id	sid	tid	token	lemma	pos
ijtc-999	1	1	the	the	DET
ijtc-999	1	2	illomata	illomata	PROPN
ijtc-999	1	3	international	international	PROPN
ijtc-999	1	4	journal	journal	PROPN
ijtc-999	1	5	of	of	ADP
ijtc-999	1	6	management	management	NOUN
ijtc-999	1	7	ilomata	ilomata	PROPN
ijtc-999	1	8	international	international	ADJ
ijtc-999	1	9	journal	journal	NOUN
ijtc-999	1	10	of	of	ADP
ijtc-999	1	11	tax	tax	PROPN
ijtc-999	1	12	&	&	CCONJ
ijtc-999	1	13	accounting	account	VERB
ijtc-999	1	14	p	p	PROPN
ijtc-999	1	15	-	-	PUNCT
ijtc-999	1	16	issn	issn	NOUN
ijtc-999	1	17	:	:	PUNCT
ijtc-999	1	18	2714	2714	NUM
ijtc-999	1	19	-	-	SYM
ijtc-999	1	20	9838	9838	NUM
ijtc-999	1	21	;	;	PUNCT
ijtc-999	1	22	e	e	X
ijtc-999	1	23	-	-	PUNCT
ijtc-999	1	24	issn	issn	NOUN
ijtc-999	1	25	:	:	PUNCT
ijtc-999	1	26	2714	2714	NUM
ijtc-999	1	27	-	-	SYM
ijtc-999	1	28	9846	9846	NUM
ijtc-999	1	29	volume	volume	NOUN
ijtc-999	1	30	5	5	NUM
ijtc-999	1	31	,	,	PUNCT
ijtc-999	1	32	issue	issue	NOUN
ijtc-999	1	33	1	1	NUM
ijtc-999	1	34	,	,	PUNCT
ijtc-999	1	35	january	january	PROPN
ijtc-999	1	36	2024	2024	NUM
ijtc-999	1	37	page	page	NOUN
ijtc-999	1	38	no	no	NOUN
ijtc-999	1	39	.	.	NOUN
ijtc-999	1	40	44	44	NUM
ijtc-999	1	41	-	-	SYM
ijtc-999	1	42	59	59	NUM
ijtc-999	1	43	44	44	NUM
ijtc-999	1	44	|	|	ADV
ijtc-999	1	45	ilomata	ilomata	PROPN
ijtc-999	1	46	international	international	ADJ
ijtc-999	1	47	journal	journal	NOUN
ijtc-999	1	48	of	of	ADP
ijtc-999	1	49	tax	tax	PROPN
ijtc-999	1	50	&	&	CCONJ
ijtc-999	1	51	accounting	accounting	PROPN
ijtc-999	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	1	53	the	the	DET
ijtc-999	1	54	effect	effect	NOUN
ijtc-999	1	55	of	of	ADP
ijtc-999	1	56	concentrated	concentrated	ADJ
ijtc-999	1	57	ownership	ownership	NOUN
ijtc-999	1	58	on	on	ADP
ijtc-999	1	59	tax	tax	NOUN
ijtc-999	1	60	avoidance	avoidance	NOUN
ijtc-999	1	61	:	:	PUNCT
ijtc-999	1	62	csr	csr	NOUN
ijtc-999	1	63	mediates	mediate	NOUN
ijtc-999	1	64	or	or	CCONJ
ijtc-999	1	65	moderates	moderate	NOUN
ijtc-999	1	66	syahfira	syahfira	PROPN
ijtc-999	1	67	putri	putri	PROPN
ijtc-999	1	68	kinanti1	kinanti1	PROPN
ijtc-999	1	69	,	,	PUNCT
ijtc-999	1	70	pratana	pratana	VERB
ijtc-999	1	71	puspa	puspa	PROPN
ijtc-999	1	72	midiastuty2	midiastuty2	PROPN
ijtc-999	1	73	,	,	PUNCT
ijtc-999	2	1	eddy	eddy	PROPN
ijtc-999	2	2	suranta3	suranta3	PROPN
ijtc-999	2	3	danang	danang	PROPN
ijtc-999	2	4	adi	adi	PROPN
ijtc-999	2	5	putra4	putra4	PROPN
ijtc-999	3	1	1234bengkulu	1234bengkulu	NUM
ijtc-999	3	2	university	university	NOUN
ijtc-999	3	3	,	,	PUNCT
ijtc-999	3	4	indonesia	indonesia	PROPN
