	increase	NOUN
ijtc-966	157	14	.	.	PUNCT
ijtc-966	158	1	the	the	DET
ijtc-966	158	2	following	follow	VERB
ijtc-966	158	3	is	be	AUX
ijtc-966	158	4	data	datum	NOUN
ijtc-966	158	5	on	on	ADP
ijtc-966	158	6	the	the	DET
ijtc-966	158	7	number	number	NOUN
ijtc-966	158	8	of	of	ADP
ijtc-966	158	9	registered	register	VERB
ijtc-966	158	10	taxpayers	taxpayer	NOUN
ijtc-966	158	11	and	and	CCONJ
ijtc-966	158	12	the	the	DET
ijtc-966	158	13	percentage	percentage	NOUN
ijtc-966	158	14	of	of	ADP
ijtc-966	158	15	compliance	compliance	NOUN
ijtc-966	158	16	for	for	ADP
ijtc-966	158	17	2018	2018	NUM
ijtc-966	158	18	2020	2020	NUM
ijtc-966	158	19	at	at	ADP
ijtc-966	158	20	the	the	DET
ijtc-966	158	21	jakarta	jakarta	PROPN
ijtc-966	158	22	kelapa	kelapa	PROPN
ijtc-966	158	23	gading	gading	PROPN
ijtc-966	158	24	pratama	pratama	PROPN
ijtc-966	158	25	tax	tax	NOUN
ijtc-966	158	26	service	service	NOUN
ijtc-966	158	27	office	office	NOUN
ijtc-966	158	28	.	.	PUNCT
ijtc-966	159	1	table	table	PROPN
ijtc-966	159	2	ii	ii	PROPN
ijtc-966	159	3	.	.	PUNCT
ijtc-966	159	4	number	number	NOUN
ijtc-966	159	5	of	of	ADP
ijtc-966	159	6	taxpayers	taxpayer	NOUN
ijtc-966	159	7	registered	register	VERB
ijtc-966	159	8	at	at	ADP
ijtc-966	159	9	the	the	DET
ijtc-966	159	10	service	service	NOUN
ijtc-966	159	11	office	office	NOUN
ijtc-966	159	12	jakarta	jakarta	PROPN
ijtc-966	159	13	kelapa	kelapa	PROPN
ijtc-966	159	14	gading	gading	PROPN
ijtc-966	159	15	pratama	pratama	PROPN
ijtc-966	159	16	tax	tax	NOUN
ijtc-966	159	17	2018	2018	NUM
ijtc-966	159	18	-	-	SYM
ijtc-966	159	19	2020	2020	NUM
ijtc-966	159	20	year	year	NOUN
ijtc-966	159	21	taxpayer	taxpayer	NOUN
ijtc-966	159	22	registered	register	VERB
ijtc-966	159	23	taxpayer	taxpayer	NOUN
ijtc-966	159	24	effective	effective	ADJ
ijtc-966	159	25	spt	spt	PROPN
ijtc-966	159	26	compliance	compliance	NOUN
ijtc-966	159	27	compliance	compliance	NOUN
ijtc-966	159	28	ratio	ratio	NOUN
ijtc-966	159	29	non	non	PROPN
ijtc-966	159	30	msmes	msmes	PROPN
ijtc-966	159	31	msmes	msmes	PROPN
ijtc-966	159	32	non	non	PROPN
ijtc-966	159	33	msmes	msmes	PROPN
ijtc-966	159	34	msmes	msmes	PROPN
ijtc-966	159	35	non	non	PROPN
ijtc-966	159	36	msmes	msmes	PROPN
ijtc-966	159	37	non	non	PROPN
ijtc-966	159	38	msmes	msmes	PROPN
ijtc-966	159	39	msmes	msme	VERB
ijtc-966	159	40	2018	2018	NUM
ijtc-966	159	41	75.646	75.646	NUM
ijtc-966	159	42	16.518	16.518	NUM
ijtc-966	159	43	27.306	27.306	NUM
ijtc-966	159	44	8.487	8.487	NUM
ijtc-966	159	45	30.274	30.274	NUM
ijtc-966	159	46	7.048	7.048	NUM
ijtc-966	159	47	110,87	110,87	NUM
ijtc-966	159	48	%	%	NOUN
ijtc-966	159	49	83,04	83,04	NUM
ijtc-966	159	50	%	%	NOUN
ijtc-966	159	51	2019	2019	NUM
ijtc-966	159	52	73.582	73.582	NUM
ijtc-966	159	53	14.294	14.294	NUM
ijtc-966	159	54	29.532	29.532	NUM
ijtc-966	159	55	8.938	8.938	NUM
ijtc-966	159	56	29.636	29.636	NUM
ijtc-966	159	57	7.415	7.415	NUM
ijtc-966	159	58	100,35	100,35	NUM
ijtc-966	159	59	%	%	NOUN
ijtc-966	159	60	82,96	82,96	NUM
ijtc-966	159	61	%	%	NOUN
ijtc-966	159	62	2020	2020	NUM
ijtc-966	159	63	86.606	86.606	NUM
ijtc-966	159	64	15.507	15.507	NUM
ijtc-966	159	65	35.109	35.109	NUM
ijtc-966	159	66	8.916	8.916	NUM
ijtc-966	159	67	36.935	36.935	NUM
ijtc-966	159	68	7.570	7.570	NUM
ijtc-966	159	69	105,20	105,20	NUM
ijtc-966	159	70	%	%	NOUN
ijtc-966	159	71	84,90	84,90	NUM
ijtc-966	159	72	%	%	NOUN
ijtc-966	159	73	based	base	VERB
ijtc-966	159	74	on	on	ADP
ijtc-966	159	75	the	the	DET
ijtc-966	159	76	data	datum	NOUN
ijtc-966	159	77	above	above	ADV
ijtc-966	159	78	,	,	PUNCT
ijtc-966	159	79	it	it	PRON
ijtc-966	159	80	can	can	AUX
ijtc-966	159	81	be	be	AUX
ijtc-966	159	82	seen	see	VERB
ijtc-966	159	83	that	that	SCONJ
ijtc-966	159	84	the	the	DET
ijtc-966	159	85	growth	growth	NOUN
ijtc-966	159	86	and	and	CCONJ
ijtc-966	159	87	level	level	NOUN
ijtc-966	159	88	of	of	ADP
ijtc-966	159	89	compliance	compliance	NOUN
ijtc-966	159	90	of	of	ADP
ijtc-966	159	91	msme	msme	NOUN
ijtc-966	159	92	taxpayers	taxpayer	NOUN
ijtc-966	159	93	registered	register	VERB
ijtc-966	159	94	at	at	ADP
ijtc-966	159	95	kpp	kpp	PROPN
ijtc-966	159	96	pratama	pratama	NOUN
ijtc-966	159	97	jakarta	jakarta	PROPN
ijtc-966	159	98	kelapa	kelapa	PROPN
ijtc-966	159	99	gading	gad	VERB
ijtc-966	159	100	from	from	ADP
ijtc-966	159	101	2018	2018	NUM
ijtc-966	159	102	2020	2020	NUM
ijtc-966	159	103	has	have	AUX
ijtc-966	159	104	increased	increase	VERB
ijtc-966	159	105	significantly	significantly	ADV
ijtc-966	159	106	.	.	PUNCT
ijtc-966	160	1	in	in	ADP
ijtc-966	160	2	2018	2018	NUM
ijtc-966	160	3	there	there	PRON
ijtc-966	160	4	were	be	VERB
ijtc-966	160	5	16,518	16,518	NUM
ijtc-966	160	6	registered	register	VERB
ijtc-966	160	7	msmes	msme	NOUN
ijtc-966	160	8	.	.	PUNCT
ijtc-966	161	1	in	in	ADP
ijtc-966	161	2	2019	2019	NUM
ijtc-966	161	3	there	there	PRON
ijtc-966	161	4	was	be	VERB
ijtc-966	161	5	a	a	DET
ijtc-966	161	6	decrease	decrease	NOUN
ijtc-966	161	7	of	of	ADP
ijtc-966	161	8	22.24	22.24	NUM
ijtc-966	161	9	%	%	NOUN
ijtc-966	161	10	to	to	ADP
ijtc-966	161	11	14,294	14,294	NUM
ijtc-966	161	12	,	,	PUNCT
ijtc-966	161	13	in	in	ADP
ijtc-966	161	14	2020	2020	NUM
ijtc-966	161	15	there	there	PRON
ijtc-966	161	16	was	be	VERB
ijtc-966	161	17	an	an	DET
ijtc-966	161	18	increase	increase	NOUN
ijtc-966	161	19	of	of	ADP
ijtc-966	161	20	12.13	12.13	NUM
ijtc-966	161	21	%	%	NOUN
ijtc-966	161	22	to	to	ADP
ijtc-966	161	23	15,507	15,507	NUM
ijtc-966	161	24	.	.	PUNCT
ijtc-966	162	1	however	however	ADV
ijtc-966	162	2	,	,	PUNCT
ijtc-966	162	3	there	there	PRON
ijtc-966	162	4	are	be	VERB
ijtc-966	162	5	still	still	ADV
ijtc-966	162	6	taxpayers	taxpayer	NOUN
ijtc-966	162	7	who	who	PRON
ijtc-966	162	8	are	be	AUX
ijtc-966	162	9	not	not	PART
ijtc-966	162	10	compliant	compliant	ADJ
ijtc-966	162	11	,	,	PUNCT
ijtc-966	162	12	judging	judge	VERB
ijtc-966	162	13	by	by	ADP
ijtc-966	162	14	the	the	DET
ijtc-966	162	15	percentage	percentage	NOUN
ijtc-966	162	16	of	of	ADP
ijtc-966	162	17	compliance	compliance	NOUN
ijtc-966	162	18	that	that	PRON
ijtc-966	162	19	has	have	AUX
ijtc-966	162	20	not	not	PART
ijtc-966	162	21	reached	reach	VERB
ijtc-966	162	22	100	100	NUM
ijtc-966	162	23	percent	percent	NOUN
ijtc-966	162	24	.	.	PUNCT
ijtc-966	163	1	based	base	VERB
ijtc-966	163	2	on	on	ADP
ijtc-966	163	3	one	one	NUM
ijtc-966	163	4	of	of	ADP
ijtc-966	163	5	the	the	DET
ijtc-966	163	6	account	account	NOUN
ijtc-966	163	7	representatives	representative	NOUN
ijtc-966	163	8	(	(	PUNCT
ijtc-966	163	9	ar	ar	NOUN
ijtc-966	163	10	)	)	PUNCT
ijtc-966	163	11	of	of	ADP
ijtc-966	163	12	the	the	DET
ijtc-966	163	13	supervision	supervision	NOUN
ijtc-966	163	14	section	section	NOUN
ijtc-966	163	15	,	,	PUNCT
ijtc-966	163	16	to	to	PART
ijtc-966	163	17	maximize	maximize	VERB
ijtc-966	163	18	the	the	DET
ijtc-966	163	19	level	level	NOUN
ijtc-966	163	20	of	of	ADP
ijtc-966	163	21	compliance	compliance	NOUN
ijtc-966	163	22	of	of	ADP
ijtc-966	163	23	msme	msme	NOUN
ijtc-966	163	24	taxpayers	taxpayer	NOUN
ijtc-966	163	25	,	,	PUNCT
ijtc-966	163	26	kpp	kpp	PROPN
ijtc-966	163	27	still	still	ADV
ijtc-966	163	28	needs	need	VERB
ijtc-966	163	29	to	to	PART
ijtc-966	163	30	provide	provide	VERB
ijtc-966	163	31	further	further	ADJ
ijtc-966	163	32	counseling	counseling	NOUN
ijtc-966	163	33	to	to	ADP
ijtc-966	163	34	msme	msme	NOUN
ijtc-966	163	35	taxpayers	taxpayer	NOUN
ijtc-966	163	36	in	in	ADP
ijtc-966	163	37	kelapa	kelapa	PROPN
ijtc-966	163	38	gading	gading	PROPN
ijtc-966	163	39	to	to	PART
ijtc-966	163	40	provide	provide	VERB
ijtc-966	163	41	socialization	socialization	NOUN
ijtc-966	163	42	regarding	regard	VERB
ijtc-966	163	43	this	this	DET
ijtc-966	163	44	tax	tax	NOUN
ijtc-966	163	45	incentive	incentive	NOUN
ijtc-966	163	46	policy	policy	NOUN
ijtc-966	163	47	.	.	PUNCT
ijtc-966	164	1	the	the	DET
ijtc-966	164	2	realization	realization	NOUN
ijtc-966	164	3	of	of	ADP
ijtc-966	164	4	msme	msme	NOUN
ijtc-966	164	5	tax	tax	NOUN
ijtc-966	164	6	incentive	incentive	NOUN
ijtc-966	164	7	receipts	receipt	NOUN
ijtc-966	164	8	at	at	ADP
ijtc-966	164	9	the	the	DET
ijtc-966	164	10	jakarta	jakarta	PROPN
ijtc-966	164	11	kelapa	kelapa	PROPN
ijtc-966	164	12	gading	gading	PROPN
ijtc-966	164	13	pratama	pratama	PROPN
ijtc-966	164	14	tax	tax	NOUN
ijtc-966	164	15	service	service	NOUN
ijtc-966	164	16	office	office	NOUN
ijtc-966	164	17	can	can	AUX
ijtc-966	164	18	be	be	AUX
ijtc-966	164	19	seen	see	VERB
ijtc-966	164	20	in	in	ADP
ijtc-966	164	21	the	the	DET
ijtc-966	164	22	following	follow	VERB
ijtc-966	164	23	table	table	NOUN
ijtc-966	164	24	.	.	PUNCT
ijtc-966	165	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	165	2	evaluation	evaluation	NOUN
ijtc-966	165	3	of	of	ADP
ijtc-966	165	4	tax	tax	NOUN
ijtc-966	165	5	incentive	incentive	NOUN
ijtc-966	165	6	policy	policy	NOUN
ijtc-966	165	7	for	for	ADP
ijtc-966	165	8	msmes	msme	NOUN
ijtc-966	165	9	in	in	ADP
ijtc-966	165	10	the	the	DET
ijtc-966	165	11	covid-19	covid-19	PROPN
ijtc-966	165	12	pandemic	pandemic	ADJ
ijtc-966	165	13	period	period	NOUN
ijtc-966	165	14	in	in	ADP
ijtc-966	165	15	improving	improve	VERB
ijtc-966	165	16	taxpayer	taxpayer	NOUN
ijtc-966	165	17	compliance	compliance	NOUN
ijtc-966	165	18	at	at	ADP
ijtc-966	165	19	the	the	DET
ijtc-966	165	20	jakarta	jakarta	PROPN
ijtc-966	165	21	kelapa	kelapa	PROPN
ijtc-966	165	22	gading	gading	PROPN
ijtc-966	165	23	primary	primary	ADJ
ijtc-966	165	24	tax	tax	NOUN
ijtc-966	165	25	service	service	NOUN
ijtc-966	165	26	office	office	NOUN
ijtc-966	165	27	rulandari	rulandari	NOUN
ijtc-966	166	1	905	905	NUM
ijtc-966	167	1	|	|	ADV
ijtc-966	167	2	ilomata	ilomata	PROPN
ijtc-966	167	3	international	international	ADJ
ijtc-966	167	4	journal	journal	NOUN
ijtc-966	167	5	of	of	ADP
ijtc-966	167	6	tax	tax	PROPN
ijtc-966	167	7	&	&	CCONJ
ijtc-966	167	8	accounting	account	VERB
ijtc-966	167	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	167	10	table	table	NOUN
ijtc-966	167	11	iii	iii	NOUN
ijtc-966	167	12	.	.	PUNCT
ijtc-966	167	13	number	number	NOUN
ijtc-966	167	14	of	of	ADP
ijtc-966	167	15	umkm	umkm	ADJ
ijtc-966	167	16	wp	wp	NOUN
ijtc-966	167	17	,	,	PUNCT
ijtc-966	167	18	active	active	ADJ
ijtc-966	167	19	wp	wp	NOUN
ijtc-966	167	20	and	and	CCONJ
ijtc-966	167	21	wp	wp	PRON
ijtc-966	167	22	that	that	PRON
ijtc-966	167	23	reported	report	VERB
ijtc-966	167	24	spt	spt	NOUN
ijtc-966	167	25	at	at	ADP
ijtc-966	167	26	the	the	DET
ijtc-966	167	27	pratama	pratama	NOUN
ijtc-966	167	28	jakarta	jakarta	PROPN
ijtc-966	167	29	kelapa	kelapa	PROPN
ijtc-966	167	30	gading	gading	PROPN
ijtc-966	167	31	tax	tax	PROPN
ijtc-966	167	32	services	service	NOUN
ijtc-966	167	33	office	office	NOUN
ijtc-966	167	34	2018	2018	NUM
ijtc-966	167	35	-	-	SYM
ijtc-966	167	36	2020	2020	NUM
ijtc-966	167	37	number	number	NOUN
ijtc-966	167	38	of	of	ADP
ijtc-966	167	39	wp	wp	PROPN
ijtc-966	167	40	year	year	NOUN
ijtc-966	167	41	msmes	msmes	PROPN
ijtc-966	167	42	wp	wp	PROPN
ijtc-966	167	43	report	report	VERB
ijtc-966	167	44	active	active	ADJ
ijtc-966	167	45	report	report	NOUN
ijtc-966	167	46	spt	spt	PROPN
ijtc-966	167	47	2018	2018	NUM
ijtc-966	167	48	16.518	16.518	NUM
ijtc-966	167	49	7.048	7.048	NUM
ijtc-966	167	50	7.048	7.048	NUM
ijtc-966	167	51	2019	2019	NUM
ijtc-966	167	52	14.294	14.294	NUM
ijtc-966	167	53	7.415	7.415	NUM
ijtc-966	167	54	7.415	7.415	NUM
ijtc-966	167	55	2020	2020	NUM
ijtc-966	167	56	15.507	15.507	NUM
ijtc-966	167	57	7.570	7.570	NUM
ijtc-966	167	58	7.570	7.570	NUM
ijtc-966	167	59	the	the	DET
ijtc-966	167	60	table	table	NOUN
ijtc-966	167	61	above	above	ADV
ijtc-966	167	62	shows	show	VERB
ijtc-966	167	63	the	the	DET
ijtc-966	167	64	number	number	NOUN
ijtc-966	167	65	of	of	ADP
ijtc-966	167	66	msme	msme	NOUN
ijtc-966	167	67	taxpayers	taxpayer	NOUN
ijtc-966	167	68	,	,	PUNCT
ijtc-966	167	69	taxpayers	taxpayer	NOUN
ijtc-966	167	70	who	who	PRON
ijtc-966	167	71	actively	actively	ADV
ijtc-966	167	72	report	report	VERB
ijtc-966	167	73	,	,	PUNCT
ijtc-966	167	74	and	and	CCONJ
ijtc-966	167	75	those	those	PRON
ijtc-966	167	76	who	who	PRON
ijtc-966	167	77	report	report	VERB
ijtc-966	167	78	spt	spt	NOUN
ijtc-966	167	79	,	,	PUNCT
ijtc-966	167	80	for	for	ADP
ijtc-966	167	81	the	the	DET
ijtc-966	167	82	number	number	NOUN
ijtc-966	167	83	of	of	ADP
ijtc-966	167	84	msmes	msme	NOUN
ijtc-966	167	85	in	in	ADP
ijtc-966	167	86	2018	2018	NUM
ijtc-966	167	87	was	be	AUX
ijtc-966	167	88	16,518	16,518	NUM
ijtc-966	167	89	for	for	ADP
ijtc-966	167	90	taxpayers	taxpayer	NOUN
ijtc-966	167	91	who	who	PRON
ijtc-966	167	92	reported	report	VERB
ijtc-966	167	93	spt	spt	NOUN
ijtc-966	167	94	in	in	ADP
ijtc-966	167	95	2018	2018	NUM
ijtc-966	167	96	was	be	AUX
ijtc-966	167	97	7,048	7,048	NUM
ijtc-966	167	98	,	,	PUNCT
ijtc-966	167	99	indicating	indicate	VERB
ijtc-966	167	100	that	that	SCONJ
ijtc-966	167	101	as	as	ADV
ijtc-966	167	102	many	many	ADJ
ijtc-966	167	103	as	as	ADP
ijtc-966	167	104	9,470	9,470	NUM
ijtc-966	167	105	msme	msme	NOUN
ijtc-966	167	106	taxpayers	taxpayer	NOUN
ijtc-966	167	107	did	do	AUX
ijtc-966	167	108	not	not	PART
ijtc-966	167	109	report	report	VERB
ijtc-966	167	110	spt	spt	NOUN
ijtc-966	167	111	,	,	PUNCT
ijtc-966	167	112	then	then	ADV
ijtc-966	167	113	in	in	ADP
ijtc-966	167	114	2019	2019	NUM
ijtc-966	167	115	there	there	PRON
ijtc-966	167	116	was	be	VERB
ijtc-966	167	117	a	a	DET
ijtc-966	167	118	decrease	decrease	NOUN
ijtc-966	167	119	in	in	ADP
ijtc-966	167	120	the	the	DET
ijtc-966	167	121	number	number	NOUN
ijtc-966	167	122	of	of	ADP
ijtc-966	167	123	msme	msme	NOUN
ijtc-966	167	124	taxpayers	taxpayer	NOUN
ijtc-966	167	125	by	by	ADP
ijtc-966	167	126	22.24	22.24	NUM
ijtc-966	167	127	%	%	NOUN
ijtc-966	167	128	to	to	ADP
ijtc-966	167	129	14,294	14,294	NUM
ijtc-966	167	130	and	and	CCONJ
ijtc-966	167	131	those	those	PRON
ijtc-966	167	132	who	who	PRON
ijtc-966	167	133	reported	report	VERB
ijtc-966	167	134	spt	spt	PROPN
ijtc-966	167	135	were	be	AUX
ijtc-966	167	136	7,415	7,415	NUM
ijtc-966	167	137	indicating	indicate	VERB
ijtc-966	167	138	that	that	SCONJ
ijtc-966	167	139	6,879	6,879	NUM
ijtc-966	167	140	msme	msme	NOUN
ijtc-966	167	141	taxpayers	taxpayer	NOUN
ijtc-966	167	142	did	do	AUX
ijtc-966	167	143	not	not	PART
ijtc-966	167	144	report	report	VERB
ijtc-966	167	145	spt	spt	NOUN
ijtc-966	167	146	,	,	PUNCT
ijtc-966	167	147	then	then	ADV
ijtc-966	167	148	in	in	ADP
ijtc-966	167	149	2020	2020	NUM
ijtc-966	167	150	there	there	PRON
ijtc-966	167	151	was	be	VERB
ijtc-966	167	152	an	an	DET
ijtc-966	167	153	increase	increase	NOUN
ijtc-966	167	154	in	in	ADP
ijtc-966	167	155	the	the	DET
ijtc-966	167	156	number	number	NOUN
ijtc-966	167	157	of	of	ADP
ijtc-966	167	158	msme	msme	NOUN
ijtc-966	167	159	taxpayers	taxpayer	NOUN
ijtc-966	167	160	by	by	ADP
ijtc-966	167	161	12.13	12.13	NUM
ijtc-966	167	162	%	%	NOUN
ijtc-966	167	163	to	to	ADP
ijtc-966	167	164	15,507	15,507	NUM
ijtc-966	167	165	and	and	CCONJ
ijtc-966	167	166	those	those	PRON
ijtc-966	167	167	who	who	PRON
ijtc-966	167	168	reported	report	VERB
ijtc-966	167	169	spt	spt	NOUN
ijtc-966	167	170	as	as	ADV
ijtc-966	167	171	many	many	ADJ
ijtc-966	167	172	as	as	ADP
ijtc-966	167	173	7,570	7,570	NUM
ijtc-966	167	174	indicate	indicate	VERB
ijtc-966	167	175	that	that	SCONJ
ijtc-966	167	176	7,937	7,937	NUM
ijtc-966	167	177	msme	msme	NOUN
ijtc-966	167	178	taxpayers	taxpayer	NOUN
ijtc-966	167	179	did	do	AUX
ijtc-966	167	180	not	not	PART
ijtc-966	167	181	report	report	VERB
ijtc-966	167	182	spt	spt	PROPN
ijtc-966	167	183	.	.	PUNCT
ijtc-966	168	1	table	table	NOUN
ijtc-966	168	2	iv	iv	NUM
ijtc-966	168	3	comparison	comparison	NOUN
ijtc-966	168	4	of	of	ADP
ijtc-966	168	5	the	the	DET
ijtc-966	168	6	number	number	NOUN
ijtc-966	168	7	of	of	ADP
ijtc-966	168	8	incentive	incentive	NOUN
ijtc-966	168	9	applications	application	NOUN
ijtc-966	168	10	and	and	CCONJ
ijtc-966	168	11	incentive	incentive	NOUN
ijtc-966	168	12	realization	realization	NOUN
ijtc-966	168	13	at	at	ADP
ijtc-966	168	14	the	the	DET
ijtc-966	168	15	pratama	pratama	NOUN
ijtc-966	168	16	jakarta	jakarta	PROPN
ijtc-966	168	17	kelapa	kelapa	PROPN
ijtc-966	168	18	gading	gading	PROPN
ijtc-966	168	19	tax	tax	PROPN
ijtc-966	168	20	services	service	NOUN
ijtc-966	168	21	office	office	NOUN
ijtc-966	168	22	in	in	ADP
ijtc-966	168	23	2020	2020	NUM
ijtc-966	168	24	amount	amount	NOUN
ijtc-966	168	25	of	of	ADP
ijtc-966	168	26	yg	yg	PROPN
ijtc-966	168	27	type	type	NOUN
ijtc-966	168	28	submit	submit	NOUN
ijtc-966	168	29	only	only	ADV
ijtc-966	168	30	which	which	DET
ijtc-966	168	31	percentage	percentage	NOUN
ijtc-966	168	32	wp	wp	PROPN
ijtc-966	168	33	incentive	incentive	NOUN
ijtc-966	168	34	submit	submit	NOUN
ijtc-966	168	35	succeed	succeed	VERB
ijtc-966	168	36	success	success	NOUN
ijtc-966	168	37	happened	happen	VERB
ijtc-966	168	38	on	on	ADP
ijtc-966	168	39	1.047	1.047	NUM
ijtc-966	168	40	106	106	NUM
ijtc-966	168	41	941	941	NUM
ijtc-966	168	42	89,88	89,88	NOUN
ijtc-966	168	43	%	%	NOUN
ijtc-966	168	44	a	a	DET
ijtc-966	168	45	lot	lot	NOUN
ijtc-966	168	46	2.442	2.442	NUM
ijtc-966	168	47	122	122	NUM
ijtc-966	168	48	2.320	2.320	NUM
ijtc-966	168	49	95,00	95,00	NUM
ijtc-966	168	50	%	%	NOUN
ijtc-966	168	51	total	total	NOUN
ijtc-966	168	52	3.449	3.449	NUM
ijtc-966	168	53	228	228	NUM
ijtc-966	168	54	3.261	3.261	NUM
ijtc-966	168	55	90	90	NUM
ijtc-966	168	56	%	%	NOUN
ijtc-966	168	57	the	the	DET
ijtc-966	168	58	table	table	NOUN
ijtc-966	168	59	above	above	ADV
ijtc-966	168	60	shows	show	VERB
ijtc-966	168	61	a	a	DET
ijtc-966	168	62	comparison	comparison	NOUN
ijtc-966	168	63	of	of	ADP
ijtc-966	168	64	the	the	DET
ijtc-966	168	65	number	number	NOUN
ijtc-966	168	66	of	of	ADP
ijtc-966	168	67	taxpayers	taxpayer	NOUN
ijtc-966	168	68	who	who	PRON
ijtc-966	168	69	applied	apply	VERB
ijtc-966	168	70	for	for	ADP
ijtc-966	168	71	incentives	incentive	NOUN
ijtc-966	168	72	and	and	CCONJ
ijtc-966	168	73	those	those	PRON
ijtc-966	168	74	who	who	PRON
ijtc-966	168	75	successfully	successfully	ADV
ijtc-966	168	76	utilized	utilize	VERB
ijtc-966	168	77	the	the	DET
ijtc-966	168	78	incentives	incentive	NOUN
ijtc-966	168	79	.	.	PUNCT
ijtc-966	169	1	based	base	VERB
ijtc-966	169	2	on	on	ADP
ijtc-966	169	3	a	a	DET
ijtc-966	169	4	review	review	NOUN
ijtc-966	169	5	of	of	ADP
ijtc-966	169	6	the	the	DET
ijtc-966	169	7	types	type	NOUN
ijtc-966	169	8	of	of	ADP
ijtc-966	169	9	taxpayers	taxpayer	NOUN
ijtc-966	169	10	,	,	PUNCT
ijtc-966	169	11	the	the	DET
ijtc-966	169	12	majority	majority	NOUN
ijtc-966	169	13	of	of	ADP
ijtc-966	169	14	incentive	incentive	NOUN
ijtc-966	169	15	applications	application	NOUN
ijtc-966	169	16	were	be	AUX
ijtc-966	169	17	made	make	VERB
ijtc-966	169	18	by	by	ADP
ijtc-966	169	19	corporate	corporate	ADJ
ijtc-966	169	20	taxpayers	taxpayer	NOUN
ijtc-966	169	21	totaling	total	VERB
ijtc-966	169	22	2,442	2,442	NUM
ijtc-966	169	23	,	,	PUNCT
ijtc-966	169	24	followed	follow	VERB
ijtc-966	169	25	by	by	ADP
ijtc-966	169	26	individual	individual	ADJ
ijtc-966	169	27	taxpayers	taxpayer	NOUN
ijtc-966	169	28	totaling	total	VERB
ijtc-966	169	29	1,047	1,047	NUM
ijtc-966	169	30	.	.	PUNCT
ijtc-966	170	1	the	the	DET
ijtc-966	170	2	number	number	NOUN
ijtc-966	170	3	of	of	ADP
ijtc-966	170	4	people	people	NOUN
ijtc-966	170	5	applying	apply	VERB
ijtc-966	170	6	for	for	ADP
ijtc-966	170	7	sket	sket	PROPN
ijtc-966	170	8	for	for	ADP
ijtc-966	170	9	individuals	individual	NOUN
ijtc-966	170	10	was	be	AUX
ijtc-966	170	11	106	106	NUM
ijtc-966	170	12	taxpayers	taxpayer	NOUN
ijtc-966	170	13	and	and	CCONJ
ijtc-966	170	14	the	the	DET
ijtc-966	170	15	number	number	NOUN
ijtc-966	170	16	of	of	ADP
ijtc-966	170	17	people	people	NOUN
ijtc-966	170	18	applying	apply	VERB
ijtc-966	170	19	for	for	ADP
ijtc-966	170	20	sket	sket	PROPN
ijtc-966	170	21	for	for	ADP
ijtc-966	170	22	corporate	corporate	ADJ
ijtc-966	170	23	taxpayers	taxpayer	NOUN
ijtc-966	170	24	was	be	AUX
ijtc-966	170	25	122	122	NUM
ijtc-966	170	26	with	with	ADP
ijtc-966	170	27	the	the	DET
ijtc-966	170	28	success	success	NOUN
ijtc-966	170	29	rate	rate	NOUN
ijtc-966	170	30	for	for	ADP
ijtc-966	170	31	utilizing	utilize	VERB
ijtc-966	170	32	incentives	incentive	NOUN
ijtc-966	170	33	for	for	ADP
ijtc-966	170	34	individuals	individual	NOUN
ijtc-966	170	35	only	only	ADV
ijtc-966	170	36	being	be	AUX
ijtc-966	170	37	89.88	89.88	NUM
ijtc-966	170	38	%	%	NOUN
ijtc-966	170	39	.	.	PUNCT
ijtc-966	171	1	next	next	ADV
ijtc-966	171	2	,	,	PUNCT
ijtc-966	171	3	followed	follow	VERB
ijtc-966	171	4	by	by	ADP
ijtc-966	171	5	corporate	corporate	ADJ
ijtc-966	171	6	taxpayers	taxpayer	NOUN
ijtc-966	171	7	reaching	reach	VERB
ijtc-966	171	8	95	95	NUM
ijtc-966	171	9	%	%	NOUN
ijtc-966	171	10	.	.	PUNCT
ijtc-966	172	1	evaluation	evaluation	NOUN
ijtc-966	172	2	of	of	ADP
ijtc-966	172	3	tax	tax	NOUN
ijtc-966	172	4	incentive	incentive	NOUN
ijtc-966	172	5	policies	policy	NOUN
ijtc-966	172	6	for	for	ADP
ijtc-966	172	7	msme	msme	NOUN
ijtc-966	172	8	players	player	NOUN
ijtc-966	172	9	during	during	ADP
ijtc-966	172	10	the	the	DET
ijtc-966	172	11	covid-19	covid-19	PROPN
ijtc-966	172	12	pandemic	pandemic	NOUN
ijtc-966	172	13	in	in	ADP
ijtc-966	172	14	increasing	increase	VERB
ijtc-966	172	15	taxpayer	taxpayer	NOUN
ijtc-966	172	16	compliance	compliance	NOUN
ijtc-966	172	17	at	at	ADP
ijtc-966	172	18	the	the	DET
ijtc-966	172	19	kelapa	kelapa	PROPN
ijtc-966	172	20	gading	gading	PROPN
ijtc-966	172	21	kpp	kpp	PROPN
ijtc-966	172	22	one	one	NUM
ijtc-966	172	23	evaluation	evaluation	NOUN
ijtc-966	172	24	model	model	NOUN
ijtc-966	172	25	that	that	PRON
ijtc-966	172	26	can	can	AUX
ijtc-966	172	27	explain	explain	VERB
ijtc-966	172	28	how	how	SCONJ
ijtc-966	172	29	a	a	DET
ijtc-966	172	30	policy	policy	NOUN
ijtc-966	172	31	is	be	AUX
ijtc-966	172	32	evaluated	evaluate	VERB
ijtc-966	172	33	is	be	AUX
ijtc-966	172	34	wilian	wilian	PROPN
ijtc-966	172	35	n.	n.	PROPN
ijtc-966	172	36	dunn	dunn	PROPN
ijtc-966	172	37	's	's	PART
ijtc-966	172	38	evaluation	evaluation	NOUN
ijtc-966	172	39	theory	theory	NOUN
ijtc-966	172	40	where	where	SCONJ
ijtc-966	172	41	6	6	NUM
ijtc-966	172	42	(	(	PUNCT
ijtc-966	172	43	six	six	NUM
ijtc-966	172	44	)	)	PUNCT
ijtc-966	172	45	types	type	NOUN
ijtc-966	172	46	serve	serve	VERB
ijtc-966	172	47	as	as	ADP
ijtc-966	172	48	a	a	DET
ijtc-966	172	49	benchmark	benchmark	NOUN
ijtc-966	172	50	for	for	ADP
ijtc-966	172	51	whether	whether	SCONJ
ijtc-966	172	52	a	a	DET
ijtc-966	172	53	policy	policy	NOUN
ijtc-966	172	54	will	will	AUX
ijtc-966	172	55	succeed	succeed	VERB
ijtc-966	172	56	or	or	CCONJ
ijtc-966	172	57	fail	fail	VERB
ijtc-966	172	58	,	,	PUNCT
ijtc-966	172	59	namely	namely	ADV
ijtc-966	172	60	:	:	PUNCT
ijtc-966	172	61	1	1	X
ijtc-966	172	62	)	)	PUNCT
ijtc-966	172	63	effectiveness	effectiveness	NOUN
ijtc-966	172	64	2	2	NUM
ijtc-966	172	65	)	)	PUNCT
ijtc-966	172	66	efficiency	efficiency	NOUN
ijtc-966	172	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	172	68	evaluation	evaluation	NOUN
ijtc-966	172	69	of	of	ADP
ijtc-966	172	70	tax	tax	NOUN
ijtc-966	172	71	incentive	incentive	NOUN
ijtc-966	172	72	policy	policy	NOUN
ijtc-966	172	73	for	for	ADP
ijtc-966	172	74	msmes	msme	NOUN
ijtc-966	172	75	in	in	ADP
ijtc-966	172	76	the	the	DET
ijtc-966	172	77	covid-19	covid-19	PROPN
ijtc-966	172	78	pandemic	pandemic	ADJ
ijtc-966	172	79	period	period	NOUN
ijtc-966	172	80	in	in	ADP
ijtc-966	172	81	improving	improve	VERB
ijtc-966	172	82	taxpayer	taxpayer	NOUN
ijtc-966	172	83	compliance	compliance	NOUN
ijtc-966	172	84	at	at	ADP
ijtc-966	172	85	the	the	DET
ijtc-966	172	86	jakarta	jakarta	PROPN
ijtc-966	172	87	kelapa	kelapa	PROPN
ijtc-966	172	88	gading	gading	PROPN
ijtc-966	172	89	primary	primary	ADJ
ijtc-966	172	90	tax	tax	NOUN
ijtc-966	172	91	service	service	NOUN
ijtc-966	172	92	office	office	NOUN
ijtc-966	172	93	rulandari	rulandari	NOUN
ijtc-966	172	94	906	906	NUM
ijtc-966	172	95	|	|	ADV
ijtc-966	172	96	ilomata	ilomata	PROPN
ijtc-966	172	97	international	international	ADJ
ijtc-966	172	98	journal	journal	NOUN
ijtc-966	172	99	of	of	ADP
ijtc-966	172	100	tax	tax	PROPN
ijtc-966	172	101	&	&	CCONJ
ijtc-966	172	102	accounting	account	VERB
ijtc-966	172	103	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	172	104	3	3	NUM
ijtc-966	172	105	)	)	PUNCT
ijtc-966	172	106	adequacy	adequacy	NOUN
ijtc-966	172	107	4	4	NUM
ijtc-966	172	108	)	)	PUNCT
ijtc-966	172	109	equalization	equalization	NOUN
ijtc-966	172	110	5	5	NUM
ijtc-966	172	111	)	)	PUNCT
ijtc-966	172	112	responsiveness	responsiveness	NOUN
ijtc-966	172	113	6	6	NUM
ijtc-966	172	114	)	)	PUNCT
ijtc-966	172	115	accuracy	accuracy	NOUN
ijtc-966	172	116	a.	a.	NOUN
ijtc-966	172	117	effectiveness	effectiveness	NOUN
ijtc-966	172	118	(	(	PUNCT
ijtc-966	172	119	effectiveness	effectiveness	NOUN
ijtc-966	172	120	)	)	PUNCT
ijtc-966	172	121	based	base	VERB
ijtc-966	172	122	on	on	ADP
ijtc-966	172	123	the	the	DET
ijtc-966	172	124	results	result	NOUN
ijtc-966	172	125	of	of	ADP
ijtc-966	172	126	interviews	interview	NOUN
ijtc-966	172	127	regarding	regard	VERB
ijtc-966	172	128	effectiveness	effectiveness	NOUN
ijtc-966	172	129	during	during	ADP
ijtc-966	172	130	the	the	DET
ijtc-966	172	131	covid-19	covid-19	PROPN
ijtc-966	172	132	pandemic	pandemic	NOUN
ijtc-966	172	133	in	in	ADP
ijtc-966	172	134	terms	term	NOUN
ijtc-966	172	135	of	of	ADP
ijtc-966	172	136	policy	policy	NOUN
ijtc-966	172	137	formulation	formulation	NOUN
ijtc-966	172	138	,	,	PUNCT
ijtc-966	172	139	the	the	DET
ijtc-966	172	140	formulation	formulation	NOUN
ijtc-966	172	141	is	be	AUX
ijtc-966	172	142	centralized	centralize	VERB
ijtc-966	172	143	in	in	ADP
ijtc-966	172	144	the	the	DET
ijtc-966	172	145	office	office	NOUN
ijtc-966	172	146	of	of	ADP
ijtc-966	172	147	the	the	DET
ijtc-966	172	148	directorate	directorate	ADJ
ijtc-966	172	149	general	general	NOUN
ijtc-966	172	150	of	of	ADP
ijtc-966	172	151	taxes	taxis	NOUN
ijtc-966	172	152	(	(	PUNCT
ijtc-966	172	153	djp	djp	X
ijtc-966	172	154	)	)	PUNCT
ijtc-966	172	155	.	.	PUNCT
ijtc-966	173	1	formulation	formulation	NOUN
ijtc-966	173	2	is	be	AUX
ijtc-966	173	3	carried	carry	VERB
ijtc-966	173	4	out	out	ADP
ijtc-966	173	5	at	at	ADP
ijtc-966	173	6	the	the	DET
ijtc-966	173	7	central	central	ADJ
ijtc-966	173	8	level	level	NOUN
ijtc-966	173	9	by	by	ADP
ijtc-966	173	10	expert	expert	NOUN
ijtc-966	173	11	staff	staff	NOUN
ijtc-966	173	12	.	.	PUNCT
ijtc-966	174	1	this	this	DET
ijtc-966	174	2	policy	policy	NOUN
ijtc-966	174	3	has	have	AUX
ijtc-966	174	4	not	not	PART
ijtc-966	174	5	been	be	AUX
ijtc-966	174	6	effective	effective	ADJ
ijtc-966	174	7	but	but	CCONJ
ijtc-966	174	8	is	be	AUX
ijtc-966	174	9	quite	quite	ADV
ijtc-966	174	10	helpful	helpful	ADJ
ijtc-966	174	11	in	in	ADP
ijtc-966	174	12	the	the	DET
ijtc-966	174	13	economic	economic	ADJ
ijtc-966	174	14	recovery	recovery	NOUN
ijtc-966	174	15	program	program	NOUN
ijtc-966	174	16	(	(	PUNCT
ijtc-966	174	17	pen	pen	PROPN
ijtc-966	174	18	)	)	PUNCT
ijtc-966	174	19	which	which	PRON
ijtc-966	174	20	is	be	AUX
ijtc-966	174	21	being	be	AUX
ijtc-966	174	22	implemented	implement	VERB
ijtc-966	174	23	by	by	ADP
ijtc-966	174	24	the	the	DET
ijtc-966	174	25	government	government	NOUN
ijtc-966	174	26	.	.	PUNCT
ijtc-966	175	1	this	this	PRON
ijtc-966	175	2	is	be	AUX
ijtc-966	175	3	proven	prove	VERB
ijtc-966	175	4	by	by	ADP
ijtc-966	175	5	the	the	DET
ijtc-966	175	6	issuance	issuance	NOUN
ijtc-966	175	7	of	of	ADP
ijtc-966	175	8	fiscal	fiscal	ADJ
ijtc-966	175	9	support	support	NOUN
ijtc-966	175	10	to	to	PART
ijtc-966	175	11	support	support	VERB
ijtc-966	175	12	msmes	msme	NOUN
ijtc-966	175	13	in	in	ADP
ijtc-966	175	14	the	the	DET
ijtc-966	175	15	form	form	NOUN
ijtc-966	175	16	of	of	ADP
ijtc-966	175	17	interest	interest	NOUN
ijtc-966	175	18	subsidies	subsidy	NOUN
ijtc-966	175	19	,	,	PUNCT
ijtc-966	175	20	tax	tax	NOUN
ijtc-966	175	21	incentives	incentive	NOUN
ijtc-966	175	22	,	,	PUNCT
ijtc-966	175	23	and	and	CCONJ
ijtc-966	175	24	guarantees	guarantee	NOUN
ijtc-966	175	25	for	for	ADP
ijtc-966	175	26	new	new	ADJ
ijtc-966	175	27	working	work	VERB
ijtc-966	175	28	capital	capital	NOUN
ijtc-966	175	29	loans	loan	NOUN
ijtc-966	175	30	for	for	ADP
ijtc-966	175	31	msmes	msme	NOUN
ijtc-966	175	32	.	.	PUNCT
ijtc-966	176	1	the	the	DET
ijtc-966	176	2	reason	reason	NOUN
ijtc-966	176	3	this	this	DET
ijtc-966	176	4	policy	policy	NOUN
ijtc-966	176	5	has	have	AUX
ijtc-966	176	6	not	not	PART
ijtc-966	176	7	been	be	AUX
ijtc-966	176	8	effective	effective	ADJ
ijtc-966	176	9	is	be	AUX
ijtc-966	176	10	because	because	SCONJ
ijtc-966	176	11	of	of	ADP
ijtc-966	176	12	the	the	DET
ijtc-966	176	13	15,507	15,507	NUM
ijtc-966	176	14	msme	msme	NOUN
ijtc-966	176	15	taxpayers	taxpayer	NOUN
ijtc-966	176	16	who	who	PRON
ijtc-966	176	17	applied	apply	VERB
ijtc-966	176	18	for	for	ADP
ijtc-966	176	19	incentives	incentive	NOUN
ijtc-966	176	20	,	,	PUNCT
ijtc-966	176	21	3,449	3,449	NUM
ijtc-966	176	22	or	or	CCONJ
ijtc-966	176	23	around	around	ADV
ijtc-966	176	24	22	22	NUM
ijtc-966	176	25	%	%	NOUN
ijtc-966	176	26	were	be	AUX
ijtc-966	176	27	msme	msme	NOUN
ijtc-966	176	28	taxpayers	taxpayer	NOUN
ijtc-966	176	29	,	,	PUNCT
ijtc-966	176	30	while	while	SCONJ
ijtc-966	176	31	3,261	3,261	NUM
ijtc-966	176	32	,	,	PUNCT
ijtc-966	176	33	or	or	CCONJ
ijtc-966	176	34	around	around	ADV
ijtc-966	176	35	21	21	NUM
ijtc-966	176	36	%	%	NOUN
ijtc-966	176	37	managed	manage	VERB
ijtc-966	176	38	to	to	PART
ijtc-966	176	39	take	take	VERB
ijtc-966	176	40	advantage	advantage	NOUN
ijtc-966	176	41	of	of	ADP
ijtc-966	176	42	them	they	PRON
ijtc-966	176	43	.	.	PUNCT
ijtc-966	177	1	b.	b.	PROPN
ijtc-966	177	2	efficiency	efficiency	NOUN
ijtc-966	177	3	efficiency	efficiency	NOUN
ijtc-966	177	4	concerns	concern	VERB
ijtc-966	177	5	the	the	DET
ijtc-966	177	6	amount	amount	NOUN
ijtc-966	177	7	of	of	ADP
ijtc-966	177	8	effort	effort	NOUN
ijtc-966	177	9	required	require	VERB
ijtc-966	177	10	to	to	PART
ijtc-966	177	11	increase	increase	VERB
ijtc-966	177	12	effectiveness	effectiveness	NOUN
ijtc-966	177	13	,	,	PUNCT
ijtc-966	177	14	generally	generally	ADV
ijtc-966	177	15	measured	measure	VERB
ijtc-966	177	16	in	in	ADP
ijtc-966	177	17	monetary	monetary	ADJ
ijtc-966	177	18	units	unit	NOUN
ijtc-966	177	19	.	.	PUNCT
ijtc-966	178	1	policies	policy	NOUN
ijtc-966	178	2	that	that	PRON
ijtc-966	178	3	achieve	achieve	VERB
ijtc-966	178	4	the	the	DET
ijtc-966	178	5	highest	high	ADJ
ijtc-966	178	6	effectiveness	effectiveness	NOUN
ijtc-966	178	7	with	with	ADP
ijtc-966	178	8	the	the	DET
ijtc-966	178	9	smallest	small	ADJ
ijtc-966	178	10	costs	cost	NOUN
ijtc-966	178	11	are	be	AUX
ijtc-966	178	12	called	call	VERB
ijtc-966	178	13	efficient	efficient	ADJ
ijtc-966	178	14	if	if	SCONJ
ijtc-966	178	15	the	the	DET
ijtc-966	178	16	targets	target	NOUN
ijtc-966	178	17	to	to	PART
ijtc-966	178	18	be	be	AUX
ijtc-966	178	19	achieved	achieve	VERB
ijtc-966	178	20	by	by	ADP
ijtc-966	178	21	a	a	DET
ijtc-966	178	22	public	public	ADJ
ijtc-966	178	23	policy	policy	NOUN
ijtc-966	178	24	are	be	AUX
ijtc-966	178	25	very	very	ADV
ijtc-966	178	26	simple	simple	ADJ
ijtc-966	178	27	while	while	SCONJ
ijtc-966	178	28	the	the	DET
ijtc-966	178	29	costs	cost	NOUN
ijtc-966	178	30	incurred	incur	VERB
ijtc-966	178	31	through	through	ADP
ijtc-966	178	32	the	the	DET
ijtc-966	178	33	policy	policy	NOUN
ijtc-966	178	34	process	process	NOUN
ijtc-966	178	35	are	be	AUX
ijtc-966	178	36	too	too	ADV
ijtc-966	178	37	large	large	ADJ
ijtc-966	178	38	compared	compare	VERB
ijtc-966	178	39	to	to	ADP
ijtc-966	178	40	the	the	DET
ijtc-966	178	41	results	result	NOUN
ijtc-966	178	42	achieved	achieve	VERB
ijtc-966	178	43	.	.	PUNCT
ijtc-966	179	1	in	in	ADP
ijtc-966	179	2	terms	term	NOUN
ijtc-966	179	3	of	of	ADP
ijtc-966	179	4	efficiency	efficiency	NOUN
ijtc-966	179	5	,	,	PUNCT
ijtc-966	179	6	there	there	PRON
ijtc-966	179	7	are	be	VERB
ijtc-966	179	8	3	3	NUM
ijtc-966	179	9	sub	sub	NOUN
ijtc-966	179	10	-	-	NOUN
ijtc-966	179	11	indicators	indicator	NOUN
ijtc-966	179	12	,	,	PUNCT
ijtc-966	179	13	namely	namely	ADV
ijtc-966	179	14	:	:	PUNCT
ijtc-966	179	15	a	a	X
ijtc-966	179	16	)	)	PUNCT
ijtc-966	179	17	savings	saving	NOUN
ijtc-966	179	18	on	on	ADP
ijtc-966	179	19	costs	cost	NOUN
ijtc-966	179	20	incurred	incur	VERB
ijtc-966	179	21	(	(	PUNCT
ijtc-966	179	22	economic	economic	ADJ
ijtc-966	179	23	)	)	PUNCT
ijtc-966	179	24	based	base	VERB
ijtc-966	179	25	on	on	ADP
ijtc-966	179	26	the	the	DET
ijtc-966	179	27	results	result	NOUN
ijtc-966	179	28	of	of	ADP
ijtc-966	179	29	interviews	interview	NOUN
ijtc-966	179	30	,	,	PUNCT
ijtc-966	179	31	informants	informant	NOUN
ijtc-966	179	32	conveyed	convey	VERB
ijtc-966	179	33	that	that	SCONJ
ijtc-966	179	34	the	the	DET
ijtc-966	179	35	implementation	implementation	NOUN
ijtc-966	179	36	of	of	ADP
ijtc-966	179	37	socialization	socialization	NOUN
ijtc-966	179	38	was	be	AUX
ijtc-966	179	39	carried	carry	VERB
ijtc-966	179	40	out	out	ADP
ijtc-966	179	41	in	in	ADP
ijtc-966	179	42	various	various	ADJ
ijtc-966	179	43	ways	way	NOUN
ijtc-966	179	44	to	to	PART
ijtc-966	179	45	save	save	VERB
ijtc-966	179	46	budget	budget	NOUN
ijtc-966	179	47	costs	cost	NOUN
ijtc-966	179	48	,	,	PUNCT
ijtc-966	179	49	one	one	NUM
ijtc-966	179	50	of	of	ADP
ijtc-966	179	51	which	which	PRON
ijtc-966	179	52	was	be	AUX
ijtc-966	179	53	via	via	ADP
ijtc-966	179	54	email	email	NOUN
ijtc-966	179	55	,	,	PUNCT
ijtc-966	179	56	the	the	DET
ijtc-966	179	57	internet	internet	NOUN
ijtc-966	179	58	,	,	PUNCT
ijtc-966	179	59	or	or	CCONJ
ijtc-966	179	60	social	social	ADJ
ijtc-966	179	61	media	medium	NOUN
ijtc-966	179	62	.	.	PUNCT
ijtc-966	180	1	the	the	DET
ijtc-966	180	2	conclusion	conclusion	NOUN
ijtc-966	180	3	is	be	AUX
ijtc-966	180	4	that	that	SCONJ
ijtc-966	180	5	in	in	ADP
ijtc-966	180	6	implementing	implement	VERB
ijtc-966	180	7	socialization	socialization	NOUN
ijtc-966	180	8	there	there	PRON
ijtc-966	180	9	are	be	VERB
ijtc-966	180	10	cost	cost	NOUN
ijtc-966	180	11	savings	saving	NOUN
ijtc-966	180	12	because	because	SCONJ
ijtc-966	180	13	the	the	DET
ijtc-966	180	14	socialization	socialization	NOUN
ijtc-966	180	15	process	process	NOUN
ijtc-966	180	16	is	be	AUX
ijtc-966	180	17	carried	carry	VERB
ijtc-966	180	18	out	out	ADP
ijtc-966	180	19	online	online	ADV
ijtc-966	180	20	.	.	PUNCT
ijtc-966	181	1	b	b	X
ijtc-966	181	2	)	)	PUNCT
ijtc-966	181	3	utilization	utilization	NOUN
ijtc-966	181	4	of	of	ADP
ijtc-966	181	5	resources	resource	NOUN
ijtc-966	181	6	to	to	PART
ijtc-966	181	7	achieve	achieve	VERB
ijtc-966	181	8	results	result	NOUN
ijtc-966	181	9	based	base	VERB
ijtc-966	181	10	on	on	ADP
ijtc-966	181	11	the	the	DET
ijtc-966	181	12	results	result	NOUN
ijtc-966	181	13	of	of	ADP
ijtc-966	181	14	interviews	interview	NOUN
ijtc-966	182	1	,	,	PUNCT
ijtc-966	182	2	researchers	researcher	NOUN
ijtc-966	182	3	concluded	conclude	VERB
ijtc-966	182	4	that	that	SCONJ
ijtc-966	182	5	one	one	NUM
ijtc-966	182	6	of	of	ADP
ijtc-966	182	7	the	the	DET
ijtc-966	182	8	things	thing	NOUN
ijtc-966	182	9	that	that	PRON
ijtc-966	182	10	supports	support	VERB
ijtc-966	182	11	the	the	DET
ijtc-966	182	12	implementation	implementation	NOUN
ijtc-966	182	13	of	of	ADP
ijtc-966	182	14	socialization	socialization	NOUN
ijtc-966	182	15	well	well	ADV
ijtc-966	182	16	is	be	AUX
ijtc-966	182	17	human	human	ADJ
ijtc-966	182	18	resources	resource	NOUN
ijtc-966	182	19	(	(	PUNCT
ijtc-966	182	20	hr	hr	NOUN
ijtc-966	182	21	)	)	PUNCT
ijtc-966	182	22	,	,	PUNCT
ijtc-966	182	23	including	include	VERB
ijtc-966	182	24	tax	tax	NOUN
ijtc-966	182	25	authorities	authority	NOUN
ijtc-966	182	26	,	,	PUNCT
ijtc-966	182	27	especially	especially	ADV
ijtc-966	182	28	ars	ar	NOUN
ijtc-966	182	29	and	and	CCONJ
ijtc-966	182	30	also	also	ADV
ijtc-966	182	31	extension	extension	NOUN
ijtc-966	182	32	workers	worker	NOUN
ijtc-966	182	33	who	who	PRON
ijtc-966	182	34	support	support	VERB
ijtc-966	182	35	and	and	CCONJ
ijtc-966	182	36	provide	provide	VERB
ijtc-966	182	37	information	information	NOUN
ijtc-966	182	38	by	by	ADP
ijtc-966	182	39	holding	hold	VERB
ijtc-966	182	40	socialization	socialization	NOUN
ijtc-966	182	41	and	and	CCONJ
ijtc-966	182	42	assistance	assistance	NOUN
ijtc-966	182	43	to	to	ADP
ijtc-966	182	44	the	the	DET
ijtc-966	182	45	taxpayers	taxpayer	NOUN
ijtc-966	182	46	who	who	PRON
ijtc-966	182	47	need	need	VERB
ijtc-966	182	48	assistance	assistance	NOUN
ijtc-966	182	49	.	.	PUNCT
ijtc-966	183	1	in	in	ADP
ijtc-966	183	2	conclusion	conclusion	NOUN
ijtc-966	183	3	,	,	PUNCT
ijtc-966	183	4	according	accord	VERB
ijtc-966	183	5	to	to	ADP
ijtc-966	183	6	researchers	researcher	NOUN
ijtc-966	183	7	,	,	PUNCT
ijtc-966	183	8	tax	tax	NOUN
ijtc-966	183	9	authorities	authority	NOUN
ijtc-966	183	10	have	have	AUX
ijtc-966	183	11	informed	inform	VERB
ijtc-966	183	12	or	or	CCONJ
ijtc-966	183	13	socialized	socialize	VERB
ijtc-966	183	14	taxpayers	taxpayer	NOUN
ijtc-966	183	15	to	to	PART
ijtc-966	183	16	convey	convey	VERB
ijtc-966	183	17	information	information	NOUN
ijtc-966	183	18	by	by	ADP
ijtc-966	183	19	applicable	applicable	ADJ
ijtc-966	183	20	sops	sop	NOUN
ijtc-966	183	21	and	and	CCONJ
ijtc-966	183	22	adapt	adapt	VERB
ijtc-966	183	23	to	to	ADP
ijtc-966	183	24	current	current	ADJ
ijtc-966	183	25	technological	technological	ADJ
ijtc-966	183	26	developments	development	NOUN