ijtc-999	3	5	correspondent	correspondent	NOUN
ijtc-999	3	6	:	:	PUNCT
ijtc-999	3	7	syahfirakinantiii@gmail.com1	syahfirakinantiii@gmail.com1	PROPN
ijtc-999	3	8	received	receive	VERB
ijtc-999	3	9	:	:	PUNCT
ijtc-999	3	10	october	october	PROPN
ijtc-999	3	11	25	25	NUM
ijtc-999	3	12	,	,	PUNCT
ijtc-999	3	13	2023	2023	NUM
ijtc-999	3	14	accepted	accept	VERB
ijtc-999	3	15	:	:	PUNCT
ijtc-999	3	16	december	december	PROPN
ijtc-999	3	17	27	27	NUM
ijtc-999	3	18	,	,	PUNCT
ijtc-999	3	19	2023	2023	NUM
ijtc-999	3	20	published	publish	VERB
ijtc-999	3	21	:	:	PUNCT
ijtc-999	3	22	december	december	PROPN
ijtc-999	3	23	31	31	NUM
ijtc-999	3	24	,	,	PUNCT
ijtc-999	3	25	2024	2024	NUM
ijtc-999	3	26	citation	citation	NOUN
ijtc-999	3	27	:	:	PUNCT
ijtc-999	3	28	kinanti	kinanti	PROPN
ijtc-999	3	29	,	,	PUNCT
ijtc-999	3	30	s	s	PROPN
ijtc-999	3	31	,	,	PUNCT
ijtc-999	3	32	p.	p.	NOUN
ijtc-999	3	33	,	,	PUNCT
ijtc-999	3	34	midiastuty	midiastuty	NOUN
ijtc-999	3	35	,	,	PUNCT
ijtc-999	3	36	p	p	X
ijtc-999	3	37	,	,	PUNCT
ijtc-999	3	38	p.	p.	NOUN
ijtc-999	3	39	,	,	PUNCT
ijtc-999	3	40	suranta	suranta	NOUN
ijtc-999	3	41	,	,	PUNCT
ijtc-999	3	42	e.	e.	PROPN
ijtc-999	3	43	,	,	PUNCT
ijtc-999	3	44	putra	putra	PROPN
ijtc-999	3	45	,	,	PUNCT
ijtc-999	3	46	d	d	PROPN
ijtc-999	3	47	,	,	PUNCT
ijtc-999	3	48	a.	a.	NOUN
ijtc-999	3	49	(	(	PUNCT
ijtc-999	3	50	2024	2024	NUM
ijtc-999	3	51	)	)	PUNCT
ijtc-999	3	52	.	.	PUNCT
ijtc-999	4	1	the	the	DET
ijtc-999	4	2	effect	effect	NOUN
ijtc-999	4	3	of	of	ADP
ijtc-999	4	4	concentrated	concentrated	ADJ
ijtc-999	4	5	ownership	ownership	NOUN
ijtc-999	4	6	on	on	ADP
ijtc-999	4	7	tax	tax	NOUN
ijtc-999	4	8	avoidance	avoidance	NOUN
ijtc-999	4	9	:	:	PUNCT
ijtc-999	4	10	csr	csr	NOUN
ijtc-999	4	11	mediates	mediate	NOUN
ijtc-999	4	12	or	or	CCONJ
ijtc-999	4	13	moderates	moderate	NOUN
ijtc-999	4	14	.	.	PUNCT
ijtc-999	5	1	ilomata	ilomata	PROPN
ijtc-999	5	2	international	international	ADJ
ijtc-999	5	3	journal	journal	NOUN
ijtc-999	5	4	of	of	ADP
ijtc-999	5	5	tax	tax	NOUN
ijtc-999	5	6	and	and	CCONJ
ijtc-999	5	7	accounting	accounting	NOUN
ijtc-999	5	8	,	,	PUNCT
ijtc-999	5	9	5(1	5(1	NUM
ijtc-999	5	10	)	)	PUNCT
ijtc-999	5	11	,	,	PUNCT
ijtc-999	5	12	44	44	NUM
ijtc-999	5	13	-	-	SYM
ijtc-999	5	14	59	59	NUM
ijtc-999	5	15	.	.	PUNCT
ijtc-999	6	1	https://doi.org/10.52728/ijtc.v5i1.999	https://doi.org/10.52728/ijtc.v5i1.999	PROPN
ijtc-999	6	2	abstract	abstract	NOUN
ijtc-999	6	3	:	:	PUNCT
ijtc-999	6	4	this	this	DET
ijtc-999	6	5	study	study	NOUN
ijtc-999	6	6	seeks	seek	VERB
ijtc-999	6	7	to	to	PART
ijtc-999	6	8	empirically	empirically	ADV