ijtc-966	183	27	.	.	PUNCT
ijtc-966	184	1	the	the	DET
ijtc-966	184	2	tax	tax	NOUN
ijtc-966	184	3	authorities	authority	NOUN
ijtc-966	184	4	support	support	VERB
ijtc-966	184	5	the	the	DET
ijtc-966	184	6	implementation	implementation	NOUN
ijtc-966	184	7	of	of	ADP
ijtc-966	184	8	the	the	DET
ijtc-966	184	9	msme	msme	PROPN
ijtc-966	184	10	tax	tax	NOUN
ijtc-966	184	11	incentive	incentive	NOUN
ijtc-966	184	12	policy	policy	NOUN
ijtc-966	184	13	through	through	ADP
ijtc-966	184	14	their	their	PRON
ijtc-966	184	15	respective	respective	ADJ
ijtc-966	184	16	duties	duty	NOUN
ijtc-966	184	17	and	and	CCONJ
ijtc-966	184	18	functions	function	NOUN
ijtc-966	184	19	.	.	PUNCT
ijtc-966	185	1	c	c	X
ijtc-966	185	2	)	)	PUNCT
ijtc-966	185	3	maximizing	maximize	VERB
ijtc-966	185	4	utilization	utilization	NOUN
ijtc-966	185	5	,	,	PUNCT
ijtc-966	185	6	based	base	VERB
ijtc-966	185	7	on	on	ADP
ijtc-966	185	8	the	the	DET
ijtc-966	185	9	results	result	NOUN
ijtc-966	185	10	of	of	ADP
ijtc-966	185	11	interviews	interview	NOUN
ijtc-966	185	12	with	with	ADP
ijtc-966	185	13	informants	informant	NOUN
ijtc-966	185	14	1	1	NUM
ijtc-966	185	15	and	and	CCONJ
ijtc-966	185	16	2	2	NUM
ijtc-966	185	17	,	,	PUNCT
ijtc-966	185	18	the	the	DET
ijtc-966	185	19	aim	aim	NOUN
ijtc-966	185	20	of	of	ADP
ijtc-966	185	21	this	this	DET
ijtc-966	185	22	msme	msme	NOUN
ijtc-966	185	23	incentive	incentive	NOUN
ijtc-966	185	24	policy	policy	NOUN
ijtc-966	185	25	is	be	AUX
ijtc-966	185	26	so	so	SCONJ
ijtc-966	185	27	that	that	SCONJ
ijtc-966	185	28	the	the	DET
ijtc-966	185	29	wheels	wheel	NOUN
ijtc-966	185	30	of	of	ADP
ijtc-966	185	31	the	the	DET
ijtc-966	185	32	economy	economy	NOUN
ijtc-966	185	33	in	in	ADP
ijtc-966	185	34	indonesia	indonesia	PROPN
ijtc-966	185	35	continue	continue	VERB
ijtc-966	185	36	to	to	PART
ijtc-966	185	37	run	run	VERB
ijtc-966	185	38	well	well	ADV
ijtc-966	185	39	through	through	ADP
ijtc-966	185	40	msmes	msme	NOUN
ijtc-966	185	41	,	,	PUNCT
ijtc-966	185	42	which	which	PRON
ijtc-966	185	43	are	be	AUX
ijtc-966	185	44	very	very	ADV
ijtc-966	185	45	numerous	numerous	ADJ
ijtc-966	185	46	in	in	ADP
ijtc-966	185	47	indonesia	indonesia	PROPN
ijtc-966	185	48	.	.	PUNCT
ijtc-966	186	1	efforts	effort	NOUN
ijtc-966	186	2	made	make	VERB
ijtc-966	186	3	by	by	ADP
ijtc-966	186	4	the	the	DET
ijtc-966	186	5	tax	tax	NOUN
ijtc-966	186	6	authorities	authority	NOUN
ijtc-966	186	7	to	to	PART
ijtc-966	186	8	ensure	ensure	VERB
ijtc-966	186	9	that	that	SCONJ
ijtc-966	186	10	people	people	NOUN
ijtc-966	186	11	take	take	VERB
ijtc-966	186	12	advantage	advantage	NOUN
ijtc-966	186	13	of	of	ADP
ijtc-966	186	14	this	this	DET
ijtc-966	186	15	tax	tax	NOUN
ijtc-966	186	16	incentive	incentive	NOUN
ijtc-966	186	17	policy	policy	NOUN
ijtc-966	186	18	are	be	AUX
ijtc-966	186	19	by	by	ADP
ijtc-966	186	20	holding	hold	VERB
ijtc-966	186	21	socialization	socialization	NOUN
ijtc-966	186	22	,	,	PUNCT
ijtc-966	186	23	then	then	ADV
ijtc-966	186	24	holding	hold	VERB
ijtc-966	186	25	tax	tax	NOUN
ijtc-966	186	26	classes	class	NOUN
ijtc-966	186	27	,	,	PUNCT
ijtc-966	186	28	and	and	CCONJ
ijtc-966	186	29	also	also	ADV
ijtc-966	186	30	assisting	assist	VERB
ijtc-966	186	31	taxpayers	taxpayer	NOUN
ijtc-966	186	32	regarding	regard	VERB
ijtc-966	186	33	this	this	DET
ijtc-966	186	34	incentive	incentive	NOUN
ijtc-966	186	35	policy	policy	NOUN
ijtc-966	186	36	itself	itself	PRON
ijtc-966	186	37	or	or	CCONJ
ijtc-966	186	38	regarding	regard	VERB
ijtc-966	186	39	the	the	DET
ijtc-966	186	40	realization	realization	NOUN
ijtc-966	186	41	report	report	NOUN
ijtc-966	186	42	which	which	PRON
ijtc-966	186	43	must	must	AUX
ijtc-966	186	44	be	be	AUX
ijtc-966	186	45	reported	report	VERB
ijtc-966	186	46	every	every	DET
ijtc-966	186	47	month	month	NOUN
ijtc-966	186	48	to	to	PART
ijtc-966	186	49	be	be	AUX
ijtc-966	186	50	able	able	ADJ
ijtc-966	186	51	to	to	PART
ijtc-966	186	52	take	take	VERB
ijtc-966	186	53	advantage	advantage	NOUN
ijtc-966	186	54	of	of	ADP
ijtc-966	186	55	this	this	DET
ijtc-966	186	56	tax	tax	NOUN
ijtc-966	186	57	incentive	incentive	NOUN
ijtc-966	186	58	policy	policy	NOUN
ijtc-966	186	59	.	.	PUNCT
ijtc-966	187	1	the	the	DET
ijtc-966	187	2	conclusion	conclusion	NOUN
ijtc-966	187	3	,	,	PUNCT
ijtc-966	187	4	according	accord	VERB
ijtc-966	187	5	to	to	ADP
ijtc-966	187	6	the	the	DET
ijtc-966	187	7	researchers	researcher	NOUN
ijtc-966	187	8	,	,	PUNCT
ijtc-966	187	9	is	be	AUX
ijtc-966	187	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	187	11	evaluation	evaluation	NOUN
ijtc-966	187	12	of	of	ADP
ijtc-966	187	13	tax	tax	NOUN
ijtc-966	187	14	incentive	incentive	NOUN
ijtc-966	187	15	policy	policy	NOUN
ijtc-966	187	16	for	for	ADP
ijtc-966	187	17	msmes	msme	NOUN
ijtc-966	187	18	in	in	ADP
ijtc-966	187	19	the	the	DET
ijtc-966	187	20	covid-19	covid-19	PROPN
ijtc-966	187	21	pandemic	pandemic	ADJ
ijtc-966	187	22	period	period	NOUN
ijtc-966	187	23	in	in	ADP
ijtc-966	187	24	improving	improve	VERB
ijtc-966	187	25	taxpayer	taxpayer	NOUN
ijtc-966	187	26	compliance	compliance	NOUN
ijtc-966	187	27	at	at	ADP
ijtc-966	187	28	the	the	DET
ijtc-966	187	29	jakarta	jakarta	PROPN
ijtc-966	187	30	kelapa	kelapa	PROPN
ijtc-966	187	31	gading	gading	PROPN
ijtc-966	187	32	primary	primary	ADJ
ijtc-966	187	33	tax	tax	NOUN
ijtc-966	187	34	service	service	NOUN
ijtc-966	187	35	office	office	NOUN
ijtc-966	187	36	rulandari	rulandari	NOUN
ijtc-966	187	37	907	907	NUM
ijtc-966	187	38	|	|	ADV
ijtc-966	187	39	ilomata	ilomata	PROPN
ijtc-966	187	40	international	international	ADJ
ijtc-966	187	41	journal	journal	NOUN
ijtc-966	187	42	of	of	ADP
ijtc-966	187	43	tax	tax	PROPN
ijtc-966	187	44	&	&	CCONJ
ijtc-966	187	45	accounting	accounting	NOUN
ijtc-966	187	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	187	47	that	that	SCONJ
ijtc-966	187	48	the	the	DET
ijtc-966	187	49	facilities	facility	NOUN
ijtc-966	187	50	provided	provide	VERB
ijtc-966	187	51	by	by	ADP
ijtc-966	187	52	the	the	DET
ijtc-966	187	53	tax	tax	NOUN
ijtc-966	187	54	authorities	authority	NOUN
ijtc-966	187	55	can	can	AUX
ijtc-966	187	56	maximize	maximize	VERB
ijtc-966	187	57	the	the	DET
ijtc-966	187	58	use	use	NOUN
ijtc-966	187	59	of	of	ADP
ijtc-966	187	60	this	this	DET
ijtc-966	187	61	tax	tax	NOUN
ijtc-966	187	62	incentive	incentive	NOUN
ijtc-966	187	63	policy	policy	NOUN
ijtc-966	187	64	.	.	PUNCT
ijtc-966	188	1	c.	c.	NOUN
ijtc-966	188	2	adequacy	adequacy	NOUN
ijtc-966	188	3	adequacy	adequacy	NOUN
ijtc-966	188	4	relates	relate	VERB
ijtc-966	188	5	to	to	ADP
ijtc-966	188	6	the	the	DET
ijtc-966	188	7	extent	extent	NOUN
ijtc-966	188	8	to	to	PART
ijtc-966	188	9	which	which	PRON
ijtc-966	188	10	policies	policy	NOUN
ijtc-966	188	11	or	or	CCONJ
ijtc-966	188	12	activities	activity	NOUN
ijtc-966	188	13	meet	meet	VERB
ijtc-966	188	14	needs	need	NOUN
ijtc-966	188	15	or	or	CCONJ
ijtc-966	188	16	values	value	NOUN
ijtc-966	188	17	in	in	ADP
ijtc-966	188	18	resolving	resolve	VERB
ijtc-966	188	19	problems	problem	NOUN
ijtc-966	188	20	that	that	PRON
ijtc-966	188	21	occur	occur	VERB
ijtc-966	188	22	.	.	PUNCT
ijtc-966	189	1	the	the	DET
ijtc-966	189	2	problems	problem	NOUN
ijtc-966	189	3	that	that	PRON
ijtc-966	189	4	occur	occur	VERB
ijtc-966	189	5	are	be	AUX
ijtc-966	189	6	problems	problem	NOUN
ijtc-966	189	7	of	of	ADP
ijtc-966	189	8	a	a	DET
ijtc-966	189	9	policy	policy	NOUN
ijtc-966	189	10	so	so	SCONJ
ijtc-966	189	11	that	that	SCONJ
ijtc-966	189	12	it	it	PRON
ijtc-966	189	13	can	can	AUX
ijtc-966	189	14	be	be	AUX
ijtc-966	189	15	concluded	conclude	VERB
ijtc-966	189	16	that	that	SCONJ
ijtc-966	189	17	the	the	DET
ijtc-966	189	18	problem	problem	NOUN
ijtc-966	189	19	is	be	AUX
ijtc-966	189	20	included	include	VERB
ijtc-966	189	21	in	in	ADP
ijtc-966	189	22	one	one	NUM
ijtc-966	189	23	type	type	NOUN
ijtc-966	189	24	of	of	ADP
ijtc-966	189	25	problem	problem	NOUN
ijtc-966	189	26	.	.	PUNCT
ijtc-966	190	1	adequacy	adequacy	NOUN
ijtc-966	190	2	can	can	AUX
ijtc-966	190	3	be	be	AUX
ijtc-966	190	4	said	say	VERB
ijtc-966	190	5	to	to	PART
ijtc-966	190	6	mean	mean	VERB
ijtc-966	190	7	that	that	SCONJ
ijtc-966	190	8	the	the	DET
ijtc-966	190	9	goals	goal	NOUN
ijtc-966	190	10	that	that	PRON
ijtc-966	190	11	have	have	AUX
ijtc-966	190	12	been	be	AUX
ijtc-966	190	13	achieved	achieve	VERB
ijtc-966	190	14	are	be	AUX
ijtc-966	190	15	felt	feel	VERB
ijtc-966	190	16	to	to	PART
ijtc-966	190	17	be	be	AUX
ijtc-966	190	18	sufficient	sufficient	ADJ
ijtc-966	190	19	in	in	ADP
ijtc-966	190	20	various	various	ADJ
ijtc-966	190	21	ways	way	NOUN
ijtc-966	190	22	.	.	PUNCT
ijtc-966	191	1	inadequacy	inadequacy	NOUN
ijtc-966	191	2	,	,	PUNCT
ijtc-966	191	3	there	there	PRON
ijtc-966	191	4	are	be	VERB
ijtc-966	191	5	3	3	NUM
ijtc-966	191	6	subindicators	subindicator	NOUN
ijtc-966	191	7	,	,	PUNCT
ijtc-966	191	8	namely	namely	ADV
ijtc-966	191	9	:	:	PUNCT
ijtc-966	191	10	a	a	X
ijtc-966	191	11	)	)	PUNCT
ijtc-966	191	12	fulfilling	fulfil	VERB
ijtc-966	191	13	target	target	NOUN
ijtc-966	191	14	needs	need	NOUN
ijtc-966	191	15	based	base	VERB
ijtc-966	191	16	on	on	ADP
ijtc-966	191	17	the	the	DET
ijtc-966	191	18	results	result	NOUN
ijtc-966	191	19	of	of	ADP
ijtc-966	191	20	interviews	interview	NOUN
ijtc-966	191	21	that	that	PRON
ijtc-966	191	22	have	have	AUX
ijtc-966	191	23	been	be	AUX
ijtc-966	191	24	conducted	conduct	VERB
ijtc-966	191	25	,	,	PUNCT
ijtc-966	191	26	according	accord	VERB
ijtc-966	191	27	to	to	ADP
ijtc-966	191	28	informants	informant	NOUN
ijtc-966	191	29	1	1	NUM
ijtc-966	191	30	and	and	CCONJ
ijtc-966	191	31	2	2	NUM
ijtc-966	191	32	regarding	regard	VERB
ijtc-966	191	33	whether	whether	SCONJ
ijtc-966	191	34	the	the	DET
ijtc-966	191	35	msme	msme	NOUN
ijtc-966	191	36	tax	tax	NOUN
ijtc-966	191	37	incentive	incentive	NOUN
ijtc-966	191	38	policy	policy	NOUN
ijtc-966	191	39	can	can	AUX
ijtc-966	191	40	increase	increase	VERB
ijtc-966	191	41	economic	economic	ADJ
ijtc-966	191	42	added	add	VERB
ijtc-966	191	43	value	value	NOUN
ijtc-966	191	44	for	for	ADP
ijtc-966	191	45	msme	msme	NOUN
ijtc-966	191	46	taxpayers	taxpayer	NOUN
ijtc-966	191	47	,	,	PUNCT
ijtc-966	191	48	it	it	PRON
ijtc-966	191	49	can	can	AUX
ijtc-966	191	50	be	be	AUX
ijtc-966	191	51	concluded	conclude	VERB
ijtc-966	191	52	that	that	SCONJ
ijtc-966	191	53	the	the	DET
ijtc-966	191	54	msme	msme	PROPN
ijtc-966	191	55	tax	tax	NOUN
ijtc-966	191	56	incentive	incentive	NOUN
ijtc-966	191	57	policy	policy	NOUN
ijtc-966	191	58	itself	itself	PRON
ijtc-966	191	59	can	can	AUX
ijtc-966	191	60	increase	increase	VERB
ijtc-966	191	61	economic	economic	ADJ
ijtc-966	191	62	added	add	VERB
ijtc-966	191	63	value	value	NOUN
ijtc-966	191	64	for	for	ADP
ijtc-966	191	65	msme	msme	NOUN
ijtc-966	191	66	actors	actor	NOUN
ijtc-966	191	67	during	during	ADP
ijtc-966	191	68	the	the	DET
ijtc-966	191	69	pandemic	pandemic	NOUN
ijtc-966	191	70	.	.	PUNCT
ijtc-966	192	1	covid-19	covid-19	PROPN
ijtc-966	192	2	.	.	PUNCT
ijtc-966	193	1	the	the	DET
ijtc-966	193	2	conclusion	conclusion	NOUN
ijtc-966	193	3	is	be	AUX
ijtc-966	193	4	that	that	SCONJ
ijtc-966	193	5	the	the	DET
ijtc-966	193	6	msme	msme	PROPN
ijtc-966	193	7	tax	tax	NOUN
ijtc-966	193	8	incentive	incentive	NOUN
ijtc-966	193	9	policy	policy	NOUN
ijtc-966	193	10	can	can	AUX
ijtc-966	193	11	meet	meet	VERB
ijtc-966	193	12	the	the	DET
ijtc-966	193	13	needs	need	NOUN
ijtc-966	193	14	of	of	ADP
ijtc-966	193	15	msme	msme	NOUN
ijtc-966	193	16	actors	actor	NOUN
ijtc-966	193	17	if	if	SCONJ
ijtc-966	193	18	it	it	PRON
ijtc-966	193	19	is	be	AUX
ijtc-966	193	20	utilized	utilize	VERB
ijtc-966	193	21	by	by	ADP
ijtc-966	193	22	taxpayers	taxpayer	NOUN
ijtc-966	193	23	because	because	SCONJ
ijtc-966	193	24	the	the	DET
ijtc-966	193	25	funds	fund	NOUN
ijtc-966	193	26	used	use	VERB
ijtc-966	193	27	for	for	ADP
ijtc-966	193	28	tax	tax	NOUN
ijtc-966	193	29	payments	payment	NOUN
ijtc-966	193	30	can	can	AUX
ijtc-966	193	31	be	be	AUX
ijtc-966	193	32	used	use	VERB
ijtc-966	193	33	for	for	ADP
ijtc-966	193	34	the	the	DET
ijtc-966	193	35	business	business	NOUN
ijtc-966	193	36	activities	activity	NOUN
ijtc-966	193	37	of	of	ADP
ijtc-966	193	38	msme	msme	NOUN
ijtc-966	193	39	actors	actor	NOUN
ijtc-966	193	40	.	.	PUNCT
ijtc-966	194	1	b	b	X
ijtc-966	194	2	)	)	PUNCT
ijtc-966	194	3	the	the	DET
ijtc-966	194	4	method	method	NOUN
ijtc-966	194	5	used	use	VERB
ijtc-966	194	6	is	be	AUX
ijtc-966	194	7	appropriate	appropriate	ADJ
ijtc-966	194	8	based	base	VERB
ijtc-966	194	9	on	on	ADP
ijtc-966	194	10	the	the	DET
ijtc-966	194	11	results	result	NOUN
ijtc-966	194	12	of	of	ADP
ijtc-966	194	13	interviews	interview	NOUN
ijtc-966	194	14	,	,	PUNCT
ijtc-966	194	15	tax	tax	NOUN
ijtc-966	194	16	authorities	authority	NOUN
ijtc-966	194	17	have	have	AUX
ijtc-966	194	18	utilized	utilize	VERB
ijtc-966	194	19	digital	digital	ADJ
ijtc-966	194	20	media	medium	NOUN
ijtc-966	194	21	as	as	ADP
ijtc-966	194	22	a	a	DET
ijtc-966	194	23	means	means	NOUN
ijtc-966	194	24	of	of	ADP
ijtc-966	194	25	providing	provide	VERB
ijtc-966	194	26	information	information	NOUN
ijtc-966	194	27	related	relate	VERB
ijtc-966	194	28	to	to	ADP
ijtc-966	194	29	msme	msme	NOUN
ijtc-966	194	30	tax	tax	NOUN
ijtc-966	194	31	incentive	incentive	NOUN
ijtc-966	194	32	policies	policy	NOUN
ijtc-966	194	33	.	.	PUNCT
ijtc-966	195	1	in	in	ADP
ijtc-966	195	2	carrying	carry	VERB
ijtc-966	195	3	out	out	ADP
ijtc-966	195	4	outreach	outreach	NOUN
ijtc-966	195	5	,	,	PUNCT
ijtc-966	195	6	various	various	ADJ
ijtc-966	195	7	media	medium	NOUN
ijtc-966	195	8	are	be	AUX
ijtc-966	195	9	used	use	VERB
ijtc-966	195	10	so	so	SCONJ
ijtc-966	195	11	that	that	SCONJ
ijtc-966	195	12	the	the	DET
ijtc-966	195	13	information	information	NOUN
ijtc-966	195	14	can	can	AUX
ijtc-966	195	15	be	be	AUX
ijtc-966	195	16	conveyed	convey	VERB
ijtc-966	195	17	to	to	ADP
ijtc-966	195	18	msme	msme	NOUN
ijtc-966	195	19	players	player	NOUN
ijtc-966	195	20	.	.	PUNCT
ijtc-966	196	1	in	in	ADP
ijtc-966	196	2	conclusion	conclusion	NOUN
ijtc-966	196	3	,	,	PUNCT
ijtc-966	196	4	according	accord	VERB
ijtc-966	196	5	to	to	ADP
ijtc-966	196	6	researchers	researcher	NOUN
ijtc-966	196	7	,	,	PUNCT
ijtc-966	196	8	the	the	DET
ijtc-966	196	9	method	method	NOUN
ijtc-966	196	10	used	use	VERB
ijtc-966	196	11	is	be	AUX
ijtc-966	196	12	by	by	ADP
ijtc-966	196	13	various	various	ADJ
ijtc-966	196	14	types	type	NOUN
ijtc-966	196	15	of	of	ADP
ijtc-966	196	16	information	information	NOUN
ijtc-966	196	17	media	medium	NOUN
ijtc-966	196	18	to	to	PART
ijtc-966	196	19	socialize	socialize	VERB
ijtc-966	196	20	this	this	DET
ijtc-966	196	21	policy	policy	NOUN
ijtc-966	196	22	to	to	ADP
ijtc-966	196	23	taxpayers	taxpayer	NOUN
ijtc-966	196	24	who	who	PRON
ijtc-966	196	25	will	will	AUX
ijtc-966	196	26	take	take	VERB
ijtc-966	196	27	advantage	advantage	NOUN
ijtc-966	196	28	of	of	ADP
ijtc-966	196	29	this	this	DET
ijtc-966	196	30	incentive	incentive	NOUN
ijtc-966	196	31	.	.	PUNCT
ijtc-966	197	1	c	c	X
ijtc-966	197	2	)	)	PUNCT
ijtc-966	197	3	satisfy	satisfy	VERB
ijtc-966	197	4	the	the	DET
ijtc-966	197	5	targets	target	NOUN
ijtc-966	197	6	to	to	PART
ijtc-966	197	7	be	be	AUX
ijtc-966	197	8	achieved	achieve	VERB
ijtc-966	197	9	based	base	VERB
ijtc-966	197	10	on	on	ADP
ijtc-966	197	11	the	the	DET
ijtc-966	197	12	results	result	NOUN
ijtc-966	197	13	of	of	ADP
ijtc-966	197	14	interviews	interview	NOUN
ijtc-966	197	15	with	with	ADP
ijtc-966	197	16	informants	informant	NOUN
ijtc-966	197	17	,	,	PUNCT
ijtc-966	197	18	it	it	PRON
ijtc-966	197	19	is	be	AUX
ijtc-966	197	20	said	say	VERB
ijtc-966	197	21	that	that	SCONJ
ijtc-966	197	22	not	not	PART
ijtc-966	197	23	all	all	DET
ijtc-966	197	24	taxpayers	taxpayer	NOUN
ijtc-966	197	25	have	have	VERB
ijtc-966	197	26	the	the	DET
ijtc-966	197	27	same	same	ADJ
ijtc-966	197	28	understanding	understanding	NOUN
ijtc-966	197	29	of	of	ADP
ijtc-966	197	30	this	this	DET
ijtc-966	197	31	incentive	incentive	NOUN
ijtc-966	197	32	,	,	PUNCT
ijtc-966	197	33	but	but	CCONJ
ijtc-966	197	34	if	if	SCONJ
ijtc-966	197	35	you	you	PRON
ijtc-966	197	36	look	look	VERB
ijtc-966	197	37	at	at	ADP
ijtc-966	197	38	the	the	DET
ijtc-966	197	39	data	datum	NOUN
ijtc-966	197	40	the	the	DET
ijtc-966	197	41	public	public	NOUN
ijtc-966	197	42	's	's	PART
ijtc-966	197	43	interest	interest	NOUN
ijtc-966	197	44	is	be	AUX
ijtc-966	197	45	large	large	ADJ
ijtc-966	197	46	enough	enough	ADV
ijtc-966	197	47	to	to	PART
ijtc-966	197	48	take	take	VERB
ijtc-966	197	49	advantage	advantage	NOUN
ijtc-966	197	50	of	of	ADP
ijtc-966	197	51	this	this	DET
ijtc-966	197	52	incentive	incentive	NOUN
ijtc-966	197	53	policy	policy	NOUN
ijtc-966	197	54	.	.	PUNCT
ijtc-966	198	1	d.	d.	PROPN
ijtc-966	198	2	equity	equity	PROPN
ijtc-966	198	3	equity	equity	PROPN
ijtc-966	198	4	concerns	concern	VERB
ijtc-966	198	5	the	the	DET
ijtc-966	198	6	distribution	distribution	NOUN
ijtc-966	198	7	of	of	ADP
ijtc-966	198	8	consequences	consequence	NOUN
ijtc-966	198	9	and	and	CCONJ
ijtc-966	198	10	efforts	effort	NOUN
ijtc-966	198	11	between	between	ADP
ijtc-966	198	12	different	different	ADJ
ijtc-966	198	13	groups	group	NOUN
ijtc-966	198	14	in	in	ADP
ijtc-966	198	15	society	society	NOUN
ijtc-966	198	16	.	.	PUNCT
ijtc-966	199	1	a	a	DET
ijtc-966	199	2	particular	particular	ADJ
ijtc-966	199	3	program	program	NOUN
ijtc-966	199	4	may	may	AUX
ijtc-966	199	5	be	be	AUX
ijtc-966	199	6	effective	effective	ADJ
ijtc-966	199	7	,	,	PUNCT
ijtc-966	199	8	efficient	efficient	ADJ
ijtc-966	199	9	,	,	PUNCT
ijtc-966	199	10	and	and	CCONJ
ijtc-966	199	11	covered	cover	VERB
ijtc-966	199	12	if	if	SCONJ
ijtc-966	199	13	the	the	DET
ijtc-966	199	14	costs	cost	NOUN
ijtc-966	199	15	of	of	ADP
ijtc-966	199	16	benefits	benefit	NOUN
ijtc-966	199	17	are	be	AUX
ijtc-966	199	18	evenly	evenly	ADV
ijtc-966	199	19	distributed	distribute	VERB
ijtc-966	199	20	.	.	PUNCT
ijtc-966	200	1	in	in	ADP
ijtc-966	200	2	terms	term	NOUN
ijtc-966	200	3	of	of	ADP
ijtc-966	200	4	equality	equality	NOUN
ijtc-966	200	5	,	,	PUNCT
ijtc-966	200	6	there	there	PRON
ijtc-966	200	7	are	be	VERB
ijtc-966	200	8	2	2	NUM
ijtc-966	200	9	sub	sub	NOUN
ijtc-966	200	10	-	-	NOUN
ijtc-966	200	11	indicators	indicator	NOUN
ijtc-966	200	12	,	,	PUNCT
ijtc-966	200	13	namely	namely	ADV
ijtc-966	200	14	fairness	fairness	NOUN
ijtc-966	200	15	and	and	CCONJ
ijtc-966	200	16	equal	equal	ADJ
ijtc-966	200	17	benefits	benefit	NOUN
ijtc-966	200	18	received	receive	VERB
ijtc-966	200	19	.	.	PUNCT
ijtc-966	201	1	based	base	VERB
ijtc-966	201	2	on	on	ADP
ijtc-966	201	3	the	the	DET
ijtc-966	201	4	results	result	NOUN
ijtc-966	201	5	of	of	ADP
ijtc-966	201	6	interviews	interview	NOUN
ijtc-966	201	7	,	,	PUNCT
ijtc-966	201	8	researchers	researcher	NOUN
ijtc-966	201	9	concluded	conclude	VERB
ijtc-966	201	10	that	that	SCONJ
ijtc-966	201	11	this	this	DET
ijtc-966	201	12	msme	msme	ADJ
ijtc-966	201	13	tax	tax	NOUN
ijtc-966	201	14	incentive	incentive	NOUN
ijtc-966	201	15	policy	policy	NOUN
ijtc-966	201	16	can	can	AUX
ijtc-966	201	17	be	be	AUX
ijtc-966	201	18	utilized	utilize	VERB
ijtc-966	201	19	by	by	ADP
ijtc-966	201	20	msme	msme	NOUN
ijtc-966	201	21	players	player	NOUN
ijtc-966	201	22	who	who	PRON
ijtc-966	201	23	have	have	VERB
ijtc-966	201	24	a	a	DET
ijtc-966	201	25	certain	certain	ADJ
ijtc-966	201	26	gross	gross	ADJ
ijtc-966	201	27	turnover	turnover	NOUN
ijtc-966	201	28	&	&	CCONJ
ijtc-966	201	29	and	and	CCONJ
ijtc-966	201	30	are	be	AUX
ijtc-966	201	31	subject	subject	ADJ
ijtc-966	201	32	to	to	ADP
ijtc-966	201	33	final	final	ADJ
ijtc-966	201	34	income	income	NOUN
ijtc-966	201	35	tax	tax	NOUN
ijtc-966	201	36	based	base	VERB
ijtc-966	201	37	on	on	ADP
ijtc-966	201	38	pp	pp	ADJ
ijtc-966	201	39	number	number	NOUN
ijtc-966	201	40	23	23	NUM
ijtc-966	201	41	of	of	ADP
ijtc-966	201	42	2018	2018	NUM
ijtc-966	201	43	and	and	CCONJ
ijtc-966	201	44	there	there	PRON
ijtc-966	201	45	is	be	VERB
ijtc-966	201	46	an	an	DET
ijtc-966	201	47	additional	additional	ADJ
ijtc-966	201	48	incentive	incentive	NOUN
ijtc-966	201	49	of	of	ADP
ijtc-966	201	50	2.4	2.4	NUM
ijtc-966	201	51	trillion	trillion	NUM
ijtc-966	201	52	from	from	ADP
ijtc-966	201	53	the	the	DET
ijtc-966	201	54	government	government	NOUN
ijtc-966	201	55	for	for	ADP
ijtc-966	201	56	this	this	DET
ijtc-966	201	57	msme	msme	NOUN
ijtc-966	201	58	incentive	incentive	NOUN
ijtc-966	201	59	policy	policy	NOUN
ijtc-966	201	60	.	.	PUNCT
ijtc-966	202	1	so	so	ADV
ijtc-966	202	2	it	it	PRON
ijtc-966	202	3	can	can	AUX
ijtc-966	202	4	be	be	AUX
ijtc-966	202	5	concluded	conclude	VERB
ijtc-966	202	6	that	that	SCONJ
ijtc-966	202	7	this	this	DET
ijtc-966	202	8	msme	msme	ADJ
ijtc-966	202	9	tax	tax	NOUN
ijtc-966	202	10	incentive	incentive	NOUN
ijtc-966	202	11	policy	policy	NOUN
ijtc-966	202	12	is	be	AUX
ijtc-966	202	13	fair	fair	ADJ
ijtc-966	202	14	and	and	CCONJ
ijtc-966	202	15	msme	msme	NOUN
ijtc-966	202	16	actors	actor	NOUN
ijtc-966	202	17	receive	receive	VERB
ijtc-966	202	18	the	the	DET
ijtc-966	202	19	same	same	ADJ
ijtc-966	202	20	benefits	benefit	NOUN
ijtc-966	202	21	from	from	ADP
ijtc-966	202	22	the	the	DET
ijtc-966	202	23	implementation	implementation	NOUN
ijtc-966	202	24	of	of	ADP
ijtc-966	202	25	this	this	DET
ijtc-966	202	26	policy	policy	NOUN
ijtc-966	202	27	.	.	PUNCT
ijtc-966	203	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	203	2	evaluation	evaluation	NOUN
ijtc-966	203	3	of	of	ADP
ijtc-966	203	4	tax	tax	NOUN
ijtc-966	203	5	incentive	incentive	NOUN
ijtc-966	203	6	policy	policy	NOUN
ijtc-966	203	7	for	for	ADP
ijtc-966	203	8	msmes	msme	NOUN
ijtc-966	203	9	in	in	ADP
ijtc-966	203	10	the	the	DET
ijtc-966	203	11	covid-19	covid-19	PROPN
ijtc-966	203	12	pandemic	pandemic	ADJ
ijtc-966	203	13	period	period	NOUN
ijtc-966	203	14	in	in	ADP
ijtc-966	203	15	improving	improve	VERB
ijtc-966	203	16	taxpayer	taxpayer	NOUN
ijtc-966	203	17	compliance	compliance	NOUN
ijtc-966	203	18	at	at	ADP
ijtc-966	203	19	the	the	DET
ijtc-966	203	20	jakarta	jakarta	PROPN
ijtc-966	203	21	kelapa	kelapa	PROPN
ijtc-966	203	22	gading	gading	PROPN
ijtc-966	203	23	primary	primary	ADJ
ijtc-966	203	24	tax	tax	NOUN
ijtc-966	203	25	service	service	NOUN
ijtc-966	203	26	office	office	NOUN
ijtc-966	203	27	rulandari	rulandari	NOUN
ijtc-966	203	28	908	908	NUM
ijtc-966	203	29	|	|	ADV
ijtc-966	203	30	ilomata	ilomata	PROPN
ijtc-966	203	31	international	international	ADJ
ijtc-966	203	32	journal	journal	NOUN
ijtc-966	203	33	of	of	ADP
ijtc-966	203	34	tax	tax	PROPN
ijtc-966	203	35	&	&	CCONJ
ijtc-966	203	36	accounting	accounting	PROPN
ijtc-966	203	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	203	38	e.	e.	PROPN
ijtc-966	203	39	responsiveness	responsiveness	PROPN
ijtc-966	203	40	responsiveness	responsiveness	NOUN
ijtc-966	203	41	concerns	concern	VERB
ijtc-966	203	42	the	the	DET
ijtc-966	203	43	extent	extent	NOUN
ijtc-966	203	44	to	to	PART
ijtc-966	203	45	which	which	PRON
ijtc-966	203	46	an	an	DET
ijtc-966	203	47	activity	activity	NOUN
ijtc-966	203	48	or	or	CCONJ
ijtc-966	203	49	policy	policy	NOUN
ijtc-966	203	50	can	can	AUX
ijtc-966	203	51	satisfy	satisfy	VERB
ijtc-966	203	52	the	the	DET
ijtc-966	203	53	needs	need	NOUN
ijtc-966	203	54	or	or	CCONJ
ijtc-966	203	55	preferences	preference	NOUN
ijtc-966	203	56	of	of	ADP
ijtc-966	203	57	certain	certain	ADJ
ijtc-966	203	58	community	community	NOUN
ijtc-966	203	59	groups	group	NOUN
ijtc-966	203	60	.	.	PUNCT
ijtc-966	204	1	in	in	ADP
ijtc-966	204	2	terms	term	NOUN
ijtc-966	204	3	of	of	ADP
ijtc-966	204	4	responsiveness	responsiveness	NOUN
ijtc-966	204	5	there	there	PRON
ijtc-966	204	6	are	be	VERB
ijtc-966	204	7	several	several	ADJ
ijtc-966	204	8	sub	sub	NOUN
ijtc-966	204	9	indicators	indicator	NOUN
ijtc-966	204	10	,	,	PUNCT
ijtc-966	204	11	namely	namely	ADV
ijtc-966	204	12	:	:	PUNCT
ijtc-966	204	13	a	a	X
ijtc-966	204	14	)	)	PUNCT
ijtc-966	204	15	according	accord	VERB
ijtc-966	204	16	to	to	ADP
ijtc-966	204	17	the	the	DET
ijtc-966	204	18	needs	need	NOUN
ijtc-966	204	19	,	,	PUNCT
ijtc-966	204	20	preferences	preference	NOUN
ijtc-966	204	21	,	,	PUNCT
ijtc-966	204	22	and	and	CCONJ
ijtc-966	204	23	values	value	NOUN
ijtc-966	204	24	of	of	ADP
ijtc-966	204	25	a	a	DET
ijtc-966	204	26	particular	particular	ADJ
ijtc-966	204	27	group	group	NOUN
ijtc-966	204	28	based	base	VERB
ijtc-966	204	29	on	on	ADP
ijtc-966	204	30	the	the	DET
ijtc-966	204	31	results	result	NOUN
ijtc-966	204	32	of	of	ADP
ijtc-966	204	33	the	the	DET
ijtc-966	204	34	interview	interview	NOUN
ijtc-966	204	35	,	,	PUNCT
ijtc-966	204	36	the	the	DET
ijtc-966	204	37	informant	informant	NOUN
ijtc-966	204	38	said	say	VERB
ijtc-966	204	39	that	that	SCONJ
ijtc-966	204	40	the	the	DET
ijtc-966	204	41	implementation	implementation	NOUN
ijtc-966	204	42	of	of	ADP
ijtc-966	204	43	the	the	DET
ijtc-966	204	44	msme	msme	PROPN
ijtc-966	204	45	tax	tax	NOUN
ijtc-966	204	46	incentive	incentive	NOUN
ijtc-966	204	47	policy	policy	NOUN
ijtc-966	204	48	was	be	AUX
ijtc-966	204	49	to	to	ADP
ijtc-966	204	50	the	the	DET
ijtc-966	204	51	conditions	condition	NOUN
ijtc-966	204	52	of	of	ADP
ijtc-966	204	53	society	society	NOUN
ijtc-966	204	54	during	during	ADP
ijtc-966	204	55	the	the	DET
ijtc-966	204	56	current	current	ADJ
ijtc-966	204	57	covid-19	covid-19	PROPN
ijtc-966	204	58	pandemic	pandemic	NOUN
ijtc-966	204	59	and	and	CCONJ
ijtc-966	204	60	the	the	DET
ijtc-966	204	61	msme	msme	PROPN
ijtc-966	204	62	tax	tax	NOUN
ijtc-966	204	63	incentive	incentive	NOUN
ijtc-966	204	64	policy	policy	NOUN
ijtc-966	204	65	was	be	AUX
ijtc-966	204	66	in	in	ADP
ijtc-966	204	67	line	line	NOUN
ijtc-966	204	68	with	with	ADP
ijtc-966	204	69	community	community	NOUN
ijtc-966	204	70	expectations	expectation	NOUN
ijtc-966	204	71	and	and	CCONJ
ijtc-966	204	72	could	could	AUX
ijtc-966	204	73	help	help	VERB
ijtc-966	204	74	the	the	DET
ijtc-966	204	75	community	community	NOUN
ijtc-966	204	76	to	to	PART
ijtc-966	204	77	carry	carry	VERB
ijtc-966	204	78	out	out	ADP
ijtc-966	204	79	their	their	PRON
ijtc-966	204	80	business	business	NOUN
ijtc-966	204	81	activities	activity	NOUN
ijtc-966	204	82	.	.	PUNCT
ijtc-966	205	1	the	the	DET
ijtc-966	205	2	conclusion	conclusion	NOUN
ijtc-966	205	3	,	,	PUNCT
ijtc-966	205	4	according	accord	VERB
ijtc-966	205	5	to	to	ADP
ijtc-966	205	6	the	the	DET
ijtc-966	205	7	researchers	researcher	NOUN
ijtc-966	205	8	,	,	PUNCT
ijtc-966	205	9	is	be	AUX
ijtc-966	205	10	that	that	SCONJ
ijtc-966	205	11	the	the	DET
ijtc-966	205	12	tax	tax	NOUN
ijtc-966	205	13	authorities	authority	NOUN
ijtc-966	205	14	have	have	AUX
ijtc-966	205	15	implemented	implement	VERB
ijtc-966	205	16	policies	policy	NOUN
ijtc-966	205	17	that	that	PRON
ijtc-966	205	18	are	be	AUX
ijtc-966	205	19	appropriate	appropriate	ADJ
ijtc-966	205	20	to	to	ADP
ijtc-966	205	21	the	the	DET
ijtc-966	205	22	current	current	ADJ
ijtc-966	205	23	conditions	condition	NOUN
ijtc-966	205	24	of	of	ADP
ijtc-966	205	25	society	society	NOUN
ijtc-966	205	26	so	so	SCONJ
ijtc-966	205	27	that	that	SCONJ
ijtc-966	205	28	the	the	DET
ijtc-966	205	29	community	community	NOUN
ijtc-966	205	30	feels	feels	AUX
ijtc-966	205	31	helped	help	VERB
ijtc-966	205	32	.	.	PUNCT
ijtc-966	206	1	b	b	X
ijtc-966	206	2	)	)	PUNCT
ijtc-966	206	3	there	there	PRON
ijtc-966	206	4	was	be	VERB
ijtc-966	206	5	positive	positive	ADJ
ijtc-966	206	6	feedback	feedback	NOUN
ijtc-966	206	7	based	base	VERB
ijtc-966	206	8	on	on	ADP
ijtc-966	206	9	the	the	DET
ijtc-966	206	10	results	result	NOUN
ijtc-966	206	11	of	of	ADP
ijtc-966	206	12	interviews	interview	NOUN
ijtc-966	206	13	,	,	PUNCT
ijtc-966	206	14	researchers	researcher	NOUN
ijtc-966	206	15	concluded	conclude	VERB
ijtc-966	206	16	that	that	SCONJ
ijtc-966	206	17	this	this	DET
ijtc-966	206	18	msme	msme	ADJ
ijtc-966	206	19	tax	tax	NOUN
ijtc-966	206	20	incentive	incentive	NOUN
ijtc-966	206	21	policy	policy	NOUN
ijtc-966	206	22	received	receive	VERB
ijtc-966	206	23	a	a	DET
ijtc-966	206	24	positive	positive	ADJ
ijtc-966	206	25	response	response	NOUN
ijtc-966	206	26	from	from	ADP
ijtc-966	206	27	the	the	DET
ijtc-966	206	28	public	public	NOUN
ijtc-966	206	29	and	and	CCONJ
ijtc-966	206	30	the	the	DET
ijtc-966	206	31	tax	tax	NOUN
ijtc-966	206	32	authorities	authority	NOUN
ijtc-966	206	33	were	be	AUX
ijtc-966	206	34	also	also	ADV
ijtc-966	206	35	ready	ready	ADJ
ijtc-966	206	36	to	to	PART
ijtc-966	206	37	help	help	VERB
ijtc-966	206	38	the	the	DET
ijtc-966	206	39	community	community	NOUN
ijtc-966	206	40	if	if	SCONJ
ijtc-966	206	41	they	they	PRON
ijtc-966	206	42	experienced	experience	VERB
ijtc-966	206	43	problems	problem	NOUN
ijtc-966	206	44	in	in	ADP
ijtc-966	206	45	utilizing	utilize	VERB
ijtc-966	206	46	this	this	DET
ijtc-966	206	47	msme	msme	ADJ
ijtc-966	206	48	tax	tax	NOUN
ijtc-966	206	49	incentive	incentive	NOUN
ijtc-966	206	50	policy	policy	NOUN
ijtc-966	206	51	.	.	PUNCT
ijtc-966	207	1	based	base	VERB
ijtc-966	207	2	on	on	ADP
ijtc-966	207	3	the	the	DET
ijtc-966	207	4	results	result	NOUN
ijtc-966	207	5	of	of	ADP
ijtc-966	207	6	interviews	interview	NOUN
ijtc-966	207	7	that	that	PRON
ijtc-966	207	8	have	have	AUX
ijtc-966	207	9	been	be	AUX
ijtc-966	207	10	conducted	conduct	VERB
ijtc-966	207	11	,	,	PUNCT
ijtc-966	207	12	according	accord	VERB
ijtc-966	207	13	to	to	ADP
ijtc-966	207	14	informants	informant	NOUN
ijtc-966	207	15	1	1	NUM
ijtc-966	207	16	and	and	CCONJ
ijtc-966	207	17	2	2	NUM
ijtc-966	207	18	regarding	regard	VERB
ijtc-966	207	19	the	the	DET
ijtc-966	207	20	level	level	NOUN
ijtc-966	207	21	of	of	ADP
ijtc-966	207	22	compliance	compliance	NOUN
ijtc-966	207	23	of	of	ADP
ijtc-966	207	24	msme	msme	NOUN
ijtc-966	207	25	taxpayers	taxpayer	NOUN
ijtc-966	207	26	,	,	PUNCT
ijtc-966	207	27	taxpayers	taxpayer	NOUN
ijtc-966	207	28	are	be	AUX
ijtc-966	207	29	not	not	PART
ijtc-966	207	30	optimal	optimal	ADJ
ijtc-966	207	31	in	in	ADP
ijtc-966	207	32	utilizing	utilize	VERB
ijtc-966	207	33	these	these	DET
ijtc-966	207	34	incentives	incentive	NOUN
ijtc-966	207	35	because	because	SCONJ
ijtc-966	207	36	they	they	PRON
ijtc-966	207	37	are	be	AUX
ijtc-966	207	38	hampered	hamper	VERB
ijtc-966	207	39	in	in	ADP
ijtc-966	207	40	making	make	VERB
ijtc-966	207	41	realization	realization	NOUN
ijtc-966	207	42	reports	report	NOUN
ijtc-966	207	43	.	.	PUNCT
ijtc-966	208	1	f.	f.	PROPN
ijtc-966	208	2	appropriateness	appropriateness	PROPN
ijtc-966	208	3	appropriateness	appropriateness	NOUN
ijtc-966	208	4	concerns	concern	VERB
ijtc-966	208	5	the	the	DET
ijtc-966	208	6	value	value	NOUN
ijtc-966	208	7	of	of	ADP
ijtc-966	208	8	the	the	DET
ijtc-966	208	9	program	program	NOUN
ijtc-966	208	10	objectives	objective	NOUN
ijtc-966	208	11	and	and	CCONJ
ijtc-966	208	12	the	the	DET
ijtc-966	208	13	assumptions	assumption	NOUN
ijtc-966	208	14	underlying	underlie	VERB
ijtc-966	208	15	those	those	DET
ijtc-966	208	16	objectives	objective	NOUN
ijtc-966	208	17	.	.	PUNCT
ijtc-966	209	1	based	base	VERB
ijtc-966	209	2	on	on	ADP
ijtc-966	209	3	the	the	DET
ijtc-966	209	4	results	result	NOUN
ijtc-966	209	5	of	of	ADP
ijtc-966	209	6	interviews	interview	NOUN
ijtc-966	209	7	related	relate	VERB
ijtc-966	209	8	to	to	ADP
ijtc-966	209	9	the	the	DET
ijtc-966	209	10	accuracy	accuracy	NOUN
ijtc-966	209	11	of	of	ADP
ijtc-966	209	12	the	the	DET
ijtc-966	209	13	researchers	researcher	NOUN
ijtc-966	209	14	,	,	PUNCT
ijtc-966	209	15	they	they	PRON
ijtc-966	209	16	concluded	conclude	VERB
ijtc-966	209	17	that	that	SCONJ
ijtc-966	209	18	the	the	DET
ijtc-966	209	19	substance	substance	NOUN
ijtc-966	209	20	of	of	ADP
ijtc-966	209	21	the	the	DET
ijtc-966	209	22	objective	objective	NOUN
ijtc-966	209	23	of	of	ADP
ijtc-966	209	24	the	the	DET
ijtc-966	209	25	msme	msme	PROPN
ijtc-966	209	26	tax	tax	NOUN
ijtc-966	209	27	incentive	incentive	NOUN
ijtc-966	209	28	policy	policy	NOUN
ijtc-966	209	29	is	be	AUX
ijtc-966	209	30	within	within	ADP
ijtc-966	209	31	the	the	DET
ijtc-966	209	32	framework	framework	NOUN
ijtc-966	209	33	of	of	ADP
ijtc-966	209	34	national	national	ADJ
ijtc-966	209	35	economic	economic	ADJ
ijtc-966	209	36	recovery	recovery	NOUN
ijtc-966	209	37	(	(	PUNCT
ijtc-966	209	38	pen	pen	NOUN
ijtc-966	209	39	)	)	PUNCT
ijtc-966	209	40	activities	activity	NOUN
ijtc-966	209	41	which	which	PRON
ijtc-966	209	42	are	be	AUX
ijtc-966	209	43	being	be	AUX
ijtc-966	209	44	carried	carry	VERB
ijtc-966	209	45	out	out	ADP
ijtc-966	209	46	by	by	ADP
ijtc-966	209	47	the	the	DET
ijtc-966	209	48	government	government	NOUN
ijtc-966	209	49	.	.	PUNCT
ijtc-966	210	1	the	the	DET
ijtc-966	210	2	government	government	NOUN
ijtc-966	210	3	hopes	hope	VERB
ijtc-966	210	4	that	that	SCONJ
ijtc-966	210	5	with	with	ADP
ijtc-966	210	6	this	this	DET
ijtc-966	210	7	tax	tax	NOUN
ijtc-966	210	8	incentive	incentive	NOUN
ijtc-966	210	9	policy	policy	NOUN
ijtc-966	210	10	,	,	PUNCT
ijtc-966	210	11	the	the	DET
ijtc-966	210	12	wheels	wheel	NOUN
ijtc-966	210	13	of	of	ADP
ijtc-966	210	14	the	the	DET
ijtc-966	210	15	economy	economy	NOUN
ijtc-966	210	16	will	will	AUX
ijtc-966	210	17	continue	continue	VERB
ijtc-966	210	18	to	to	PART
ijtc-966	210	19	run	run	VERB
ijtc-966	210	20	well	well	ADV
ijtc-966	210	21	and	and	CCONJ
ijtc-966	210	22	msmes	msme	NOUN
ijtc-966	210	23	in	in	ADP
ijtc-966	210	24	indonesia	indonesia	PROPN
ijtc-966	210	25	can	can	AUX
ijtc-966	210	26	survive	survive	VERB
ijtc-966	210	27	during	during	ADP
ijtc-966	210	28	the	the	DET
ijtc-966	210	29	current	current	ADJ
ijtc-966	210	30	covid-19	covid-19	PROPN
ijtc-966	210	31	pandemic	pandemic	NOUN
ijtc-966	210	32	.	.	PUNCT
ijtc-966	211	1	obstacles	obstacle	NOUN
ijtc-966	211	2	in	in	ADP
ijtc-966	211	3	implementing	implement	VERB
ijtc-966	211	4	the	the	DET
ijtc-966	211	5	msme	msme	ADJ
ijtc-966	211	6	tax	tax	NOUN
ijtc-966	211	7	incentive	incentive	NOUN
ijtc-966	211	8	policy	policy	NOUN
ijtc-966	211	9	an	an	DET
ijtc-966	211	10	obstacle	obstacle	NOUN
ijtc-966	211	11	is	be	AUX
ijtc-966	211	12	something	something	PRON
ijtc-966	211	13	that	that	PRON
ijtc-966	211	14	limits	limit	VERB
ijtc-966	211	15	or	or	CCONJ
ijtc-966	211	16	prevents	prevent	VERB
ijtc-966	211	17	something	something	PRON
ijtc-966	211	18	from	from	ADP
ijtc-966	211	19	achieving	achieve	VERB
ijtc-966	211	20	the	the	DET
ijtc-966	211	21	goals	goal	NOUN
ijtc-966	211	22	and	and	CCONJ
ijtc-966	211	23	objectives	objective	NOUN
ijtc-966	211	24	of	of	ADP
ijtc-966	211	25	a	a	DET
ijtc-966	211	26	policy	policy	NOUN
ijtc-966	211	27	.	.	PUNCT
ijtc-966	212	1	based	base	VERB
ijtc-966	212	2	on	on	ADP
ijtc-966	212	3	the	the	DET
ijtc-966	212	4	results	result	NOUN
ijtc-966	212	5	of	of	ADP
ijtc-966	212	6	interviews	interview	NOUN
ijtc-966	212	7	conducted	conduct	VERB
ijtc-966	212	8	with	with	ADP
ijtc-966	212	9	kpp	kpp	PROPN
ijtc-966	212	10	pratama	pratama	NOUN
ijtc-966	212	11	jakarta	jakarta	PROPN
ijtc-966	212	12	kelapa	kelapa	PROPN
ijtc-966	212	13	gading	gading	PROPN
ijtc-966	212	14	regarding	regard	VERB
ijtc-966	212	15	obstacles	obstacle	NOUN
ijtc-966	212	16	to	to	ADP
ijtc-966	212	17	implementing	implement	VERB
ijtc-966	212	18	tax	tax	NOUN
ijtc-966	212	19	incentive	incentive	NOUN
ijtc-966	212	20	policies	policy	NOUN
ijtc-966	212	21	for	for	ADP
ijtc-966	212	22	msme	msme	NOUN
ijtc-966	212	23	players	player	NOUN
ijtc-966	212	24	,	,	PUNCT
ijtc-966	212	25	there	there	PRON
ijtc-966	212	26	are	be	VERB
ijtc-966	212	27	obstacles	obstacle	NOUN
ijtc-966	212	28	in	in	ADP
ijtc-966	212	29	using	use	VERB
ijtc-966	212	30	these	these	DET
ijtc-966	212	31	incentives	incentive	NOUN
ijtc-966	212	32	,	,	PUNCT
ijtc-966	212	33	namely	namely	ADV
ijtc-966	212	34	in	in	ADP
ijtc-966	212	35	preparing	prepare	VERB
ijtc-966	212	36	and	and	CCONJ
ijtc-966	212	37	submitting	submit	VERB
ijtc-966	212	38	realization	realization	NOUN
ijtc-966	212	39	reports	report	NOUN
ijtc-966	212	40	.	.	PUNCT
ijtc-966	213	1	several	several	ADJ
ijtc-966	213	2	obstacles	obstacle	NOUN
ijtc-966	213	3	arise	arise	VERB
ijtc-966	213	4	in	in	ADP
ijtc-966	213	5	the	the	DET
ijtc-966	213	6	implementation	implementation	NOUN
ijtc-966	213	7	of	of	ADP
ijtc-966	213	8	the	the	DET
ijtc-966	213	9	final	final	ADJ
ijtc-966	213	10	pph	pph	PROPN
ijtc-966	213	11	pp	pp	PROPN
ijtc-966	213	12	23	23	NUM
ijtc-966	213	13	dtp	dtp	NOUN
ijtc-966	213	14	incentives	incentive	NOUN
ijtc-966	213	15	at	at	ADP
ijtc-966	213	16	kpp	kpp	PROPN
ijtc-966	213	17	pratama	pratama	NOUN
ijtc-966	213	18	kelapa	kelapa	PROPN
ijtc-966	213	19	gading	gading	PROPN
ijtc-966	213	20	.	.	PUNCT
ijtc-966	214	1	some	some	DET
ijtc-966	214	2	taxpayers	taxpayer	NOUN
ijtc-966	214	3	of	of	ADP
ijtc-966	214	4	pp	pp	PROPN
ijtc-966	214	5	23/2018	23/2018	NOUN
ijtc-966	214	6	are	be	AUX
ijtc-966	214	7	less	less	ADV
ijtc-966	214	8	proactive	proactive	ADJ
ijtc-966	214	9	in	in	ADP
ijtc-966	214	10	knowing	know	VERB
ijtc-966	214	11	the	the	DET
ijtc-966	214	12	latest	late	ADJ
ijtc-966	214	13	tax	tax	NOUN
ijtc-966	214	14	policies	policy	NOUN
ijtc-966	214	15	so	so	SCONJ
ijtc-966	214	16	these	these	DET
ijtc-966	214	17	taxpayers	taxpayer	NOUN
ijtc-966	214	18	are	be	AUX
ijtc-966	214	19	not	not	PART
ijtc-966	214	20	aware	aware	ADJ
ijtc-966	214	21	of	of	ADP
ijtc-966	214	22	the	the	DET
ijtc-966	214	23	existence	existence	NOUN
ijtc-966	214	24	of	of	ADP
ijtc-966	214	25	tax	tax	NOUN
ijtc-966	214	26	incentives	incentive	NOUN