ijtc-999	6	9	demonstrate	demonstrate	VERB
ijtc-999	6	10	the	the	DET
ijtc-999	6	11	relationship	relationship	NOUN
ijtc-999	6	12	between	between	ADP
ijtc-999	6	13	concentrated	concentrated	ADJ
ijtc-999	6	14	ownership	ownership	NOUN
ijtc-999	6	15	and	and	CCONJ
ijtc-999	6	16	tax	tax	NOUN
ijtc-999	6	17	avoidance	avoidance	NOUN
ijtc-999	6	18	,	,	PUNCT
ijtc-999	6	19	exploring	explore	VERB
ijtc-999	6	20	the	the	DET
ijtc-999	6	21	potential	potential	ADJ
ijtc-999	6	22	role	role	NOUN
ijtc-999	6	23	of	of	ADP
ijtc-999	6	24	corporate	corporate	ADJ
ijtc-999	6	25	social	social	ADJ
ijtc-999	6	26	responsibility	responsibility	NOUN
ijtc-999	6	27	(	(	PUNCT
ijtc-999	6	28	csr	csr	NOUN
ijtc-999	6	29	)	)	PUNCT
ijtc-999	6	30	as	as	ADP
ijtc-999	6	31	either	either	CCONJ
ijtc-999	6	32	a	a	DET
ijtc-999	6	33	mediating	mediating	NOUN
ijtc-999	6	34	or	or	CCONJ
ijtc-999	6	35	moderating	moderate	VERB
ijtc-999	6	36	variable	variable	NOUN
ijtc-999	6	37	.	.	PUNCT
ijtc-999	7	1	from	from	ADP
ijtc-999	7	2	the	the	DET
ijtc-999	7	3	aim	aim	NOUN
ijtc-999	7	4	of	of	ADP
ijtc-999	7	5	this	this	DET
ijtc-999	7	6	research	research	NOUN
ijtc-999	7	7	,	,	PUNCT
ijtc-999	7	8	the	the	DET
ijtc-999	7	9	formulation	formulation	NOUN
ijtc-999	7	10	of	of	ADP
ijtc-999	7	11	the	the	DET
ijtc-999	7	12	problem	problem	NOUN
ijtc-999	7	13	in	in	ADP
ijtc-999	7	14	this	this	DET
ijtc-999	7	15	research	research	NOUN
ijtc-999	7	16	is	be	AUX
ijtc-999	7	17	whether	whether	SCONJ
ijtc-999	7	18	concentrated	concentrated	ADJ
ijtc-999	7	19	ownership	ownership	NOUN
ijtc-999	7	20	has	have	VERB
ijtc-999	7	21	an	an	DET
ijtc-999	7	22	effect	effect	NOUN
ijtc-999	7	23	on	on	ADP
ijtc-999	7	24	tax	tax	NOUN
ijtc-999	7	25	avoidance	avoidance	NOUN
ijtc-999	7	26	and	and	CCONJ
ijtc-999	7	27	this	this	DET
ijtc-999	7	28	research	research	NOUN
ijtc-999	7	29	wants	want	VERB
ijtc-999	7	30	to	to	PART
ijtc-999	7	31	further	far	ADV
ijtc-999	7	32	prove	prove	VERB
ijtc-999	7	33	whether	whether	SCONJ
ijtc-999	7	34	csr	csr	NOUN
ijtc-999	7	35	is	be	AUX
ijtc-999	7	36	more	more	ADV
ijtc-999	7	37	appropriate	appropriate	ADJ
ijtc-999	7	38	to	to	PART
ijtc-999	7	39	use	use	VERB
ijtc-999	7	40	as	as	ADP
ijtc-999	7	41	a	a	DET
ijtc-999	7	42	mediating	mediating	NOUN
ijtc-999	7	43	or	or	CCONJ
ijtc-999	7	44	moderating	moderate	VERB
ijtc-999	7	45	variable	variable	NOUN
ijtc-999	7	46	in	in	ADP
ijtc-999	7	47	explaining	explain	VERB
ijtc-999	7	48	the	the	DET
ijtc-999	7	49	relationship	relationship	NOUN
ijtc-999	7	50	between	between	ADP
ijtc-999	7	51	concentrated	concentrated	ADJ
ijtc-999	7	52	ownership	ownership	