ijtc-966	214	27	.	.	PUNCT
ijtc-966	215	1	meanwhile	meanwhile	ADV
ijtc-966	215	2	,	,	PUNCT
ijtc-966	215	3	several	several	ADJ
ijtc-966	215	4	taxpayers	taxpayer	NOUN
ijtc-966	215	5	in	in	ADP
ijtc-966	215	6	pp	pp	PROPN
ijtc-966	215	7	23/2018	23/2018	NUM
ijtc-966	215	8	who	who	PRON
ijtc-966	215	9	are	be	AUX
ijtc-966	215	10	aware	aware	ADJ
ijtc-966	215	11	of	of	ADP
ijtc-966	215	12	the	the	DET
ijtc-966	215	13	existence	existence	NOUN
ijtc-966	215	14	of	of	ADP
ijtc-966	215	15	these	these	DET
ijtc-966	215	16	incentives	incentive	NOUN
ijtc-966	215	17	do	do	AUX
ijtc-966	215	18	not	not	PART
ijtc-966	215	19	yet	yet	ADV
ijtc-966	215	20	understand	understand	VERB
ijtc-966	215	21	that	that	SCONJ
ijtc-966	215	22	there	there	PRON
ijtc-966	215	23	are	be	VERB
ijtc-966	215	24	further	further	ADJ
ijtc-966	215	25	obligations	obligation	NOUN
ijtc-966	215	26	that	that	PRON
ijtc-966	215	27	must	must	AUX
ijtc-966	215	28	be	be	AUX
ijtc-966	215	29	carried	carry	VERB
ijtc-966	215	30	out	out	ADP
ijtc-966	215	31	in	in	ADP
ijtc-966	215	32	the	the	DET
ijtc-966	215	33	form	form	NOUN
ijtc-966	215	34	of	of	ADP
ijtc-966	215	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	215	36	evaluation	evaluation	NOUN
ijtc-966	215	37	of	of	ADP
ijtc-966	215	38	tax	tax	NOUN
ijtc-966	215	39	incentive	incentive	NOUN
ijtc-966	215	40	policy	policy	NOUN
ijtc-966	215	41	for	for	ADP
ijtc-966	215	42	msmes	msme	NOUN
ijtc-966	215	43	in	in	ADP
ijtc-966	215	44	the	the	DET
ijtc-966	215	45	covid-19	covid-19	PROPN
ijtc-966	215	46	pandemic	pandemic	ADJ
ijtc-966	215	47	period	period	NOUN
ijtc-966	215	48	in	in	ADP
ijtc-966	215	49	improving	improve	VERB
ijtc-966	215	50	taxpayer	taxpayer	NOUN
ijtc-966	215	51	compliance	compliance	NOUN
ijtc-966	215	52	at	at	ADP
ijtc-966	215	53	the	the	DET
ijtc-966	215	54	jakarta	jakarta	PROPN
ijtc-966	215	55	kelapa	kelapa	PROPN
ijtc-966	215	56	gading	gading	PROPN
ijtc-966	215	57	primary	primary	ADJ
ijtc-966	215	58	tax	tax	NOUN
ijtc-966	215	59	service	service	NOUN
ijtc-966	215	60	office	office	NOUN
ijtc-966	215	61	rulandari	rulandari	NOUN
ijtc-966	216	1	909	909	NUM
ijtc-966	216	2	|	|	CCONJ
ijtc-966	216	3	ilomata	ilomata	PROPN
ijtc-966	216	4	international	international	ADJ
ijtc-966	216	5	journal	journal	NOUN
ijtc-966	216	6	of	of	ADP
ijtc-966	216	7	tax	tax	PROPN
ijtc-966	216	8	&	&	CCONJ
ijtc-966	216	9	accounting	account	VERB
ijtc-966	216	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	216	11	submitting	submit	VERB
ijtc-966	216	12	realization	realization	NOUN
ijtc-966	216	13	reports	report	NOUN
ijtc-966	216	14	.	.	PUNCT
ijtc-966	217	1	some	some	DET
ijtc-966	217	2	taxpayers	taxpayer	NOUN
ijtc-966	217	3	think	think	VERB
ijtc-966	217	4	that	that	SCONJ
ijtc-966	217	5	tax	tax	NOUN
ijtc-966	217	6	incentives	incentive	NOUN
ijtc-966	217	7	will	will	AUX
ijtc-966	217	8	be	be	AUX
ijtc-966	217	9	obtained	obtain	VERB
ijtc-966	217	10	automatically	automatically	ADV
ijtc-966	217	11	when	when	SCONJ
ijtc-966	217	12	taxpayers	taxpayer	NOUN
ijtc-966	217	13	submit	submit	VERB
ijtc-966	217	14	sket	sket	PROPN
ijtc-966	217	15	.	.	PUNCT
ijtc-966	218	1	regarding	regard	VERB
ijtc-966	218	2	the	the	DET
ijtc-966	218	3	realization	realization	NOUN
ijtc-966	218	4	of	of	ADP
ijtc-966	218	5	reporting	report	VERB
ijtc-966	218	6	obligations	obligation	NOUN
ijtc-966	218	7	,	,	PUNCT
ijtc-966	218	8	the	the	DET
ijtc-966	218	9	lack	lack	NOUN
ijtc-966	218	10	of	of	ADP
ijtc-966	218	11	reporting	report	VERB
ijtc-966	218	12	facilities	facility	NOUN
ijtc-966	218	13	and	and	CCONJ
ijtc-966	218	14	complicated	complicated	ADJ
ijtc-966	218	15	reporting	reporting	NOUN
ijtc-966	218	16	procedures	procedure	NOUN
ijtc-966	218	17	trigger	trigger	NOUN
ijtc-966	218	18	taxpayers	taxpayer	NOUN
ijtc-966	218	19	not	not	PART
ijtc-966	218	20	to	to	PART
ijtc-966	218	21	take	take	VERB
ijtc-966	218	22	advantage	advantage	NOUN
ijtc-966	218	23	of	of	ADP
ijtc-966	218	24	incentives	incentive	NOUN
ijtc-966	218	25	.	.	PUNCT
ijtc-966	219	1	apart	apart	ADV
ijtc-966	219	2	from	from	ADP
ijtc-966	219	3	obstacles	obstacle	NOUN
ijtc-966	219	4	from	from	ADP
ijtc-966	219	5	the	the	DET
ijtc-966	219	6	taxpayer	taxpayer	NOUN
ijtc-966	219	7	side	side	NOUN
ijtc-966	219	8	,	,	PUNCT
ijtc-966	219	9	obstacles	obstacle	NOUN
ijtc-966	219	10	also	also	ADV
ijtc-966	219	11	arise	arise	VERB
ijtc-966	219	12	from	from	ADP
ijtc-966	219	13	the	the	DET
ijtc-966	219	14	ar	ar	NOUN
ijtc-966	219	15	side	side	NOUN
ijtc-966	219	16	.	.	PUNCT
ijtc-966	220	1	ar	ar	PROPN
ijtc-966	220	2	has	have	VERB
ijtc-966	220	3	difficulty	difficulty	NOUN
ijtc-966	220	4	guiding	guide	VERB
ijtc-966	220	5	taxpayers	taxpayer	NOUN
ijtc-966	220	6	because	because	SCONJ
ijtc-966	220	7	it	it	PRON
ijtc-966	220	8	is	be	AUX
ijtc-966	220	9	not	not	PART
ijtc-966	220	10	easy	easy	ADJ
ijtc-966	220	11	for	for	SCONJ
ijtc-966	220	12	taxpayers	taxpayer	NOUN
ijtc-966	220	13	to	to	PART
ijtc-966	220	14	understand	understand	VERB
ijtc-966	220	15	the	the	DET
ijtc-966	220	16	provisions	provision	NOUN
ijtc-966	220	17	through	through	ADP
ijtc-966	220	18	online	online	ADJ
ijtc-966	220	19	explanations	explanation	NOUN
ijtc-966	220	20	.	.	PUNCT
ijtc-966	221	1	meanwhile	meanwhile	ADV
ijtc-966	221	2	,	,	PUNCT
ijtc-966	221	3	the	the	DET
ijtc-966	221	4	incentive	incentive	NOUN
ijtc-966	221	5	administration	administration	NOUN
ijtc-966	221	6	system	system	NOUN
ijtc-966	221	7	(	(	PUNCT
ijtc-966	221	8	djp	djp	VERB
ijtc-966	221	9	online	online	ADV
ijtc-966	221	10	)	)	PUNCT
ijtc-966	221	11	for	for	ADP
ijtc-966	221	12	reporting	report	VERB
ijtc-966	221	13	realization	realization	NOUN
ijtc-966	221	14	is	be	AUX
ijtc-966	221	15	sometimes	sometimes	ADV
ijtc-966	221	16	slow	slow	ADJ
ijtc-966	221	17	.	.	PUNCT
ijtc-966	222	1	the	the	DET
ijtc-966	222	2	djp	djp	ADJ
ijtc-966	222	3	online	online	ADJ
ijtc-966	222	4	system	system	NOUN
ijtc-966	222	5	also	also	ADV
ijtc-966	222	6	provides	provide	VERB
ijtc-966	222	7	taxpayers	taxpayer	NOUN
ijtc-966	222	8	with	with	ADP
ijtc-966	222	9	the	the	DET
ijtc-966	222	10	opportunity	opportunity	NOUN
ijtc-966	222	11	to	to	PART
ijtc-966	222	12	change	change	VERB
ijtc-966	222	13	the	the	DET
ijtc-966	222	14	transaction	transaction	NOUN
ijtc-966	222	15	value	value	NOUN
ijtc-966	222	16	in	in	ADP
ijtc-966	222	17	the	the	DET
ijtc-966	222	18	realization	realization	NOUN
ijtc-966	222	19	report	report	NOUN
ijtc-966	222	20	so	so	SCONJ
ijtc-966	222	21	that	that	SCONJ
ijtc-966	222	22	it	it	PRON
ijtc-966	222	23	can	can	AUX
ijtc-966	222	24	become	become	VERB
ijtc-966	222	25	a	a	DET
ijtc-966	222	26	mode	mode	NOUN
ijtc-966	222	27	of	of	ADP
ijtc-966	222	28	tax	tax	NOUN
ijtc-966	222	29	avoidance	avoidance	NOUN
ijtc-966	222	30	.	.	PUNCT
ijtc-966	223	1	efforts	effort	NOUN
ijtc-966	223	2	to	to	PART
ijtc-966	223	3	optimize	optimize	VERB
ijtc-966	223	4	msme	msme	NOUN
ijtc-966	223	5	tax	tax	NOUN
ijtc-966	223	6	incentive	incentive	NOUN
ijtc-966	223	7	policies	policy	NOUN
ijtc-966	223	8	optimization	optimization	NOUN
ijtc-966	223	9	efforts	effort	NOUN
ijtc-966	223	10	that	that	PRON
ijtc-966	223	11	have	have	AUX
ijtc-966	223	12	been	be	AUX
ijtc-966	223	13	carried	carry	VERB
ijtc-966	223	14	out	out	ADP
ijtc-966	223	15	by	by	ADP
ijtc-966	223	16	kpp	kpp	PROPN
ijtc-966	223	17	pratama	pratama	NOUN
ijtc-966	223	18	kelapa	kelapa	PROPN
ijtc-966	223	19	gading	gading	PROPN
ijtc-966	223	20	include	include	VERB
ijtc-966	223	21	:	:	PUNCT
ijtc-966	223	22	a.	a.	NOUN
ijtc-966	223	23	socialization	socialization	NOUN
ijtc-966	223	24	via	via	ADP
ijtc-966	223	25	social	social	ADJ
ijtc-966	223	26	media	medium	NOUN
ijtc-966	223	27	by	by	ADP
ijtc-966	223	28	the	the	DET
ijtc-966	223	29	social	social	ADJ
ijtc-966	223	30	media	medium	NOUN
ijtc-966	223	31	team	team	NOUN
ijtc-966	223	32	b.	b.	PROPN
ijtc-966	223	33	socialization	socialization	PROPN
ijtc-966	223	34	via	via	ADP
ijtc-966	223	35	whatsapp	whatsapp	ADJ
ijtc-966	223	36	media	medium	NOUN
ijtc-966	223	37	and	and	CCONJ
ijtc-966	223	38	letter	letter	NOUN
ijtc-966	223	39	media	medium	NOUN
ijtc-966	223	40	by	by	ADP
ijtc-966	223	41	ar	ar	PROPN
ijtc-966	223	42	,	,	PUNCT
ijtc-966	223	43	c.	c.	PROPN
ijtc-966	223	44	ar	ar	PROPN
ijtc-966	223	45	's	's	PART
ijtc-966	223	46	confirmation	confirmation	NOUN
ijtc-966	223	47	and	and	CCONJ
ijtc-966	223	48	appeal	appeal	VERB
ijtc-966	223	49	to	to	ADP
ijtc-966	223	50	taxpayers	taxpayer	NOUN
ijtc-966	223	51	to	to	PART
ijtc-966	223	52	immediately	immediately	ADV
ijtc-966	223	53	submit	submit	VERB
ijtc-966	223	54	realization	realization	NOUN
ijtc-966	223	55	reports	report	NOUN
ijtc-966	223	56	,	,	PUNCT
ijtc-966	223	57	d.	d.	PROPN
ijtc-966	223	58	providing	provide	VERB
ijtc-966	223	59	ar	ar	NOUN
ijtc-966	223	60	guidance	guidance	NOUN
ijtc-966	223	61	to	to	ADP
ijtc-966	223	62	taxpayers	taxpayer	NOUN
ijtc-966	223	63	in	in	ADP
ijtc-966	223	64	submitting	submit	VERB
ijtc-966	223	65	realization	realization	NOUN
ijtc-966	223	66	reports	report	NOUN
ijtc-966	223	67	if	if	SCONJ
ijtc-966	223	68	taxpayers	taxpayer	NOUN
ijtc-966	223	69	experience	experience	VERB
ijtc-966	223	70	problems	problem	NOUN
ijtc-966	223	71	,	,	PUNCT
ijtc-966	223	72	e.	e.	PROPN
ijtc-966	223	73	providing	provide	VERB
ijtc-966	223	74	the	the	DET
ijtc-966	223	75	opportunity	opportunity	NOUN
ijtc-966	223	76	for	for	ADP
ijtc-966	223	77	taxpayers	taxpayer	NOUN
ijtc-966	223	78	of	of	ADP
ijtc-966	223	79	pp	pp	PROPN
ijtc-966	223	80	23/2018	23/2018	NUM
ijtc-966	223	81	during	during	ADP
ijtc-966	223	82	the	the	DET
ijtc-966	223	83	december	december	PROPN
ijtc-966	223	84	tax	tax	NOUN
ijtc-966	223	85	period	period	NOUN
ijtc-966	223	86	to	to	PART
ijtc-966	223	87	report	report	VERB
ijtc-966	223	88	the	the	DET
ijtc-966	223	89	realization	realization	NOUN
ijtc-966	223	90	of	of	ADP
ijtc-966	223	91	the	the	DET
ijtc-966	223	92	use	use	NOUN
ijtc-966	223	93	of	of	ADP
ijtc-966	223	94	incentives	incentive	NOUN
ijtc-966	223	95	during	during	ADP
ijtc-966	223	96	2020	2020	NUM
ijtc-966	223	97	.	.	PUNCT
ijtc-966	224	1	despite	despite	SCONJ
ijtc-966	224	2	the	the	DET
ijtc-966	224	3	efforts	effort	NOUN
ijtc-966	224	4	that	that	PRON
ijtc-966	224	5	have	have	AUX
ijtc-966	224	6	been	be	AUX
ijtc-966	224	7	made	make	VERB
ijtc-966	224	8	by	by	ADP
ijtc-966	224	9	kpp	kpp	PROPN
ijtc-966	224	10	pratama	pratama	PROPN
ijtc-966	224	11	kelapa	kelapa	PROPN
ijtc-966	224	12	gading	gading	PROPN
ijtc-966	224	13	,	,	PUNCT
ijtc-966	224	14	several	several	ADJ
ijtc-966	224	15	obstacles	obstacle	NOUN
ijtc-966	224	16	have	have	AUX
ijtc-966	224	17	not	not	PART
ijtc-966	224	18	been	be	AUX
ijtc-966	224	19	resolved	resolve	VERB
ijtc-966	224	20	.	.	PUNCT
ijtc-966	225	1	an	an	DET
ijtc-966	225	2	alternative	alternative	ADJ
ijtc-966	225	3	solution	solution	NOUN
ijtc-966	225	4	to	to	PART
ijtc-966	225	5	anticipate	anticipate	VERB
ijtc-966	225	6	taxpayers	taxpayer	NOUN
ijtc-966	225	7	who	who	PRON
ijtc-966	225	8	have	have	AUX
ijtc-966	225	9	not	not	PART
ijtc-966	225	10	used	use	VERB
ijtc-966	225	11	whatsapp	whatsapp	NOUN
ijtc-966	225	12	and	and	CCONJ
ijtc-966	225	13	to	to	PART
ijtc-966	225	14	increase	increase	VERB
ijtc-966	225	15	the	the	DET
ijtc-966	225	16	opportunity	opportunity	NOUN
ijtc-966	225	17	for	for	SCONJ
ijtc-966	225	18	msme	msme	NOUN
ijtc-966	225	19	taxpayers	taxpayer	NOUN
ijtc-966	225	20	to	to	PART
ijtc-966	225	21	know	know	VERB
ijtc-966	225	22	about	about	ADP
ijtc-966	225	23	incentives	incentive	NOUN
ijtc-966	225	24	is	be	AUX
ijtc-966	225	25	to	to	PART
ijtc-966	225	26	socialize	socialize	VERB
ijtc-966	225	27	them	they	PRON
ijtc-966	225	28	via	via	ADP
ijtc-966	225	29	sms	sms	PROPN
ijtc-966	225	30	blast	blast	NOUN
ijtc-966	225	31	.	.	PUNCT
ijtc-966	226	1	apart	apart	ADV
ijtc-966	226	2	from	from	ADP
ijtc-966	226	3	that	that	PRON
ijtc-966	226	4	,	,	PUNCT
ijtc-966	226	5	another	another	DET
ijtc-966	226	6	alternative	alternative	NOUN
ijtc-966	226	7	is	be	AUX
ijtc-966	226	8	to	to	PART
ijtc-966	226	9	simplify	simplify	VERB
ijtc-966	226	10	the	the	DET
ijtc-966	226	11	realization	realization	NOUN
ijtc-966	226	12	reporting	reporting	NOUN
ijtc-966	226	13	procedure	procedure	NOUN
ijtc-966	226	14	by	by	ADP
ijtc-966	226	15	only	only	ADV
ijtc-966	226	16	going	go	VERB
ijtc-966	226	17	through	through	ADP
ijtc-966	226	18	the	the	DET
ijtc-966	226	19	website	website	NOUN
ijtc-966	226	20	using	use	VERB
ijtc-966	226	21	the	the	DET
ijtc-966	226	22	taxpayer	taxpayer	NOUN
ijtc-966	226	23	's	's	PART
ijtc-966	226	24	online	online	ADJ
ijtc-966	226	25	djp	djp	NOUN
ijtc-966	226	26	account	account	NOUN
ijtc-966	226	27	without	without	ADP
ijtc-966	226	28	the	the	DET
ijtc-966	226	29	csv	csv	NOUN
ijtc-966	226	30	file	file	NOUN
ijtc-966	226	31	upload	upload	NOUN
ijtc-966	226	32	procedure	procedure	NOUN
ijtc-966	226	33	,	,	PUNCT
ijtc-966	226	34	such	such	ADJ
ijtc-966	226	35	as	as	ADP
ijtc-966	226	36	the	the	DET
ijtc-966	226	37	implementation	implementation	NOUN
ijtc-966	226	38	of	of	ADP
ijtc-966	226	39	annual	annual	ADJ
ijtc-966	226	40	spt	spt	NOUN
ijtc-966	226	41	submissions	submission	NOUN
ijtc-966	226	42	.	.	PUNCT
ijtc-966	227	1	reporting	report	VERB
ijtc-966	227	2	in	in	ADP
ijtc-966	227	3	this	this	DET
ijtc-966	227	4	way	way	NOUN
ijtc-966	227	5	can	can	AUX
ijtc-966	227	6	minimize	minimize	VERB
ijtc-966	227	7	the	the	DET
ijtc-966	227	8	complexity	complexity	NOUN
ijtc-966	227	9	of	of	ADP
ijtc-966	227	10	filling	fill	VERB
ijtc-966	227	11	out	out	ADP
ijtc-966	227	12	csv	csv	NOUN
ijtc-966	227	13	files	file	NOUN
ijtc-966	227	14	,	,	PUNCT
ijtc-966	227	15	making	make	VERB
ijtc-966	227	16	it	it	PRON
ijtc-966	227	17	easier	easy	ADJ
ijtc-966	227	18	for	for	ADP
ijtc-966	227	19	taxpayers	taxpayer	NOUN
ijtc-966	227	20	.	.	PUNCT
ijtc-966	228	1	conclusion	conclusion	NOUN
ijtc-966	228	2	based	base	VERB
ijtc-966	228	3	on	on	ADP
ijtc-966	228	4	the	the	DET
ijtc-966	228	5	results	result	NOUN
ijtc-966	228	6	of	of	ADP
ijtc-966	228	7	the	the	DET
ijtc-966	228	8	research	research	NOUN
ijtc-966	228	9	and	and	CCONJ
ijtc-966	228	10	discussion	discussion	NOUN
ijtc-966	228	11	discussed	discuss	VERB
ijtc-966	228	12	in	in	ADP
ijtc-966	228	13	the	the	DET
ijtc-966	228	14	previous	previous	ADJ
ijtc-966	228	15	chapter	chapter	NOUN
ijtc-966	228	16	,	,	PUNCT
ijtc-966	228	17	it	it	PRON
ijtc-966	228	18	can	can	AUX
ijtc-966	228	19	be	be	AUX
ijtc-966	228	20	concluded	conclude	VERB
ijtc-966	228	21	that	that	SCONJ
ijtc-966	228	22	:	:	PUNCT
ijtc-966	228	23	1	1	X
ijtc-966	228	24	.	.	X
ijtc-966	228	25	evaluation	evaluation	NOUN
ijtc-966	228	26	of	of	ADP
ijtc-966	228	27	the	the	DET
ijtc-966	228	28	msme	msme	PROPN
ijtc-966	228	29	tax	tax	NOUN
ijtc-966	228	30	incentive	incentive	NOUN
ijtc-966	228	31	policy	policy	NOUN
ijtc-966	228	32	using	use	VERB
ijtc-966	228	33	william	william	PROPN
ijtc-966	228	34	n.	n.	PROPN
ijtc-966	228	35	dunn	dunn	PROPN
ijtc-966	228	36	's	's	PART
ijtc-966	228	37	approach	approach	NOUN
ijtc-966	228	38	which	which	PRON
ijtc-966	228	39	has	have	VERB
ijtc-966	228	40	6	6	NUM
ijtc-966	228	41	evaluation	evaluation	NOUN
ijtc-966	228	42	criteria	criterion	NOUN
ijtc-966	228	43	,	,	PUNCT
ijtc-966	228	44	namely	namely	ADV
ijtc-966	228	45	effectiveness	effectiveness	NOUN
ijtc-966	228	46	,	,	PUNCT
ijtc-966	228	47	efficiency	efficiency	NOUN
ijtc-966	228	48	,	,	PUNCT
ijtc-966	228	49	adequacy	adequacy	NOUN
ijtc-966	228	50	,	,	PUNCT
ijtc-966	228	51	equity	equity	NOUN
ijtc-966	228	52	,	,	PUNCT
ijtc-966	228	53	responsiveness	responsiveness	NOUN
ijtc-966	228	54	,	,	PUNCT
ijtc-966	228	55	and	and	CCONJ
ijtc-966	228	56	accuracy	accuracy	NOUN
ijtc-966	228	57	is	be	AUX
ijtc-966	228	58	still	still	ADV
ijtc-966	228	59	not	not	PART
ijtc-966	228	60	considered	consider	VERB
ijtc-966	228	61	effective	effective	ADJ
ijtc-966	228	62	due	due	ADP
ijtc-966	228	63	to	to	ADP
ijtc-966	228	64	the	the	DET
ijtc-966	228	65	low	low	ADJ
ijtc-966	228	66	number	number	NOUN
ijtc-966	228	67	of	of	ADP
ijtc-966	228	68	msme	msme	NOUN
ijtc-966	228	69	taxpayers	taxpayer	NOUN
ijtc-966	228	70	who	who	PRON
ijtc-966	228	71	take	take	VERB
ijtc-966	228	72	advantage	advantage	NOUN
ijtc-966	228	73	of	of	ADP
ijtc-966	228	74	these	these	DET
ijtc-966	228	75	incentives	incentive	NOUN
ijtc-966	228	76	.	.	PUNCT
ijtc-966	229	1	2	2	X
ijtc-966	229	2	.	.	X
ijtc-966	229	3	the	the	DET
ijtc-966	229	4	inhibiting	inhibit	VERB
ijtc-966	229	5	entities	entity	NOUN
ijtc-966	229	6	in	in	ADP
ijtc-966	229	7	implementing	implement	VERB
ijtc-966	229	8	the	the	DET
ijtc-966	229	9	msme	msme	ADJ
ijtc-966	229	10	tax	tax	NOUN
ijtc-966	229	11	incentive	incentive	NOUN
ijtc-966	229	12	policy	policy	NOUN
ijtc-966	229	13	are	be	AUX
ijtc-966	229	14	msme	msme	NOUN
ijtc-966	229	15	actors	actor	NOUN
ijtc-966	229	16	.	.	PUNCT
ijtc-966	230	1	there	there	PRON
ijtc-966	230	2	are	be	VERB
ijtc-966	230	3	obstacles	obstacle	NOUN
ijtc-966	230	4	in	in	ADP
ijtc-966	230	5	using	use	VERB
ijtc-966	230	6	these	these	DET
ijtc-966	230	7	incentives	incentive	NOUN
ijtc-966	230	8	,	,	PUNCT
ijtc-966	230	9	namely	namely	ADV
ijtc-966	230	10	in	in	ADP
ijtc-966	230	11	the	the	DET
ijtc-966	230	12	preparation	preparation	NOUN
ijtc-966	230	13	and	and	CCONJ
ijtc-966	230	14	submission	submission	NOUN
ijtc-966	230	15	of	of	ADP
ijtc-966	230	16	realization	realization	NOUN
ijtc-966	230	17	reports	report	NOUN
ijtc-966	230	18	and	and	CCONJ
ijtc-966	230	19	obstacles	obstacle	NOUN
ijtc-966	230	20	also	also	ADV
ijtc-966	230	21	arise	arise	VERB
ijtc-966	230	22	from	from	ADP
ijtc-966	230	23	ar	ar	PROPN
ijtc-966	230	24	.	.	PROPN
ijtc-966	230	25	ar	ar	PROPN
ijtc-966	230	26	has	have	VERB
ijtc-966	230	27	difficulty	difficulty	NOUN
ijtc-966	230	28	guiding	guide	VERB
ijtc-966	230	29	taxpayers	taxpayer	NOUN
ijtc-966	230	30	because	because	SCONJ
ijtc-966	230	31	it	it	PRON
ijtc-966	230	32	is	be	AUX
ijtc-966	230	33	not	not	PART
ijtc-966	230	34	easy	easy	ADJ
ijtc-966	230	35	for	for	SCONJ
ijtc-966	230	36	taxpayers	taxpayer	NOUN
ijtc-966	230	37	to	to	PART
ijtc-966	230	38	understand	understand	VERB
ijtc-966	230	39	the	the	DET
ijtc-966	230	40	provisions	provision	NOUN
ijtc-966	230	41	through	through	ADP
ijtc-966	230	42	online	online	ADJ
ijtc-966	230	43	explanations	explanation	NOUN
ijtc-966	230	44	.	.	PUNCT
ijtc-966	231	1	meanwhile	meanwhile	ADV
ijtc-966	231	2	,	,	PUNCT
ijtc-966	231	3	the	the	DET
ijtc-966	231	4	incentive	incentive	NOUN
ijtc-966	231	5	administration	administration	NOUN
ijtc-966	231	6	system	system	NOUN
ijtc-966	231	7	(	(	PUNCT
ijtc-966	231	8	djp	djp	VERB
ijtc-966	231	9	online	online	ADV
ijtc-966	231	10	)	)	PUNCT
ijtc-966	231	11	for	for	ADP
ijtc-966	231	12	reporting	report	VERB
ijtc-966	231	13	realization	realization	NOUN
ijtc-966	231	14	is	be	AUX
ijtc-966	231	15	sometimes	sometimes	ADV
ijtc-966	231	16	slow	slow	ADJ
ijtc-966	231	17	.	.	PUNCT
ijtc-966	232	1	the	the	DET
ijtc-966	232	2	djp	djp	ADJ
ijtc-966	232	3	online	online	ADJ
ijtc-966	232	4	system	system	NOUN
ijtc-966	232	5	also	also	ADV
ijtc-966	232	6	provides	provide	VERB
ijtc-966	232	7	taxpayers	taxpayer	NOUN
ijtc-966	232	8	with	with	ADP
ijtc-966	232	9	the	the	DET
ijtc-966	232	10	opportunity	opportunity	NOUN
ijtc-966	232	11	to	to	ADP
ijtc-966	232	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	232	13	evaluation	evaluation	NOUN
ijtc-966	232	14	of	of	ADP
ijtc-966	232	15	tax	tax	NOUN
ijtc-966	232	16	incentive	incentive	NOUN
ijtc-966	232	17	policy	policy	NOUN
ijtc-966	232	18	for	for	ADP
ijtc-966	232	19	msmes	msme	NOUN
ijtc-966	232	20	in	in	ADP
ijtc-966	232	21	the	the	DET
ijtc-966	232	22	covid-19	covid-19	PROPN
ijtc-966	232	23	pandemic	pandemic	ADJ
ijtc-966	232	24	period	period	NOUN
ijtc-966	232	25	in	in	ADP
ijtc-966	232	26	improving	improve	VERB
ijtc-966	232	27	taxpayer	taxpayer	NOUN
ijtc-966	232	28	compliance	compliance	NOUN
ijtc-966	232	29	at	at	ADP
ijtc-966	232	30	the	the	DET
ijtc-966	232	31	jakarta	jakarta	PROPN
ijtc-966	232	32	kelapa	kelapa	PROPN
ijtc-966	232	33	gading	gading	PROPN
ijtc-966	232	34	primary	primary	ADJ
ijtc-966	232	35	tax	tax	NOUN
ijtc-966	232	36	service	service	NOUN
ijtc-966	232	37	office	office	NOUN
ijtc-966	232	38	rulandari	rulandari	NOUN
ijtc-966	232	39	910	910	NUM
ijtc-966	232	40	|	|	ADV
ijtc-966	232	41	ilomata	ilomata	PROPN
ijtc-966	232	42	international	international	ADJ
ijtc-966	232	43	journal	journal	NOUN
ijtc-966	232	44	of	of	ADP
ijtc-966	232	45	tax	tax	PROPN
ijtc-966	232	46	&	&	CCONJ
ijtc-966	232	47	accounting	accounting	PROPN
ijtc-966	232	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	232	49	change	change	NOUN
ijtc-966	232	50	the	the	DET
ijtc-966	232	51	transaction	transaction	NOUN
ijtc-966	232	52	value	value	NOUN
ijtc-966	232	53	in	in	ADP
ijtc-966	232	54	the	the	DET
ijtc-966	232	55	realization	realization	NOUN
ijtc-966	232	56	report	report	NOUN
ijtc-966	232	57	so	so	SCONJ
ijtc-966	232	58	that	that	SCONJ
ijtc-966	232	59	it	it	PRON
ijtc-966	232	60	can	can	AUX
ijtc-966	232	61	become	become	VERB
ijtc-966	232	62	a	a	DET
ijtc-966	232	63	mode	mode	NOUN
ijtc-966	232	64	of	of	ADP
ijtc-966	232	65	tax	tax	NOUN
ijtc-966	232	66	avoidance	avoidance	NOUN
ijtc-966	232	67	.	.	PUNCT
ijtc-966	233	1	3	3	X
ijtc-966	233	2	.	.	X
ijtc-966	233	3	the	the	DET
ijtc-966	233	4	driving	drive	VERB
ijtc-966	233	5	entity	entity	NOUN
ijtc-966	233	6	in	in	ADP
ijtc-966	233	7	implementing	implement	VERB
ijtc-966	233	8	the	the	DET
ijtc-966	233	9	msme	msme	ADJ
ijtc-966	233	10	tax	tax	NOUN
ijtc-966	233	11	incentive	incentive	NOUN
ijtc-966	233	12	policy	policy	NOUN
ijtc-966	233	13	is	be	AUX
ijtc-966	233	14	socialization	socialization	NOUN
ijtc-966	233	15	via	via	ADP
ijtc-966	233	16	whatsapp	whatsapp	NOUN
ijtc-966	233	17	and	and	CCONJ
ijtc-966	233	18	letter	letter	NOUN
ijtc-966	233	19	media	medium	NOUN
ijtc-966	233	20	by	by	ADP
ijtc-966	233	21	ar	ar	PROPN
ijtc-966	233	22	,	,	PUNCT
ijtc-966	233	23	ar	ar	PROPN
ijtc-966	233	24	's	's	PART
ijtc-966	233	25	confirmation	confirmation	NOUN
ijtc-966	233	26	and	and	CCONJ
ijtc-966	233	27	appeal	appeal	VERB
ijtc-966	233	28	to	to	ADP
ijtc-966	233	29	taxpayers	taxpayer	NOUN
ijtc-966	233	30	to	to	PART
ijtc-966	233	31	immediately	immediately	ADV
ijtc-966	233	32	submit	submit	VERB
ijtc-966	233	33	realization	realization	NOUN
ijtc-966	233	34	reports	report	NOUN
ijtc-966	233	35	,	,	PUNCT
ijtc-966	233	36	providing	provide	VERB
ijtc-966	233	37	ar	ar	NOUN
ijtc-966	233	38	guidance	guidance	NOUN
ijtc-966	233	39	to	to	ADP
ijtc-966	233	40	taxpayers	taxpayer	NOUN
ijtc-966	233	41	in	in	ADP
ijtc-966	233	42	submitting	submit	VERB
ijtc-966	233	43	realization	realization	NOUN
ijtc-966	233	44	reports	report	NOUN
ijtc-966	233	45	if	if	SCONJ
ijtc-966	233	46	taxpayers	taxpayer	NOUN
ijtc-966	233	47	experience	experience	VERB
ijtc-966	233	48	problems	problem	NOUN
ijtc-966	233	49	,	,	PUNCT
ijtc-966	233	50	providing	provide	VERB
ijtc-966	233	51	opportunities	opportunity	NOUN
ijtc-966	233	52	for	for	ADP
ijtc-966	233	53	taxpayers	taxpayer	NOUN
ijtc-966	233	54	pp	pp	ADP
ijtc-966	233	55	23/2018	23/2018	NUM
ijtc-966	233	56	during	during	ADP
ijtc-966	233	57	the	the	DET
ijtc-966	233	58	december	december	PROPN
ijtc-966	233	59	tax	tax	NOUN
ijtc-966	233	60	period	period	NOUN
ijtc-966	233	61	to	to	PART
ijtc-966	233	62	report	report	VERB
ijtc-966	233	63	the	the	DET
ijtc-966	233	64	realization	realization	NOUN
ijtc-966	233	65	of	of	ADP
ijtc-966	233	66	the	the	DET
ijtc-966	233	67	use	use	NOUN
ijtc-966	233	68	of	of	ADP
ijtc-966	233	69	incentives	incentive	NOUN
ijtc-966	233	70	during	during	ADP
ijtc-966	233	71	2020	2020	NUM
ijtc-966	233	72	.	.	PUNCT
ijtc-966	234	1	based	base	VERB
ijtc-966	234	2	on	on	ADP
ijtc-966	234	3	the	the	DET
ijtc-966	234	4	conclusions	conclusion	NOUN
ijtc-966	234	5	above	above	ADV
ijtc-966	234	6	,	,	PUNCT
ijtc-966	234	7	the	the	DET
ijtc-966	234	8	author	author	NOUN
ijtc-966	234	9	provides	provide	VERB
ijtc-966	234	10	advice	advice	NOUN
ijtc-966	234	11	to	to	ADP
ijtc-966	234	12	tax	tax	NOUN
ijtc-966	234	13	authorities	authority	NOUN
ijtc-966	234	14	as	as	SCONJ
ijtc-966	234	15	follows	follow	VERB
ijtc-966	234	16	:	:	PUNCT
ijtc-966	234	17	a.	a.	NOUN
ijtc-966	234	18	it	it	PRON
ijtc-966	234	19	would	would	AUX
ijtc-966	234	20	be	be	AUX
ijtc-966	234	21	better	well	ADJ
ijtc-966	234	22	for	for	SCONJ
ijtc-966	234	23	tax	tax	NOUN
ijtc-966	234	24	authorities	authority	NOUN
ijtc-966	234	25	to	to	PART
ijtc-966	234	26	carry	carry	VERB
ijtc-966	234	27	out	out	ADP
ijtc-966	234	28	consistent	consistent	ADJ
ijtc-966	234	29	,	,	PUNCT
ijtc-966	234	30	comprehensive	comprehensive	ADJ
ijtc-966	234	31	,	,	PUNCT
ijtc-966	234	32	and	and	CCONJ
ijtc-966	234	33	more	more	ADV
ijtc-966	234	34	indepth	indepth	ADJ
ijtc-966	234	35	outreach	outreach	NOUN
ijtc-966	234	36	to	to	ADP
ijtc-966	234	37	msme	msme	NOUN
ijtc-966	234	38	players	player	NOUN
ijtc-966	234	39	so	so	SCONJ
ijtc-966	234	40	that	that	SCONJ
ijtc-966	234	41	msmes	msme	NOUN
ijtc-966	234	42	can	can	AUX
ijtc-966	234	43	better	well	ADV
ijtc-966	234	44	understand	understand	VERB
ijtc-966	234	45	this	this	DET
ijtc-966	234	46	incentive	incentive	NOUN
ijtc-966	234	47	and	and	CCONJ
ijtc-966	234	48	are	be	AUX
ijtc-966	234	49	interested	interested	ADJ
ijtc-966	234	50	in	in	ADP
ijtc-966	234	51	taking	take	VERB
ijtc-966	234	52	advantage	advantage	NOUN
ijtc-966	234	53	of	of	ADP
ijtc-966	234	54	it	it	PRON
ijtc-966	234	55	.	.	PUNCT
ijtc-966	235	1	b.	b.	PROPN
ijtc-966	235	2	in	in	ADP
ijtc-966	235	3	-	-	PUNCT
ijtc-966	235	4	depth	depth	NOUN
ijtc-966	235	5	and	and	CCONJ
ijtc-966	235	6	comprehensive	comprehensive	ADJ
ijtc-966	235	7	assistance	assistance	NOUN
ijtc-966	235	8	to	to	ADP
ijtc-966	235	9	taxpayers	taxpayer	NOUN
ijtc-966	235	10	also	also	ADV
ijtc-966	235	11	needs	need	VERB
ijtc-966	235	12	to	to	PART
ijtc-966	235	13	be	be	AUX
ijtc-966	235	14	provided	provide	VERB
ijtc-966	235	15	so	so	SCONJ
ijtc-966	235	16	that	that	SCONJ
ijtc-966	235	17	tax	tax	NOUN
ijtc-966	235	18	authorities	authority	NOUN
ijtc-966	235	19	know	know	VERB
ijtc-966	235	20	better	well	ADV
ijtc-966	235	21	what	what	PRON
ijtc-966	235	22	difficulties	difficulty	NOUN
ijtc-966	235	23	taxpayers	taxpayer	NOUN
ijtc-966	235	24	face	face	VERB
ijtc-966	235	25	.	.	PUNCT
ijtc-966	236	1	c.	c.	NOUN
ijtc-966	236	2	improvements	improvement	NOUN
ijtc-966	236	3	in	in	ADP
ijtc-966	236	4	the	the	DET
ijtc-966	236	5	system	system	NOUN
ijtc-966	236	6	also	also	ADV
ijtc-966	236	7	need	need	VERB
ijtc-966	236	8	to	to	PART
ijtc-966	236	9	be	be	AUX
ijtc-966	236	10	made	make	VERB
ijtc-966	236	11	so	so	SCONJ
ijtc-966	236	12	that	that	SCONJ
ijtc-966	236	13	taxpayers	taxpayer	NOUN
ijtc-966	236	14	can	can	AUX
ijtc-966	236	15	easily	easily	ADV
ijtc-966	236	16	report	report	VERB
ijtc-966	236	17	realization	realization	NOUN
ijtc-966	236	18	reports	report	NOUN
ijtc-966	236	19	and	and	CCONJ
ijtc-966	236	20	do	do	AUX
ijtc-966	236	21	not	not	PART
ijtc-966	236	22	experience	experience	VERB
ijtc-966	236	23	problems	problem	NOUN
ijtc-966	236	24	such	such	ADJ
ijtc-966	236	25	as	as	ADP
ijtc-966	236	26	server	server	NOUN
ijtc-966	236	27	downtime	downtime	NOUN
ijtc-966	236	28	.	.	PUNCT
ijtc-966	237	1	reference	reference	PROPN
ijtc-966	237	2	afonso	afonso	PROPN
ijtc-966	237	3	,	,	PUNCT
ijtc-966	237	4	w.	w.	PROPN
ijtc-966	237	5	b.	b.	PROPN
ijtc-966	237	6	(	(	PUNCT
ijtc-966	237	7	2013	2013	NUM
ijtc-966	237	8	)	)	PUNCT
ijtc-966	237	9	.	.	PUNCT
ijtc-966	238	1	coping	cope	VERB
ijtc-966	238	2	with	with	ADP
ijtc-966	238	3	the	the	DET
ijtc-966	238	4	great	great	ADJ
ijtc-966	238	5	recession	recession	NOUN
ijtc-966	238	6	:	:	PUNCT
ijtc-966	238	7	theory	theory	NOUN
ijtc-966	238	8	and	and	CCONJ
ijtc-966	238	9	practice	practice	NOUN
ijtc-966	238	10	for	for	ADP
ijtc-966	238	11	county	county	NOUN
ijtc-966	238	12	governments	government	NOUN
ijtc-966	238	13	.	.	PUNCT
ijtc-966	239	1	international	international	ADJ
ijtc-966	239	2	journal	journal	PROPN
ijtc-966	239	3	of	of	ADP
ijtc-966	239	4	public	public	ADJ
ijtc-966	239	5	administration	administration	NOUN
ijtc-966	239	6	,	,	PUNCT
ijtc-966	239	7	36(11	36(11	NUM
ijtc-966	239	8	)	)	PUNCT
ijtc-966	239	9	,	,	PUNCT
ijtc-966	239	10	768–779	768–779	NUM
ijtc-966	239	11	.	.	PUNCT
ijtc-966	240	1	https://doi.org/10.1080/01900692.2013.794834	https://doi.org/10.1080/01900692.2013.794834	PROPN
ijtc-966	240	2	ann	ann	PROPN
ijtc-966	240	3	,	,	PUNCT
ijtc-966	240	4	s.	s.	PROPN
ijtc-966	240	5	,	,	PUNCT
ijtc-966	240	6	daengdej	daengdej	NOUN
ijtc-966	240	7	,	,	PUNCT
ijtc-966	240	8	j.	j.	PROPN
ijtc-966	240	9	,	,	PUNCT
ijtc-966	240	10	&	&	CCONJ
ijtc-966	240	11	vongurai	vongurai	PROPN
ijtc-966	240	12	,	,	PUNCT
ijtc-966	240	13	r.	r.	PROPN
ijtc-966	240	14	(	(	PUNCT
ijtc-966	240	15	2021	2021	NUM
ijtc-966	240	16	)	)	PUNCT
ijtc-966	240	17	.	.	PUNCT
ijtc-966	241	1	factors	factor	NOUN
ijtc-966	241	2	affecting	affect	VERB
ijtc-966	241	3	acceptance	acceptance	NOUN
ijtc-966	241	4	and	and	CCONJ
ijtc-966	241	5	use	use	NOUN
ijtc-966	241	6	of	of	ADP
ijtc-966	241	7	e	e	NOUN
ijtc-966	241	8	-	-	NOUN
ijtc-966	241	9	tax	tax	NOUN
ijtc-966	241	10	services	service	NOUN
ijtc-966	241	11	among	among	ADP
ijtc-966	241	12	medium	medium	ADJ
ijtc-966	241	13	taxpayers	taxpayer	NOUN
ijtc-966	241	14	in	in	ADP
ijtc-966	241	15	phnom	phnom	PROPN
ijtc-966	241	16	penh	penh	PROPN
ijtc-966	241	17	,	,	PUNCT
ijtc-966	241	18	cambodia	cambodia	PROPN
ijtc-966	241	19	.	.	PUNCT
ijtc-966	242	1	the	the	DET
ijtc-966	242	2	journal	journal	NOUN
ijtc-966	242	3	of	of	ADP
ijtc-966	242	4	asian	asian	ADJ
ijtc-966	242	5	finance	finance	NOUN
ijtc-966	242	6	,	,	PUNCT
ijtc-966	242	7	economics	economic	NOUN
ijtc-966	242	8	and	and	CCONJ
ijtc-966	242	9	business	business	NOUN
ijtc-966	242	10	,	,	PUNCT
ijtc-966	242	11	8(7	8(7	NUM
ijtc-966	242	12	)	)	PUNCT
ijtc-966	242	13	,	,	PUNCT
ijtc-966	242	14	79–90	79–90	NUM
ijtc-966	242	15	.	.	PUNCT
ijtc-966	243	1	https://doi.org/10.13106/jafeb.2021.vol8.no7.0079	https://doi.org/10.13106/jafeb.2021.vol8.no7.0079	X
ijtc-966	243	2	barberia	barberia	PROPN
ijtc-966	243	3	,	,	PUNCT
ijtc-966	243	4	l.	l.	PROPN
ijtc-966	243	5	g.	g.	PROPN
ijtc-966	243	6	,	,	PUNCT
ijtc-966	243	7	de	de	PROPN
ijtc-966	243	8	p.	p.	PROPN
ijtc-966	243	9	moreira	moreira	PROPN
ijtc-966	243	10	,	,	PUNCT
ijtc-966	243	11	n.	n.	PROPN
ijtc-966	243	12	,	,	PUNCT
ijtc-966	243	13	kemp	kemp	PROPN
ijtc-966	243	14	,	,	PUNCT
ijtc-966	243	15	b.	b.	PROPN
ijtc-966	243	16	,	,	PUNCT
ijtc-966	243	17	de	de	PROPN
ijtc-966	243	18	sousa	sousa	PROPN
ijtc-966	243	19	mascena	mascena	PROPN
ijtc-966	243	20	veras	veras	PROPN
ijtc-966	243	21	,	,	PUNCT
ijtc-966	243	22	m.	m.	NOUN
ijtc-966	243	23	a.	a.	PROPN
ijtc-966	243	24	,	,	PUNCT
ijtc-966	243	25	zamudio	zamudio	NOUN
ijtc-966	243	26	,	,	PUNCT
ijtc-966	243	27	m.	m.	NOUN
ijtc-966	243	28	,	,	PUNCT
ijtc-966	243	29	rosa	rosa	PROPN
ijtc-966	243	30	,	,	PUNCT
ijtc-966	243	31	i.	i.	PROPN
ijtc-966	243	32	s.	s.	PROPN
ijtc-966	243	33	c.	c.	PROPN
ijtc-966	243	34	,	,	PUNCT
ijtc-966	243	35	de	de	PROPN
ijtc-966	243	36	j.	j.	PROPN
ijtc-966	243	37	carvalho	carvalho	PROPN
ijtc-966	243	38	,	,	PUNCT
ijtc-966	243	39	r.	r.	PROPN
ijtc-966	243	40	,	,	PUNCT
ijtc-966	243	41	&	&	CCONJ
ijtc-966	243	42	sousa	sousa	PROPN
ijtc-966	243	43	,	,	PUNCT
ijtc-966	243	44	t.	t.	PROPN
ijtc-966	243	45	c.	c.	PROPN
ijtc-966	243	46	m.	m.	PROPN
ijtc-966	243	47	(	(	PUNCT
ijtc-966	243	48	2022	2022	NUM
ijtc-966	243	49	)	)	PUNCT
ijtc-966	243	50	.	.	PUNCT
ijtc-966	244	1	evaluation	evaluation	NOUN
ijtc-966	244	2	of	of	ADP
ijtc-966	244	3	the	the	DET
ijtc-966	244	4	effectiveness	effectiveness	NOUN
ijtc-966	244	5	of	of	ADP
ijtc-966	244	6	surveillance	surveillance	NOUN
ijtc-966	244	7	policies	policy	NOUN
ijtc-966	244	8	to	to	PART
ijtc-966	244	9	control	control	VERB
ijtc-966	244	10	the	the	DET
ijtc-966	244	11	covid-19	covid-19	PROPN
ijtc-966	244	12	pandemic	pandemic	NOUN
ijtc-966	244	13	in	in	ADP
ijtc-966	244	14	são	são	PROPN
ijtc-966	244	15	paulo	paulo	PROPN
ijtc-966	244	16	,	,	PUNCT
ijtc-966	244	17	brazil	brazil	PROPN
ijtc-966	244	18	.	.	PUNCT
ijtc-966	245	1	global	global	ADJ
ijtc-966	245	2	health	health	PROPN
ijtc-966	245	3	research	research	NOUN
ijtc-966	245	4	and	and	CCONJ
ijtc-966	245	5	policy	policy	NOUN
ijtc-966	245	6	,	,	PUNCT
ijtc-966	245	7	7(1	7(1	NUM
ijtc-966	245	8	)	)	PUNCT
ijtc-966	245	9	.	.	PUNCT
ijtc-966	246	1	https://doi.org/10.1186/s41256-022-00260-4	https://doi.org/10.1186/s41256-022-00260-4	NUM
ijtc-966	246	2	benavides	benavide	NOUN
ijtc-966	246	3	,	,	PUNCT
ijtc-966	246	4	a.	a.	PROPN
ijtc-966	246	5	d.	d.	PROPN
ijtc-966	246	6	,	,	PUNCT
ijtc-966	246	7	&	&	CCONJ
ijtc-966	246	8	peters	peters	PROPN
ijtc-966	246	9	,	,	PUNCT
ijtc-966	246	10	e.	e.	PROPN
ijtc-966	246	11	(	(	PUNCT
ijtc-966	246	12	2015	2015	NUM
ijtc-966	246	13	)	)	PUNCT
ijtc-966	246	14	.	.	PUNCT
ijtc-966	247	1	social	social	ADJ
ijtc-966	247	2	norms	norm	NOUN
ijtc-966	247	3	theory	theory	NOUN
ijtc-966	247	4	,	,	PUNCT
ijtc-966	247	5	enforcement	enforcement	NOUN
ijtc-966	247	6	,	,	PUNCT
ijtc-966	247	7	and	and	CCONJ
ijtc-966	247	8	management	management	NOUN
ijtc-966	247	9	concepts	concept	NOUN
ijtc-966	247	10	:	:	PUNCT
ijtc-966	247	11	an	an	DET
ijtc-966	247	12	analysis	analysis	NOUN
ijtc-966	247	13	of	of	ADP
ijtc-966	247	14	local	local	ADJ
ijtc-966	247	15	smoking	smoking	NOUN
ijtc-966	247	16	ban	ban	NOUN
ijtc-966	247	17	ordinances	ordinance	NOUN
ijtc-966	247	18	.	.	PUNCT
ijtc-966	248	1	international	international	ADJ
ijtc-966	248	2	journal	journal	NOUN
ijtc-966	248	3	of	of	ADP
ijtc-966	248	4	public	public	ADJ
ijtc-966	248	5	administration	administration	NOUN
ijtc-966	248	6	,	,	PUNCT
ijtc-966	248	7	38(5	38(5	NUM
ijtc-966	248	8	)	)	PUNCT
ijtc-966	248	9	,	,	PUNCT
ijtc-966	248	10	335–345	335–345	NUM
ijtc-966	248	11	.	.	PUNCT
ijtc-966	248	12	https://doi.org/10.1080/01900692.2014.938817	https://doi.org/10.1080/01900692.2014.938817	PROPN
ijtc-966	248	13	dixon	dixon	PROPN
ijtc-966	248	14	,	,	PUNCT
ijtc-966	248	15	r.	r.	PROPN
ijtc-966	248	16	,	,	PUNCT
ijtc-966	248	17	&	&	CCONJ
ijtc-966	248	18	elston	elston	PROPN
ijtc-966	248	19	,	,	PUNCT
ijtc-966	248	20	t.	t.	PROPN
ijtc-966	248	21	(	(	PUNCT
ijtc-966	248	22	2019	2019	NUM
ijtc-966	248	23	)	)	PUNCT
ijtc-966	248	24	.	.	PUNCT
ijtc-966	249	1	should	should	AUX
ijtc-966	249	2	councils	council	NOUN
ijtc-966	249	3	collaborate	collaborate	VERB
ijtc-966	249	4	?	?	PUNCT
ijtc-966	250	1	evaluating	evaluate	VERB
ijtc-966	250	2	shared	shared	ADJ
ijtc-966	250	3	administration	administration	NOUN
ijtc-966	250	4	and	and	CCONJ
ijtc-966	250	5	tax	tax	NOUN
ijtc-966	250	6	services	service	NOUN
ijtc-966	250	7	in	in	ADP
ijtc-966	250	8	english	english	ADJ
ijtc-966	250	9	local	local	ADJ
ijtc-966	250	10	government	government	NOUN
ijtc-966	250	11	.	.	PUNCT
ijtc-966	251	1	public	public	ADJ
ijtc-966	251	2	money	money	NOUN
ijtc-966	251	3	and	and	CCONJ
ijtc-966	251	4	management	management	NOUN
ijtc-966	251	5	,	,	PUNCT
ijtc-966	251	6	39(1	39(1	NUM
ijtc-966	251	7	)	)	PUNCT
ijtc-966	251	8	,	,	PUNCT
ijtc-966	251	9	26–36	26–36	NUM
ijtc-966	251	10	.	.	PUNCT
ijtc-966	252	1	https://doi.org/10.1080/09540962.2019.1537704	https://doi.org/10.1080/09540962.2019.1537704	X
ijtc-966	252	2	drucker	drucker	PROPN
ijtc-966	252	3	,	,	PUNCT
ijtc-966	252	4	j.	j.	PROPN
ijtc-966	252	5	,	,	PUNCT
ijtc-966	252	6	funderburg	funderburg	PROPN
ijtc-966	252	7	,	,	PUNCT
ijtc-966	252	8	r.	r.	PROPN
ijtc-966	252	9	,	,	PUNCT
ijtc-966	252	10	merriman	merriman	PROPN
ijtc-966	252	11	,	,	PUNCT
ijtc-966	252	12	d.	d.	PROPN
ijtc-966	252	13	,	,	PUNCT
ijtc-966	252	14	&	&	CCONJ
ijtc-966	252	15	weber	weber	PROPN
ijtc-966	252	16	,	,	PUNCT
ijtc-966	252	17	r.	r.	PROPN
ijtc-966	252	18	(	(	PUNCT
ijtc-966	252	19	2020	2020	NUM
ijtc-966	252	20	)	)	PUNCT
ijtc-966	252	21	.	.	PUNCT
ijtc-966	253	1	do	do	AUX
ijtc-966	253	2	local	local	ADJ
ijtc-966	253	3	governments	government	NOUN
ijtc-966	253	4	use	use	VERB
ijtc-966	253	5	business	business	NOUN
ijtc-966	253	6	tax	tax	NOUN
ijtc-966	253	7	incentives	incentive	NOUN
ijtc-966	253	8	to	to	PART
ijtc-966	253	9	compensate	compensate	VERB
ijtc-966	253	10	for	for	ADP
ijtc-966	253	11	high	high	ADJ
ijtc-966	253	12	business	business	NOUN
ijtc-966	253	13	property	property	NOUN
ijtc-966	253	14	taxes	taxis	NOUN
ijtc-966	253	15	?	?	PUNCT
ijtc-966	254	1	regional	regional	ADJ
ijtc-966	254	2	science	science	NOUN
ijtc-966	254	3	and	and	CCONJ
ijtc-966	254	4	urban	urban	ADJ
ijtc-966	254	5	economics	economic	NOUN
ijtc-966	254	6	,	,	PUNCT
ijtc-966	254	7	81	81	NUM
ijtc-966	254	8	.	.	PUNCT
ijtc-966	255	1	https://doi.org/10.1016/j.regsciurbeco.2019.103498	https://doi.org/10.1016/j.regsciurbeco.2019.103498	PROPN
ijtc-966	255	2	dunn	dunn	PROPN
ijtc-966	255	3	,	,	PUNCT
ijtc-966	255	4	j.	j.	PROPN
ijtc-966	255	5	r.	r.	PROPN
ijtc-966	255	6	,	,	PUNCT
ijtc-966	255	7	van	van	PROPN
ijtc-966	255	8	der	der	PROPN
ijtc-966	255	9	meulen	meulen	PROPN
ijtc-966	255	10	,	,	PUNCT
ijtc-966	255	11	e.	e.	PROPN
ijtc-966	255	12	,	,	PUNCT
ijtc-966	255	13	o’campo	o’campo	VERB
ijtc-966	255	14	,	,	PUNCT
ijtc-966	255	15	p.	p.	NOUN
ijtc-966	255	16	,	,	PUNCT
ijtc-966	255	17	&	&	CCONJ
ijtc-966	255	18	muntaner	muntaner	PROPN
ijtc-966	255	19	,	,	PUNCT
ijtc-966	255	20	c.	c.	PROPN
ijtc-966	255	21	(	(	PUNCT
ijtc-966	255	22	2013	2013	NUM
ijtc-966	255	23	)	)	PUNCT
ijtc-966	255	24	.	.	PUNCT
ijtc-966	256	1	improving	improve	VERB
ijtc-966	256	2	health	health	NOUN
ijtc-966	256	3	equity	equity	NOUN
ijtc-966	256	4	through	through	ADP
ijtc-966	256	5	theory	theory	NOUN
ijtc-966	256	6	-	-	PUNCT
ijtc-966	256	7	informed	inform	VERB
ijtc-966	256	8	evaluations	evaluation	NOUN
ijtc-966	256	9	:	:	PUNCT
ijtc-966	256	10	a	a	DET
ijtc-966	256	11	look	look	NOUN
ijtc-966	256	12	at	at	ADP
ijtc-966	256	13	housing	housing	NOUN
ijtc-966	256	14	first	first	ADJ
ijtc-966	256	15	strategies	strategy	NOUN
ijtc-966	256	16	,	,	PUNCT
ijtc-966	256	17	cross	cross	ADJ
ijtc-966	256	18	-	-	ADJ
ijtc-966	256	19	sectoral	sectoral	ADJ
ijtc-966	256	20	health	health	NOUN
ijtc-966	256	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	NOUN
ijtc-966	256	22	evaluation	evaluation	NOUN
ijtc-966	256	23	of	of	ADP
ijtc-966	256	24	tax	tax	NOUN
ijtc-966	256	25	incentive	incentive	NOUN
ijtc-966	256	26	policy	policy	NOUN
ijtc-966	256	27	for	for	ADP
ijtc-966	256	28	msmes	msme	NOUN
ijtc-966	256	29	in	in	ADP
ijtc-966	256	30	the	the	DET
ijtc-966	256	31	covid-19	covid-19	PROPN
ijtc-966	256	32	pandemic	pandemic	ADJ
ijtc-966	256	33	period	period	NOUN
ijtc-966	256	34	in	in	ADP
ijtc-966	256	35	improving	improve	VERB
ijtc-966	256	36	taxpayer	taxpayer	NOUN
ijtc-966	256	37	compliance	compliance	NOUN
ijtc-966	256	38	at	at	ADP
ijtc-966	256	39	the	the	DET
ijtc-966	256	40	jakarta	jakarta	PROPN
ijtc-966	256	41	kelapa	kelapa	PROPN
ijtc-966	256	42	gading	gading	PROPN
ijtc-966	256	43	primary	primary	ADJ
ijtc-966	256	44	tax	tax	NOUN
ijtc-966	256	45	service	service	NOUN
ijtc-966	256	46	office	office	NOUN
ijtc-966	256	47	rulandari	rulandari	NOUN
ijtc-966	256	48	911	911	NUM
ijtc-966	256	49	|	|	CCONJ
ijtc-966	256	50	ilomata	ilomata	PROPN
ijtc-966	256	51	international	international	ADJ
ijtc-966	256	52	journal	journal	NOUN
ijtc-966	256	53	of	of	ADP
ijtc-966	256	54	tax	tax	PROPN
ijtc-966	256	55	&	&	CCONJ
ijtc-966	256	56	accounting	account	VERB
ijtc-966	256	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	256	58	programs	program	NOUN
ijtc-966	256	59	,	,	PUNCT
ijtc-966	256	60	and	and	CCONJ
ijtc-966	256	61	prostitution	prostitution	NOUN
ijtc-966	256	62	policy	policy	NOUN
ijtc-966	256	63	.	.	PUNCT
ijtc-966	257	1	evaluation	evaluation	NOUN
ijtc-966	257	2	and	and	CCONJ
ijtc-966	257	3	program	program	NOUN
ijtc-966	257	4	planning	planning	NOUN
ijtc-966	257	5	,	,	PUNCT
ijtc-966	257	6	36(1	36(1	NUM
ijtc-966	257	7	)	)	PUNCT
ijtc-966	257	8	,	,	PUNCT
ijtc-966	257	9	184–190	184–190	NUM
ijtc-966	257	10	.	.	PUNCT
ijtc-966	258	1	https://doi.org/10.1016/j.evalprogplan.2012.03.006	https://doi.org/10.1016/j.evalprogplan.2012.03.006	ADJ
ijtc-966	258	2	enrich	enrich	NOUN
ijtc-966	258	3	,	,	PUNCT
ijtc-966	258	4	p.	p.	PROPN
ijtc-966	258	5	d.	d.	PROPN
ijtc-966	258	6	(	(	PUNCT
ijtc-966	258	7	2002	2002	NUM
ijtc-966	258	8	)	)	PUNCT
ijtc-966	258	9	.	.	PUNCT
ijtc-966	259	1	business	business	NOUN
ijtc-966	259	2	tax	tax	NOUN
ijtc-966	259	3	incentives	incentive	NOUN
ijtc-966	259	4	:	:	PUNCT
ijtc-966	259	5	a	a	DET
ijtc-966	259	6	status	status	NOUN
ijtc-966	259	7	report	report	NOUN
ijtc-966	259	8	.	.	PUNCT
ijtc-966	260	1	urban	urban	ADJ
ijtc-966	260	2	lawyer	lawyer	NOUN
ijtc-966	260	3	,	,	PUNCT
ijtc-966	260	4	34(2	34(2	NUM
ijtc-966	260	5	)	)	PUNCT
ijtc-966	260	6	,	,	PUNCT
ijtc-966	260	7	415–428	415–428	NUM
ijtc-966	260	8	.	.	PUNCT
ijtc-966	261	1	https://www.scopus.com/inward/record.uri?eid=2-s2.00036309661&partnerid=40&md5=ad43a92e1553bfbc00f9410373f524f4	https://www.scopus.com/inward/record.uri?eid=2-s2.00036309661&partnerid=40&md5=ad43a92e1553bfbc00f9410373f524f4	PROPN
ijtc-966	261	2	estrada	estrada	PROPN
ijtc-966	261	3	,	,	PUNCT
ijtc-966	261	4	m.	m.	PROPN
ijtc-966	261	5	a.	a.	PROPN
ijtc-966	261	6	r.	r.	PROPN
ijtc-966	261	7	,	,	PUNCT
ijtc-966	261	8	koutrunas	koutrunas	PROPN
ijtc-966	261	9	,	,	PUNCT
ijtc-966	261	10	e.	e.	PROPN
ijtc-966	261	11	,	,	PUNCT
ijtc-966	261	12	&	&	CCONJ
ijtc-966	261	13	lee	lee	PROPN
ijtc-966	261	14	,	,	PUNCT
ijtc-966	261	15	m.	m.	NOUN
ijtc-966	261	16	(	(	PUNCT
ijtc-966	261	17	2020	2020	NUM
ijtc-966	261	18	)	)	PUNCT
ijtc-966	261	19	.	.	PUNCT
ijtc-966	262	1	stagpression	stagpression	NOUN
ijtc-966	262	2	:	:	PUNCT
ijtc-966	262	3	the	the	DET
ijtc-966	262	4	economic	economic	ADJ
ijtc-966	262	5	and	and	CCONJ
ijtc-966	262	6	financial	financial	ADJ
ijtc-966	262	7	impact	impact	NOUN
ijtc-966	262	8	of	of	ADP
ijtc-966	262	9	covid-19	covid-19	PROPN
ijtc-966	262	10	pandemic	pandemic	NOUN
ijtc-966	262	11	.	.	PUNCT
ijtc-966	263	1	in	in	ADP
ijtc-966	263	2	national	national	ADJ
ijtc-966	263	3	tax	tax	NOUN
ijtc-966	263	4	journal	journal	PROPN
ijtc-966	263	5	.	.	PUNCT
ijtc-966	264	1	gonzález	gonzález	PROPN
ijtc-966	264	2	canché	canché	NOUN
ijtc-966	264	3	,	,	PUNCT
ijtc-966	264	4	m.	m.	NOUN
ijtc-966	264	5	s.	s.	PROPN
ijtc-966	264	6	(	(	PUNCT
ijtc-966	264	7	2022	2022	NUM
ijtc-966	264	8	)	)	PUNCT
ijtc-966	264	9	.	.	PUNCT
ijtc-966	265	1	post	post	ADJ
ijtc-966	265	2	-	-	ADJ
ijtc-966	265	3	purchase	purchase	ADJ
ijtc-966	265	4	federal	federal	ADJ
ijtc-966	265	5	financial	financial	ADJ
ijtc-966	265	6	aid	aid	NOUN
ijtc-966	265	7	:	:	PUNCT
ijtc-966	265	8	how	how	SCONJ
ijtc-966	265	9	(	(	PUNCT
ijtc-966	265	10	in)effective	in)effective	ADJ
ijtc-966	265	11	is	be	AUX
ijtc-966	265	12	the	the	DET
ijtc-966	265	13	irs	irs	PROPN
ijtc-966	265	14	’s	’s	PART
ijtc-966	265	15	student	student	NOUN
ijtc-966	265	16	loan	loan	NOUN
ijtc-966	265	17	interest	interest	NOUN
ijtc-966	265	18	deduction	deduction	NOUN
ijtc-966	265	19	(	(	PUNCT
ijtc-966	265	20	slid	slide	VERB
ijtc-966	265	21	)	)	PUNCT
ijtc-966	265	22	in	in	ADP
ijtc-966	265	23	reaching	reach	VERB
ijtc-966	265	24	lower	low	ADJ
ijtc-966	265	25	-	-	PUNCT
ijtc-966	265	26	income	income	NOUN
ijtc-966	265	27	taxpayers	taxpayer	NOUN
ijtc-966	265	28	and	and	CCONJ
ijtc-966	265	29	students	student	NOUN
ijtc-966	265	30	?	?	PUNCT
ijtc-966	266	1	research	research	NOUN
ijtc-966	266	2	in	in	ADP
ijtc-966	266	3	higher	high	ADJ
ijtc-966	266	4	education	education	NOUN
ijtc-966	266	5	,	,	PUNCT
ijtc-966	266	6	63(6	63(6	PROPN
ijtc-966	266	7	)	)	PUNCT
ijtc-966	266	8	,	,	PUNCT
ijtc-966	266	9	933–986	933–986	NUM
ijtc-966	266	10	.	.	PUNCT
ijtc-966	267	1	https://doi.org/10.1007/s11162-02109672-6	https://doi.org/10.1007/s11162-02109672-6	PROPN
ijtc-966	267	2	hembre	hembre	PROPN
ijtc-966	267	3	,	,	PUNCT
ijtc-966	267	4	e.	e.	PROPN
ijtc-966	267	5	,	,	PUNCT
ijtc-966	267	6	&	&	CCONJ
ijtc-966	267	7	dantas	dantas	PROPN
ijtc-966	267	8	,	,	PUNCT
ijtc-966	267	9	r.	r.	PROPN
ijtc-966	267	10	(	(	PUNCT
ijtc-966	267	11	2022	2022	NUM
ijtc-966	267	12	)	)	PUNCT
ijtc-966	267	13	.	.	PUNCT
ijtc-966	268	1	tax	tax	NOUN
ijtc-966	268	2	incentives	incentive	NOUN
ijtc-966	268	3	and	and	CCONJ
ijtc-966	268	4	housing	housing	NOUN
ijtc-966	268	5	decisions	decision	NOUN
ijtc-966	268	6	:	:	PUNCT
ijtc-966	268	7	effects	effect	NOUN
ijtc-966	268	8	of	of	ADP
ijtc-966	268	9	the	the	DET
ijtc-966	268	10	tax	tax	NOUN
ijtc-966	268	11	cut	cut	NOUN
ijtc-966	268	12	and	and	CCONJ
ijtc-966	268	13	jobs	job	NOUN
ijtc-966	268	14	act	act	PROPN
ijtc-966	268	15	.	.	PUNCT
ijtc-966	269	1	regional	regional	ADJ
ijtc-966	269	2	science	science	NOUN
ijtc-966	269	3	and	and	CCONJ
ijtc-966	269	4	urban	urban	ADJ
ijtc-966	269	5	economics	economic	NOUN
ijtc-966	269	6	,	,	PUNCT
ijtc-966	269	7	95	95	NUM
ijtc-966	269	8	.	.	PUNCT
ijtc-966	270	1	https://doi.org/10.1016/j.regsciurbeco.2022.103800	https://doi.org/10.1016/j.regsciurbeco.2022.103800	PROPN
ijtc-966	270	2	kasami	kasami	PROPN
ijtc-966	270	3	,	,	PUNCT
ijtc-966	270	4	s.	s.	PROPN
ijtc-966	270	5	(	(	PUNCT
ijtc-966	270	6	2021	2021	NUM
ijtc-966	270	7	)	)	PUNCT
ijtc-966	270	8	.	.	PUNCT
ijtc-966	271	1	evaluation	evaluation	NOUN
ijtc-966	271	2	of	of	ADP
ijtc-966	271	3	health	health	NOUN
ijtc-966	271	4	protocol	protocol	NOUN
ijtc-966	271	5	policy	policy	NOUN
ijtc-966	271	6	in	in	ADP
ijtc-966	271	7	the	the	DET
ijtc-966	271	8	prevention	prevention	NOUN
ijtc-966	271	9	and	and	CCONJ
ijtc-966	271	10	control	control	NOUN
ijtc-966	271	11	of	of	ADP
ijtc-966	271	12	covid19	covid19	NOUN
ijtc-966	271	13	(	(	PUNCT
ijtc-966	271	14	a	a	DET
ijtc-966	271	15	study	study	NOUN
ijtc-966	271	16	in	in	ADP
ijtc-966	271	17	sumbang	sumbang	PROPN
ijtc-966	271	18	village	village	NOUN
ijtc-966	271	19	,	,	PUNCT
ijtc-966	271	20	bojonegoro	bojonegoro	PROPN
ijtc-966	271	21	district	district	PROPN
ijtc-966	271	22	.	.	PUNCT
ijtc-966	272	1	bojonegoro	bojonegoro	PROPN
ijtc-966	272	2	regency).scientific	regency).scientific	PROPN
ijtc-966	272	3	journal	journal	PROPN
ijtc-966	272	4	of	of	ADP
ijtc-966	272	5	state	state	PROPN
ijtc-966	272	6	administration	administration	NOUN
ijtc-966	272	7	,	,	PUNCT
ijtc-966	272	8	30–34	30–34	NUM
ijtc-966	272	9	.	.	PUNCT
ijtc-966	273	1	khan	khan	PROPN
ijtc-966	273	2	,	,	PUNCT
ijtc-966	273	3	s.	s.	PROPN
ijtc-966	273	4	,	,	PUNCT
ijtc-966	273	5	khan	khan	PROPN
ijtc-966	273	6	,	,	PUNCT
ijtc-966	273	7	m.	m.	PROPN
ijtc-966	273	8	k.	k.	PROPN
ijtc-966	273	9	,	,	PUNCT
ijtc-966	273	10	&	&	CCONJ
ijtc-966	273	11	khan	khan	PROPN
ijtc-966	273	12	,	,	PUNCT
ijtc-966	273	13	r.	r.	PROPN
ijtc-966	273	14	(	(	PUNCT
ijtc-966	273	15	2023	2023	NUM
ijtc-966	273	16	)	)	PUNCT
ijtc-966	273	17	.	.	PUNCT
ijtc-966	274	1	harnessing	harness	VERB
ijtc-966	274	2	intelligent	intelligent	ADJ
ijtc-966	274	3	technologies	technology	NOUN
ijtc-966	274	4	to	to	PART
ijtc-966	274	5	curb	curb	VERB
ijtc-966	274	6	covid19	covid19	NOUN
ijtc-966	274	7	pandemic	pandemic	ADJ
ijtc-966	274	8	:	:	PUNCT
ijtc-966	274	9	taxonomy	taxonomy	NOUN
ijtc-966	274	10	and	and	CCONJ
ijtc-966	274	11	open	open	ADJ
ijtc-966	274	12	challenges	challenge	NOUN
ijtc-966	274	13	.	.	PUNCT
ijtc-966	275	1	computing	computing	NOUN
ijtc-966	275	2	,	,	PUNCT
ijtc-966	275	3	105(4	105(4	NUM
ijtc-966	275	4	)	)	PUNCT
ijtc-966	275	5	,	,	PUNCT
ijtc-966	275	6	811–830	811–830	NUM
ijtc-966	275	7	.	.	PUNCT
ijtc-966	276	1	https://doi.org/10.1007/s00607-021-00983-1	https://doi.org/10.1007/s00607-021-00983-1	PROPN
ijtc-966	276	2	kovac	kovac	PROPN
ijtc-966	276	3	,	,	PUNCT
ijtc-966	276	4	p.	p.	PROPN
ijtc-966	276	5	,	,	PUNCT
ijtc-966	276	6	&	&	CCONJ
ijtc-966	276	7	klun	klun	PROPN
ijtc-966	276	8	,	,	PUNCT
ijtc-966	276	9	m.	m.	NOUN
ijtc-966	276	10	(	(	PUNCT
ijtc-966	276	11	2021	2021	NUM
ijtc-966	276	12	)	)	PUNCT
ijtc-966	276	13	.	.	PUNCT
ijtc-966	277	1	an	an	DET
ijtc-966	277	2	analysis	analysis	NOUN
ijtc-966	277	3	of	of	ADP
ijtc-966	277	4	the	the	DET
ijtc-966	277	5	slovenian	slovenian	ADJ
ijtc-966	277	6	tax	tax	PROPN
ijtc-966	277	7	administration	administration	PROPN
ijtc-966	277	8	response	response	NOUN
ijtc-966	277	9	during	during	ADP
ijtc-966	277	10	covid-19	covid-19	PROPN
ijtc-966	277	11	:	:	PUNCT
ijtc-966	277	12	between	between	ADP
ijtc-966	277	13	normative	normative	ADJ
ijtc-966	277	14	measures	measure	NOUN
ijtc-966	277	15	and	and	CCONJ
ijtc-966	277	16	economic	economic	ADJ
ijtc-966	277	17	reality	reality	NOUN
ijtc-966	277	18	"	"	PUNCT
ijtc-966	277	19	.	.	PUNCT
ijtc-966	278	1	economic	economic	ADJ
ijtc-966	278	2	and	and	CCONJ
ijtc-966	278	3	business	business	NOUN
ijtc-966	278	4	review	review	NOUN
ijtc-966	278	5	for	for	ADP
ijtc-966	278	6	central	central	ADJ
ijtc-966	278	7	and	and	CCONJ
ijtc-966	278	8	south	south	ADJ
ijtc-966	278	9	eastern	eastern	PROPN
ijtc-966	278	10	europe	europe	PROPN
ijtc-966	278	11	,	,	PUNCT
ijtc-966	278	12	23(4	23(4	NOUN
ijtc-966	278	13	)	)	PUNCT
ijtc-966	278	14	,	,	PUNCT
ijtc-966	278	15	234–250	234–250	NUM
ijtc-966	278	16	.	.	PUNCT
ijtc-966	279	1	kumala	kumala	PROPN
ijtc-966	279	2	,	,	PUNCT
ijtc-966	279	3	r.	r.	PROPN
ijtc-966	279	4	,	,	PUNCT
ijtc-966	279	5	subagyo	subagyo	PROPN
ijtc-966	279	6	,	,	PUNCT
ijtc-966	279	7	a.	a.	NOUN
ijtc-966	279	8	,	,	PUNCT
ijtc-966	279	9	harjo	harjo	PROPN
ijtc-966	279	10	,	,	PUNCT
ijtc-966	279	11	d.	d.	PROPN
ijtc-966	279	12	,	,	PUNCT
ijtc-966	279	13	arimbhi	arimbhi	PROPN
ijtc-966	279	14	,	,	PUNCT
ijtc-966	279	15	p.	p.	NOUN
ijtc-966	279	16	,	,	PUNCT
ijtc-966	279	17	&	&	CCONJ
ijtc-966	279	18	hidayati	hidayati	PROPN
ijtc-966	279	19	.	.	PUNCT
ijtc-966	280	1	(	(	PUNCT
ijtc-966	280	2	2021	2021	NUM
ijtc-966	280	3	)	)	PUNCT
ijtc-966	280	4	.	.	PUNCT
ijtc-966	281	1	mainita	mainita	PROPN
ijtc-966	281	2	“	"	PUNCT
ijtc-966	281	3	effectiveness	effectiveness	NOUN
ijtc-966	281	4	of	of	ADP
ijtc-966	281	5	application	application	NOUN
ijtc-966	281	6	of	of	ADP
ijtc-966	281	7	online	online	ADJ
ijtc-966	281	8	objection	objection	NOUN
ijtc-966	281	9	submission	submission	NOUN
ijtc-966	281	10	service	service	NOUN
ijtc-966	281	11	(	(	PUNCT
ijtc-966	281	12	e	e	NOUN
ijtc-966	281	13	-	-	NOUN
ijtc-966	281	14	objection	objection	NOUN
ijtc-966	281	15	)	)	PUNCT
ijtc-966	281	16	at	at	ADP
ijtc-966	281	17	the	the	DET
ijtc-966	281	18	primary	primary	ADJ
ijtc-966	281	19	tax	tax	NOUN
ijtc-966	281	20	office	office	NOUN
ijtc-966	281	21	of	of	ADP
ijtc-966	281	22	south	south	PROPN
ijtc-966	281	23	bekasi	bekasi	PROPN
ijtc-966	281	24	(	(	PUNCT
ijtc-966	281	25	vol	vol	NOUN
ijtc-966	281	26	.	.	NOUN
ijtc-966	281	27	8	8	NUM
ijtc-966	281	28	,	,	PUNCT
ijtc-966	281	29	issue	issue	NOUN
ijtc-966	281	30	2	2	NUM
ijtc-966	281	31	,	,	PUNCT
ijtc-966	281	32	pp	pp	ADJ
ijtc-966	281	33	.	.	PUNCT
ijtc-966	282	1	97–104	97–104	NUM
ijtc-966	282	2	)	)	PUNCT
ijtc-966	282	3	.	.	PUNCT
ijtc-966	283	1	liu	liu	PROPN
ijtc-966	283	2	,	,	PUNCT
ijtc-966	283	3	y.	y.	PROPN
ijtc-966	283	4	,	,	PUNCT
ijtc-966	283	5	tai	tai	PROPN
ijtc-966	283	6	,	,	PUNCT
ijtc-966	283	7	h.	h.	PROPN
ijtc-966	283	8	,	,	PUNCT
ijtc-966	283	9	&	&	CCONJ
ijtc-966	283	10	yang	yang	PROPN
ijtc-966	283	11	,	,	PUNCT
ijtc-966	283	12	c.	c.	PROPN
ijtc-966	283	13	(	(	PUNCT
ijtc-966	283	14	2020	2020	NUM
ijtc-966	283	15	)	)	PUNCT
ijtc-966	283	16	.	.	PUNCT
ijtc-966	284	1	fiscal	fiscal	ADJ
ijtc-966	284	2	incentives	incentive	NOUN
ijtc-966	284	3	and	and	CCONJ
ijtc-966	284	4	local	local	ADJ
ijtc-966	284	5	tax	tax	NOUN
ijtc-966	284	6	competition	competition	NOUN
ijtc-966	284	7	:	:	PUNCT
ijtc-966	284	8	evidence	evidence	NOUN
ijtc-966	284	9	from	from	ADP
ijtc-966	284	10	china	china	PROPN
ijtc-966	284	11	.	.	PUNCT
ijtc-966	285	1	world	world	NOUN
ijtc-966	285	2	economy	economy	NOUN
ijtc-966	285	3	,	,	PUNCT
ijtc-966	285	4	43(12	43(12	NUM
ijtc-966	285	5	)	)	PUNCT
ijtc-966	285	6	,	,	PUNCT
ijtc-966	285	7	3340–3356	3340–3356	NUM
ijtc-966	285	8	.	.	PUNCT
ijtc-966	286	1	https://doi.org/10.1111/twec.12959	https://doi.org/10.1111/twec.12959	NOUN
ijtc-966	286	2	ojide	ojide	ADV
ijtc-966	286	3	,	,	PUNCT
ijtc-966	286	4	m.	m.	NOUN
ijtc-966	286	5	g.	g.	PROPN
ijtc-966	286	6	,	,	PUNCT
ijtc-966	286	7	agu	agu	PROPN
ijtc-966	286	8	,	,	PUNCT
ijtc-966	286	9	c.	c.	PROPN
ijtc-966	286	10	o.	o.	PROPN
ijtc-966	286	11	,	,	PUNCT
ijtc-966	286	12	ohalete	ohalete	ADJ
ijtc-966	286	13	,	,	PUNCT
ijtc-966	286	14	p.	p.	NOUN
ijtc-966	286	15	,	,	PUNCT
ijtc-966	286	16	&	&	CCONJ
ijtc-966	286	17	chinanuife	chinanuife	NOUN
ijtc-966	286	18	,	,	PUNCT
ijtc-966	286	19	e.	e.	PROPN
ijtc-966	286	20	(	(	PUNCT
ijtc-966	286	21	2022	2022	NUM
ijtc-966	286	22	)	)	PUNCT
ijtc-966	286	23	.	.	PUNCT
ijtc-966	287	1	nigerian	nigerian	ADJ
ijtc-966	287	2	economic	economic	ADJ
ijtc-966	287	3	policy	policy	NOUN
ijtc-966	287	4	response	response	NOUN
ijtc-966	287	5	to	to	ADP
ijtc-966	287	6	covid-19	covid-19	PROPN
ijtc-966	287	7	:	:	PUNCT
ijtc-966	287	8	an	an	DET
ijtc-966	287	9	evaluation	evaluation	NOUN
ijtc-966	287	10	of	of	ADP
ijtc-966	287	11	policy	policy	NOUN
ijtc-966	287	12	actors	actor	NOUN
ijtc-966	287	13	’	'	PUNCT
ijtc-966	287	14	views	view	NOUN
ijtc-966	287	15	.	.	PUNCT
ijtc-966	288	1	poverty	poverty	NOUN
ijtc-966	288	2	and	and	CCONJ
ijtc-966	288	3	public	public	ADJ
ijtc-966	288	4	policy	policy	NOUN
ijtc-966	288	5	,	,	PUNCT
ijtc-966	288	6	14(1	14(1	NUM
ijtc-966	288	7	)	)	PUNCT
ijtc-966	288	8	,	,	PUNCT
ijtc-966	288	9	69–85	69–85	NUM
ijtc-966	288	10	.	.	PUNCT
ijtc-966	289	1	https://doi.org/10.1002/pop4.332	https://doi.org/10.1002/pop4.332	PROPN
ijtc-966	289	2	okafor	okafor	PROPN
ijtc-966	289	3	,	,	PUNCT
ijtc-966	289	4	l.	l.	PROPN
ijtc-966	289	5	e.	e.	PROPN
ijtc-966	289	6	,	,	PUNCT
ijtc-966	289	7	bhattacharya	bhattacharya	PROPN
ijtc-966	289	8	,	,	PUNCT
ijtc-966	289	9	m.	m.	NOUN
ijtc-966	289	10	,	,	PUNCT
ijtc-966	289	11	&	&	CCONJ
ijtc-966	289	12	apergis	apergis	PROPN
ijtc-966	289	13	,	,	PUNCT
ijtc-966	289	14	n.	n.	PROPN
ijtc-966	289	15	(	(	PUNCT
ijtc-966	289	16	2020	2020	NUM
ijtc-966	289	17	)	)	PUNCT
ijtc-966	289	18	.	.	PUNCT
ijtc-966	290	1	bank	bank	NOUN
ijtc-966	290	2	credit	credit	NOUN
ijtc-966	290	3	,	,	PUNCT
ijtc-966	290	4	public	public	ADJ
ijtc-966	290	5	financial	financial	ADJ
ijtc-966	290	6	incentives	incentive	NOUN
ijtc-966	290	7	,	,	PUNCT
ijtc-966	290	8	tax	tax	NOUN
ijtc-966	290	9	financial	financial	ADJ
ijtc-966	290	10	incentives	incentive	NOUN
ijtc-966	290	11	and	and	CCONJ
ijtc-966	290	12	export	export	NOUN
ijtc-966	290	13	performance	performance	NOUN
ijtc-966	290	14	during	during	ADP
ijtc-966	290	15	the	the	DET
ijtc-966	290	16	global	global	ADJ
ijtc-966	290	17	financial	financial	ADJ
ijtc-966	290	18	crisis	crisis	NOUN
ijtc-966	290	19	.	.	PUNCT
ijtc-966	291	1	world	world	NOUN
ijtc-966	291	2	economy	economy	NOUN
ijtc-966	291	3	,	,	PUNCT
ijtc-966	291	4	43(1	43(1	NOUN
ijtc-966	291	5	)	)	PUNCT
ijtc-966	291	6	,	,	PUNCT
ijtc-966	291	7	114–145	114–145	NUM
ijtc-966	291	8	.	.	PUNCT
ijtc-966	292	1	https://doi.org/10.1111/twec.12848	https://doi.org/10.1111/twec.12848	X
ijtc-966	292	2	osborne	osborne	PROPN
ijtc-966	292	3	,	,	PUNCT
ijtc-966	292	4	s.	s.	PROPN
ijtc-966	292	5	p.	p.	PROPN
ijtc-966	292	6	,	,	PUNCT
ijtc-966	292	7	radnor	radnor	PROPN
ijtc-966	292	8	,	,	PUNCT
ijtc-966	292	9	z.	z.	PROPN
ijtc-966	292	10	,	,	PUNCT
ijtc-966	292	11	&	&	CCONJ
ijtc-966	292	12	nasi	nasi	PROPN
ijtc-966	292	13	,	,	PUNCT
ijtc-966	292	14	g.	g.	PROPN
ijtc-966	292	15	(	(	PUNCT
ijtc-966	292	16	2013	2013	NUM
ijtc-966	292	17	)	)	PUNCT
ijtc-966	292	18	.	.	PUNCT
ijtc-966	293	1	a	a	DET
ijtc-966	293	2	new	new	ADJ
ijtc-966	293	3	theory	theory	NOUN
ijtc-966	293	4	for	for	ADP
ijtc-966	293	5	public	public	ADJ
ijtc-966	293	6	service	service	NOUN
ijtc-966	293	7	management	management	NOUN
ijtc-966	293	8	?	?	PUNCT
ijtc-966	294	1	toward	toward	ADP
ijtc-966	294	2	a	a	DET
ijtc-966	294	3	(	(	PUNCT
ijtc-966	294	4	public	public	ADJ
ijtc-966	294	5	)	)	PUNCT
ijtc-966	294	6	service	service	NOUN
ijtc-966	294	7	-	-	PUNCT
ijtc-966	294	8	dominant	dominant	NOUN
ijtc-966	294	9	approach	approach	NOUN
ijtc-966	294	10	.	.	PUNCT
ijtc-966	295	1	american	american	PROPN
ijtc-966	295	2	review	review	PROPN
ijtc-966	295	3	of	of	ADP
ijtc-966	295	4	public	public	ADJ
ijtc-966	295	5	administration	administration	NOUN
ijtc-966	295	6	,	,	PUNCT
ijtc-966	295	7	43(2	43(2	PROPN
ijtc-966	295	8	)	)	PUNCT
ijtc-966	295	9	,	,	PUNCT
ijtc-966	295	10	135–158	135–158	NUM
ijtc-966	295	11	.	.	PUNCT
ijtc-966	296	1	https://doi.org/10.1177/0275074012466935	https://doi.org/10.1177/0275074012466935	PROPN
ijtc-966	296	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-966	296	3	evaluation	evaluation	NOUN
ijtc-966	296	4	of	of	ADP
ijtc-966	296	5	tax	tax	NOUN
ijtc-966	296	6	incentive	incentive	NOUN
ijtc-966	296	7	policy	policy	NOUN
ijtc-966	296	8	for	for	ADP
ijtc-966	296	9	msmes	msme	NOUN
ijtc-966	296	10	in	in	ADP
ijtc-966	296	11	the	the	DET
ijtc-966	296	12	covid-19	covid-19	PROPN
ijtc-966	296	13	pandemic	pandemic	ADJ
ijtc-966	296	14	period	period	NOUN
ijtc-966	296	15	in	in	ADP
ijtc-966	296	16	improving	improve	VERB
ijtc-966	296	17	taxpayer	taxpayer	NOUN
ijtc-966	296	18	compliance	compliance	NOUN
ijtc-966	296	19	at	at	ADP
ijtc-966	296	20	the	the	DET
ijtc-966	296	21	jakarta	jakarta	PROPN
ijtc-966	296	22	kelapa	kelapa	PROPN
ijtc-966	296	23	gading	gading	PROPN
ijtc-966	296	24	primary	primary	ADJ
ijtc-966	296	25	tax	tax	NOUN
ijtc-966	296	26	service	service	NOUN
ijtc-966	296	27	office	office	NOUN
ijtc-966	296	28	rulandari	rulandari	NOUN
ijtc-966	296	29	912	912	NUM
ijtc-966	296	30	|	|	ADV
ijtc-966	296	31	ilomata	ilomata	PROPN
ijtc-966	296	32	international	international	ADJ
ijtc-966	296	33	journal	journal	NOUN
ijtc-966	296	34	of	of	ADP
ijtc-966	296	35	tax	tax	PROPN
ijtc-966	296	36	&	&	CCONJ
ijtc-966	296	37	accounting	account	VERB
ijtc-966	296	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-966	296	39	rahmi	rahmi	PROPN
ijtc-966	296	40	,	,	PUNCT
ijtc-966	296	41	n.	n.	NOUN
ijtc-966	296	42	,	,	PUNCT
ijtc-966	296	43	selvi	selvi	PROPN
ijtc-966	296	44	,	,	PUNCT
ijtc-966	296	45	s.	s.	PROPN
ijtc-966	296	46	,	,	PUNCT
ijtc-966	296	47	&	&	CCONJ
ijtc-966	296	48	purwaningtyas	purwaningtyas	PROPN
ijtc-966	296	49	,	,	PUNCT
ijtc-966	296	50	a.	a.	PROPN
ijtc-966	296	51	s.	s.	PROPN
ijtc-966	296	52	(	(	PUNCT
ijtc-966	296	53	2022	2022	NUM
ijtc-966	296	54	)	)	PUNCT
ijtc-966	296	55	.	.	PUNCT
ijtc-966	297	1	pentahelix	pentahelix	ADJ
ijtc-966	297	2	collaboration	collaboration	NOUN
ijtc-966	297	3	in	in	ADP
ijtc-966	297	4	improving	improve	VERB
ijtc-966	297	5	taxpayer	taxpayer	NOUN
ijtc-966	297	6	compliance	compliance	NOUN
ijtc-966	297	7	.	.	PUNCT
ijtc-966	298	1	ilomata	ilomata	PROPN
ijtc-966	298	2	international	international	ADJ
ijtc-966	298	3	journal	journal	NOUN
ijtc-966	298	4	of	of	ADP
ijtc-966	298	5	tax	tax	NOUN
ijtc-966	298	6	and	and	CCONJ
ijtc-966	298	7	accounting	accounting	NOUN
ijtc-966	298	8	,	,	PUNCT
ijtc-966	298	9	3(4	3(4	NUM
ijtc-966	298	10	)	)	PUNCT
ijtc-966	298	11	,	,	PUNCT
ijtc-966	298	12	351–358	351–358	NUM
ijtc-966	298	13	.	.	PUNCT
ijtc-966	299	1	https://doi.org/10.52728/ijtc.v3i4.562	https://doi.org/10.52728/ijtc.v3i4.562	PROPN
ijtc-966	299	2	raut	raut	PROPN
ijtc-966	299	3	,	,	PUNCT
ijtc-966	299	4	r.	r.	PROPN
ijtc-966	299	5	d.	d.	PROPN
ijtc-966	299	6	,	,	PUNCT
ijtc-966	299	7	gardas	gardas	PROPN
ijtc-966	299	8	,	,	PUNCT
ijtc-966	299	9	b.	b.	PROPN
ijtc-966	299	10	b.	b.	PROPN
ijtc-966	299	11	,	,	PUNCT
ijtc-966	299	12	jha	jha	PROPN
ijtc-966	299	13	,	,	PUNCT
ijtc-966	299	14	m.	m.	PROPN
ijtc-966	299	15	k.	k.	PROPN
ijtc-966	299	16	,	,	PUNCT
ijtc-966	299	17	&	&	CCONJ
ijtc-966	299	18	priyadarshinee	priyadarshinee	PROPN
ijtc-966	299	19	,	,	PUNCT
ijtc-966	299	20	p.	p.	NOUN
ijtc-966	299	21	(	(	PUNCT
ijtc-966	299	22	2017	2017	NUM
ijtc-966	299	23	)	)	PUNCT
ijtc-966	299	24	.	.	PUNCT
ijtc-966	300	1	examining	examine	VERB
ijtc-966	300	2	the	the	DET
ijtc-966	300	3	critical	critical	ADJ
ijtc-966	300	4	success	success	NOUN
ijtc-966	300	5	factors	factor	NOUN
ijtc-966	300	6	of	of	ADP
ijtc-966	300	7	cloud	cloud	NOUN
ijtc-966	300	8	computing	compute	VERB
ijtc-966	300	9	adoption	adoption	NOUN
ijtc-966	300	10	in	in	ADP
ijtc-966	300	11	the	the	DET
ijtc-966	300	12	msmes	msme	NOUN
ijtc-966	300	13	by	by	ADP
ijtc-966	300	14	using	use	VERB
ijtc-966	300	15	ism	ism	NOUN
ijtc-966	300	16	model	model	NOUN
ijtc-966	300	17	.	.	PUNCT
ijtc-966	301	1	journal	journal	PROPN
ijtc-966	301	2	of	of	ADP
ijtc-966	301	3	high	high	ADJ
ijtc-966	301	4	technology	technology	NOUN
ijtc-966	301	5	management	management	NOUN
ijtc-966	301	6	research	research	NOUN
ijtc-966	301	7	,	,	PUNCT
ijtc-966	301	8	28(2	28(2	NUM
ijtc-966	301	9	)	)	PUNCT
ijtc-966	301	10	,	,	PUNCT
ijtc-966	301	11	125–141	125–141	NUM
ijtc-966	301	12	.	.	PUNCT
ijtc-966	302	1	https://doi.org/10.1016/j.hitech.2017.10.004	https://doi.org/10.1016/j.hitech.2017.10.004	PROPN
ijtc-966	302	2	rekayana	rekayana	PROPN
ijtc-966	302	3	.	.	PUNCT
ijtc-966	303	1	(	(	PUNCT
ijtc-966	303	2	2016	2016	NUM
ijtc-966	303	3	)	)	PUNCT
ijtc-966	303	4	.	.	PUNCT
ijtc-966	304	1	perception	perception	NOUN
ijtc-966	304	2	of	of	ADP
ijtc-966	304	3	benefit	benefit	NOUN
ijtc-966	304	4	,	,	PUNCT
ijtc-966	304	5	ease	ease	NOUN
ijtc-966	304	6	,	,	PUNCT
ijtc-966	304	7	satisfaction	satisfaction	NOUN
ijtc-966	304	8	of	of	ADP
ijtc-966	304	9	personal	personal	ADJ
ijtc-966	304	10	taxpayers	taxpayer	NOUN
ijtc-966	304	11	in	in	ADP
ijtc-966	304	12	the	the	DET
ijtc-966	304	13	implementation	implementation	NOUN
ijtc-966	304	14	of	of	ADP
ijtc-966	304	15	the	the	DET
ijtc-966	304	16	e	e	NOUN
ijtc-966	304	17	-	-	NOUN
ijtc-966	304	18	filing	filing	NOUN
ijtc-966	304	19	system	system	NOUN
ijtc-966	304	20	against	against	ADP
ijtc-966	304	21	compliance	compliance	NOUN
ijtc-966	304	22	with	with	ADP
ijtc-966	304	23	annual	annual	ADJ
ijtc-966	304	24	tax	tax	NOUN
ijtc-966	304	25	reporting	reporting	NOUN
ijtc-966	304	26	.	.	PUNCT
ijtc-966	305	1	jurnal	jurnal	ADJ
ijtc-966	305	2	ilmiah	ilmiah	PROPN
ijtc-966	305	3	mahasiswa	mahasiswa	PROPN
ijtc-966	305	4	feb	feb	PROPN
ijtc-966	305	5	,	,	PUNCT
ijtc-966	305	6	4(2	4(2	NUM
ijtc-966	305	7	)	)	PUNCT
ijtc-966	305	8	.	.	PUNCT
ijtc-966	306	1	richardson	richardson	PROPN
ijtc-966	306	2	,	,	PUNCT
ijtc-966	306	3	l.	l.	PROPN
ijtc-966	306	4	(	(	PUNCT
ijtc-966	306	5	2013	2013	NUM
ijtc-966	306	6	)	)	PUNCT
ijtc-966	306	7	.	.	PUNCT
ijtc-966	307	1	putting	put	VERB
ijtc-966	307	2	the	the	DET
ijtc-966	307	3	research	research	NOUN
ijtc-966	307	4	boot	boot	NOUN
ijtc-966	307	5	on	on	ADP
ijtc-966	307	6	the	the	DET
ijtc-966	307	7	policymakers	policymaker	NOUN
ijtc-966	307	8	’	’	PART
ijtc-966	307	9	foot	foot	NOUN
ijtc-966	307	10	:	:	PUNCT
ijtc-966	307	11	can	can	AUX
ijtc-966	307	12	participatory	participatory	ADJ
ijtc-966	307	13	approaches	approach	NOUN
ijtc-966	307	14	change	change	VERB
ijtc-966	307	15	the	the	DET
ijtc-966	307	16	relationship	relationship	NOUN
ijtc-966	307	17	between	between	ADP
ijtc-966	307	18	policymakers	policymaker	NOUN
ijtc-966	307	19	and	and	CCONJ
ijtc-966	307	20	evaluation	evaluation	NOUN
ijtc-966	307	21	?	?	PUNCT
ijtc-966	308	1	social	social	ADJ
ijtc-966	308	2	policy	policy	NOUN
ijtc-966	308	3	and	and	CCONJ
ijtc-966	308	4	administration	administration	NOUN
ijtc-966	308	5	,	,	PUNCT
ijtc-966	308	6	47(4	47(4	PROPN
ijtc-966	308	7	)	)	PUNCT
ijtc-966	308	8	,	,	PUNCT
ijtc-966	308	9	483–500	483–500	NUM
ijtc-966	308	10	.	.	PUNCT
ijtc-966	309	1	https://doi.org/10.1111/spol.12031	https://doi.org/10.1111/spol.12031	PROPN
ijtc-966	309	2	rulandari	rulandari	PROPN
ijtc-966	309	3	,	,	PUNCT
ijtc-966	309	4	n.	n.	NOUN
ijtc-966	309	5	,	,	PUNCT
ijtc-966	309	6	&	&	CCONJ
ijtc-966	309	7	rahmayani	rahmayani	PROPN
ijtc-966	309	8	,	,	PUNCT
ijtc-966	309	9	s.	s.	PROPN
ijtc-966	309	10	(	(	PUNCT
ijtc-966	309	11	2023	2023	NUM
ijtc-966	309	12	)	)	PUNCT
ijtc-966	309	13	.	.	PUNCT
ijtc-966	310	1	the	the	DET
ijtc-966	310	2	effect	effect	NOUN
ijtc-966	310	3	of	of	ADP
ijtc-966	310	4	changes	change	NOUN
ijtc-966	310	5	in	in	ADP
ijtc-966	310	6	layers	layer	NOUN
ijtc-966	310	7	of	of	ADP
ijtc-966	310	8	taxable	taxable	ADJ
ijtc-966	310	9	income	income	NOUN
ijtc-966	310	10	article	article	NOUN
ijtc-966	310	11	17	17	NUM
ijtc-966	310	12	of	of	ADP
ijtc-966	310	13	the	the	DET
ijtc-966	310	14	law	law	NOUN
ijtc-966	310	15	on	on	ADP
ijtc-966	310	16	cost	cost	NOUN
ijtc-966	310	17	of	of	ADP
ijtc-966	310	18	goods	good	NOUN
ijtc-966	310	19	sold	sell	VERB
ijtc-966	310	20	,	,	PUNCT
ijtc-966	310	21	reporting	reporting	NOUN
ijtc-966	310	22	of	of	ADP
ijtc-966	310	23	individual	individual	ADJ
ijtc-966	310	24	tax	tax	NOUN
ijtc-966	310	25	returns	return	NOUN
ijtc-966	310	26	and	and	CCONJ
ijtc-966	310	27	taxpayer	taxpayer	NOUN
ijtc-966	310	28	awareness	awareness	NOUN
ijtc-966	310	29	of	of	ADP
ijtc-966	310	30	income	income	NOUN
ijtc-966	310	31	tax	tax	NOUN
ijtc-966	310	32	receipt	receipt	NOUN
ijtc-966	310	33	at	at	ADP
ijtc-966	310	34	the	the	DET
ijtc-966	310	35	pratama	pratama	NOUN
ijtc-966	310	36	sawah	sawah	NOUN
ijtc-966	310	37	besar	besar	PROPN
ijtc-966	310	38	one	one	NUM
ijtc-966	310	39	tax	tax	NOUN
ijtc-966	310	40	service	service	NOUN
ijtc-966	310	41	office	office	NOUN
ijtc-966	310	42	.	.	PUNCT
ijtc-966	311	1	ilomata	ilomata	PROPN
ijtc-966	311	2	international	international	ADJ
ijtc-966	311	3	journal	journal	NOUN
ijtc-966	311	4	of	of	ADP
ijtc-966	311	5	tax	tax	NOUN
ijtc-966	311	6	and	and	CCONJ
ijtc-966	311	7	accounting	accounting	NOUN
ijtc-966	311	8	,	,	PUNCT
ijtc-966	311	9	4(3	4(3	NUM
ijtc-966	311	10	)	)	PUNCT
ijtc-966	311	11	,	,	PUNCT
ijtc-966	311	12	407–437	407–437	NUM
ijtc-966	311	13	.	.	PUNCT
ijtc-966	312	1	https://doi.org/10.52728/ijtc.v4i3.861	https://doi.org/10.52728/ijtc.v4i3.861	PROPN
ijtc-966	312	2	sager	sager	PROPN
ijtc-966	312	3	,	,	PUNCT
ijtc-966	312	4	f.	f.	PROPN
ijtc-966	312	5	(	(	PUNCT
ijtc-966	312	6	2018	2018	NUM
ijtc-966	312	7	)	)	PUNCT
ijtc-966	312	8	.	.	PUNCT
ijtc-966	313	1	policy	policy	NOUN
ijtc-966	313	2	evaluation	evaluation	NOUN
ijtc-966	313	3	and	and	CCONJ
ijtc-966	313	4	democracy	democracy	NOUN
ijtc-966	313	5	:	:	PUNCT
ijtc-966	313	6	do	do	AUX
ijtc-966	313	7	they	they	PRON
ijtc-966	313	8	fit	fit	VERB
ijtc-966	313	9	?	?	PUNCT
ijtc-966	314	1	evaluation	evaluation	NOUN
ijtc-966	314	2	and	and	CCONJ
ijtc-966	314	3	program	program	NOUN
ijtc-966	314	4	planning	planning	NOUN
ijtc-966	314	5	,	,	PUNCT
ijtc-966	314	6	69	69	NUM
ijtc-966	314	7	,	,	PUNCT
ijtc-966	314	8	125–129	125–129	NUM
ijtc-966	314	9	.	.	PUNCT
ijtc-966	315	1	https://doi.org/10.1016/j.evalprogplan.2017.08.004	https://doi.org/10.1016/j.evalprogplan.2017.08.004	PROPN
ijtc-966	315	2	starnini	starnini	NOUN
ijtc-966	315	3	,	,	PUNCT
ijtc-966	315	4	m.	m.	NOUN
ijtc-966	315	5	,	,	PUNCT
ijtc-966	315	6	aleta	aleta	PROPN
ijtc-966	315	7	,	,	PUNCT
ijtc-966	315	8	a.	a.	NOUN
ijtc-966	315	9	,	,	PUNCT
ijtc-966	315	10	tizzoni	tizzoni	NOUN
ijtc-966	315	11	,	,	PUNCT
ijtc-966	315	12	m.	m.	NOUN
ijtc-966	315	13	,	,	PUNCT
ijtc-966	315	14	&	&	CCONJ
ijtc-966	315	15	moreno	moreno	PROPN
ijtc-966	315	16	,	,	PUNCT
ijtc-966	315	17	y.	y.	PROPN
ijtc-966	315	18	(	(	PUNCT
ijtc-966	315	19	2021	2021	NUM
ijtc-966	315	20	)	)	PUNCT
ijtc-966	315	21	.	.	PUNCT
ijtc-966	316	1	impact	impact	NOUN
ijtc-966	316	2	of	of	ADP
ijtc-966	316	3	data	datum	NOUN
ijtc-966	316	4	accuracy	accuracy	NOUN
ijtc-966	316	5	on	on	ADP
ijtc-966	316	6	the	the	DET
ijtc-966	316	7	evaluation	evaluation	NOUN
ijtc-966	316	8	of	of	ADP
ijtc-966	316	9	covid-19	covid-19	PROPN
ijtc-966	316	10	mitigation	mitigation	NOUN
ijtc-966	316	11	policies	policy	NOUN
ijtc-966	316	12	.	.	PUNCT
ijtc-966	317	1	data	datum	NOUN
ijtc-966	317	2	and	and	CCONJ
ijtc-966	317	3	policy	policy	NOUN
ijtc-966	317	4	,	,	PUNCT
ijtc-966	317	5	3(112	3(112	NUM
ijtc-966	317	6	)	)	PUNCT
ijtc-966	317	7	.	.	PUNCT
ijtc-966	318	1	https://doi.org/10.1017/dap.2021.25	https://doi.org/10.1017/dap.2021.25	PROPN
ijtc-966	318	2	sudrajat	sudrajat	PROPN
ijtc-966	318	3	,	,	PUNCT
ijtc-966	318	4	a.	a.	NOUN
ijtc-966	318	5	,	,	PUNCT
ijtc-966	318	6	megawati	megawati	PROPN
ijtc-966	318	7	,	,	PUNCT
ijtc-966	318	8	l.	l.	PROPN
ijtc-966	318	9	,	,	PUNCT
ijtc-966	318	10	&	&	CCONJ
ijtc-966	318	11	munasto	munasto	PROPN
ijtc-966	318	12	,	,	PUNCT
ijtc-966	318	13	d.	d.	PROPN
ijtc-966	318	14	(	(	PUNCT
ijtc-966	318	15	2022	2022	NUM
ijtc-966	318	16	)	)	PUNCT
ijtc-966	318	17	.	.	PUNCT
ijtc-966	319	1	the	the	DET
ijtc-966	319	2	influence	influence	NOUN
ijtc-966	319	3	of	of	ADP
ijtc-966	319	4	business	business	NOUN
ijtc-966	319	5	capital	capital	NOUN
ijtc-966	319	6	and	and	CCONJ
ijtc-966	319	7	marketing	marketing	NOUN
ijtc-966	319	8	strategy	strategy	NOUN
ijtc-966	319	9	on	on	ADP
ijtc-966	319	10	the	the	DET
ijtc-966	319	11	development	development	NOUN
ijtc-966	319	12	of	of	ADP
ijtc-966	319	13	msmes	msmes	PROPN
ijtc-966	319	14	.	.	PUNCT
ijtc-966	320	1	quality	quality	NOUN
ijtc-966	320	2	access	access	NOUN
ijtc-966	320	3	to	to	ADP
ijtc-966	320	4	success	success	NOUN
ijtc-966	320	5	,	,	PUNCT
ijtc-966	320	6	23(190	23(190	NUM
ijtc-966	320	7	)	)	PUNCT
ijtc-966	320	8	,	,	PUNCT
ijtc-966	320	9	355–361	355–361	NUM
ijtc-966	320	10	.	.	PUNCT
ijtc-966	321	1	https://doi.org/10.47750/qas/23.190.37	https://doi.org/10.47750/qas/23.190.37	PROPN
ijtc-966	321	2	sun	sun	PROPN
ijtc-966	321	3	,	,	PUNCT
ijtc-966	321	4	w.	w.	PROPN
ijtc-966	321	5	,	,	PUNCT
ijtc-966	321	6	yin	yin	PROPN
ijtc-966	321	7	,	,	PUNCT
ijtc-966	321	8	k.	k.	PROPN
ijtc-966	321	9	,	,	PUNCT
ijtc-966	321	10	&	&	CCONJ
ijtc-966	321	11	liu	liu	PROPN
ijtc-966	321	12	,	,	PUNCT
ijtc-966	321	13	z.	z.	PROPN
ijtc-966	321	14	(	(	PUNCT
ijtc-966	321	15	2021	2021	NUM
ijtc-966	321	16	)	)	PUNCT
ijtc-966	321	17	.	.	PUNCT
ijtc-966	322	1	tax	tax	NOUN
ijtc-966	322	2	incentives	incentive	NOUN
ijtc-966	322	3	,	,	PUNCT
ijtc-966	322	4	r&d	r&d	NOUN
ijtc-966	322	5	manipulation	manipulation	NOUN
ijtc-966	322	6	,	,	PUNCT
ijtc-966	322	7	and	and	CCONJ
ijtc-966	322	8	corporate	corporate	ADJ
ijtc-966	322	9	innovation	innovation	NOUN
ijtc-966	322	10	performance	performance	NOUN
ijtc-966	322	11	:	:	PUNCT
ijtc-966	322	12	evidence	evidence	NOUN
ijtc-966	322	13	from	from	ADP
ijtc-966	322	14	listed	list	VERB
ijtc-966	322	15	companies	company	NOUN
ijtc-966	322	16	in	in	ADP
ijtc-966	322	17	china	china	PROPN
ijtc-966	322	18	.	.	PUNCT
ijtc-966	323	1	sustainability	sustainability	NOUN
ijtc-966	323	2	(	(	PUNCT
ijtc-966	323	3	switzerland	switzerland	PROPN
ijtc-966	323	4	)	)	PUNCT
ijtc-966	323	5	,	,	PUNCT
ijtc-966	323	6	13(21	13(21	NUM
ijtc-966	323	7	)	)	PUNCT
ijtc-966	323	8	.	.	PUNCT
ijtc-966	324	1	https://doi.org/10.3390/su132111819	https://doi.org/10.3390/su132111819	X
ijtc-966	325	1	swianiewicz	swianiewicz	ADJ
ijtc-966	325	2	,	,	PUNCT
ijtc-966	325	3	p.	p.	PROPN
ijtc-966	325	4	,	,	PUNCT
ijtc-966	325	5	kurniewicz	kurniewicz	PROPN
ijtc-966	325	6	,	,	PUNCT
ijtc-966	325	7	a.	a.	PROPN
ijtc-966	325	8	,	,	PUNCT
ijtc-966	325	9	&	&	CCONJ
ijtc-966	325	10	kalcheva	kalcheva	PROPN
ijtc-966	325	11	,	,	PUNCT
ijtc-966	325	12	d.	d.	PROPN
ijtc-966	325	13	(	(	PUNCT
ijtc-966	325	14	2019	2019	NUM
ijtc-966	325	15	)	)	PUNCT
ijtc-966	325	16	.	.	PUNCT
ijtc-966	326	1	the	the	DET
ijtc-966	326	2	political	political	ADJ
ijtc-966	326	3	budget	budget	NOUN
ijtc-966	326	4	cycle	cycle	NOUN
ijtc-966	326	5	in	in	ADP
ijtc-966	326	6	earmarked	earmark	VERB
ijtc-966	326	7	taxes	taxis	NOUN
ijtc-966	326	8	for	for	ADP
ijtc-966	326	9	local	local	ADJ
ijtc-966	326	10	public	public	ADJ
ijtc-966	326	11	services	service	NOUN
ijtc-966	326	12	:	:	PUNCT
ijtc-966	326	13	a	a	DET
ijtc-966	326	14	comparison	comparison	NOUN
ijtc-966	326	15	of	of	ADP
ijtc-966	326	16	poland	poland	PROPN
ijtc-966	326	17	and	and	CCONJ
ijtc-966	326	18	bulgaria	bulgaria	PROPN
ijtc-966	326	19	.	.	PROPN
ijtc-966	326	20	journal	journal	PROPN
ijtc-966	326	21	of	of	ADP
ijtc-966	326	22	comparative	comparative	ADJ
ijtc-966	326	23	policy	policy	NOUN
ijtc-966	326	24	analysis	analysis	NOUN
ijtc-966	326	25	:	:	PUNCT
ijtc-966	326	26	research	research	NOUN
ijtc-966	326	27	and	and	CCONJ
ijtc-966	326	28	practice	practice	NOUN
ijtc-966	326	29	,	,	PUNCT
ijtc-966	326	30	21(5	21(5	NUM
ijtc-966	326	31	)	)	PUNCT
ijtc-966	326	32	,	,	PUNCT
ijtc-966	326	33	463–480	463–480	NUM
ijtc-966	326	34	.	.	PUNCT
ijtc-966	327	1	https://doi.org/10.1080/13876988.2019.1594775	https://doi.org/10.1080/13876988.2019.1594775	PROPN
ijtc-966	327	2	ward	ward	PROPN
ijtc-966	327	3	,	,	PUNCT
ijtc-966	327	4	b.	b.	PROPN
ijtc-966	327	5	,	,	PUNCT
ijtc-966	327	6	sipior	sipior	PROPN
ijtc-966	327	7	,	,	PUNCT
ijtc-966	327	8	j.	j.	PROPN
ijtc-966	327	9	c.	c.	PROPN
ijtc-966	327	10	,	,	PUNCT
ijtc-966	327	11	&	&	CCONJ
ijtc-966	327	12	lombardi	lombardi	PROPN
ijtc-966	327	13	,	,	PUNCT
ijtc-966	327	14	d.	d.	PROPN
ijtc-966	327	15	r.	r.	PROPN
ijtc-966	327	16	(	(	PUNCT
ijtc-966	327	17	2020	2020	NUM
ijtc-966	327	18	)	)	PUNCT
ijtc-966	327	19	.	.	PUNCT
ijtc-966	328	1	covid-19	covid-19	PROPN
ijtc-966	328	2	:	:	PUNCT
ijtc-966	328	3	state	state	NOUN
ijtc-966	328	4	sales	sale	NOUN
ijtc-966	328	5	and	and	CCONJ
ijtc-966	328	6	use	use	VERB
ijtc-966	328	7	tax	tax	NOUN
ijtc-966	328	8	implications	implication	NOUN
ijtc-966	328	9	.	.	PUNCT
ijtc-966	329	1	information	information	NOUN
ijtc-966	329	2	systems	system	NOUN
ijtc-966	329	3	management	management	NOUN
ijtc-966	329	4	,	,	PUNCT
ijtc-966	329	5	37(4	37(4	PROPN
ijtc-966	329	6	)	)	PUNCT
ijtc-966	329	7	,	,	PUNCT
ijtc-966	329	8	343–347	343–347	NUM
ijtc-966	329	9	.	.	PUNCT
ijtc-966	330	1	https://doi.org/10.1080/10580530.2020.1820639	https://doi.org/10.1080/10580530.2020.1820639	PROPN
ijtc-966	330	2	xiao	xiao	PROPN
ijtc-966	330	3	,	,	PUNCT
ijtc-966	330	4	h.	h.	PROPN
ijtc-966	330	5	,	,	PUNCT
ijtc-966	330	6	&	&	CCONJ
ijtc-966	330	7	xi	xi	PROPN
ijtc-966	330	8	,	,	PUNCT
ijtc-966	330	9	j.	j.	PROPN
ijtc-966	330	10	(	(	PUNCT
ijtc-966	330	11	2021	2021	NUM
ijtc-966	330	12	)	)	PUNCT
ijtc-966	330	13	.	.	PUNCT
ijtc-966	331	1	the	the	DET
ijtc-966	331	2	covid-19	covid-19	PROPN
ijtc-966	331	3	and	and	CCONJ
ijtc-966	331	4	earnings	earning	NOUN
ijtc-966	331	5	management	management	NOUN
ijtc-966	331	6	:	:	PUNCT
ijtc-966	331	7	china	china	PROPN
ijtc-966	331	8	’s	’s	PART
ijtc-966	331	9	evidence	evidence	NOUN
ijtc-966	331	10	.	.	PUNCT
ijtc-966	332	1	journal	journal	NOUN
ijtc-966	332	2	of	of	ADP
ijtc-966	332	3	accounting	accounting	NOUN
ijtc-966	332	4	and	and	CCONJ
ijtc-966	332	5	taxation	taxation	NOUN
ijtc-966	332	6	,	,	PUNCT
ijtc-966	332	7	12(2	12(2	NUM
ijtc-966	332	8	)	)	PUNCT
ijtc-966	332	9	,	,	PUNCT
ijtc-966	332	10	59–77	59–77	NUM
ijtc-966	332	11	.	.	PUNCT
ijtc-966	333	1	https://doi.org/10.5897/jat2020.0436	https://doi.org/10.5897/jat2020.0436	PROPN
ijtc-966	333	2	.	.	PUNCT
ijtc-966	334	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN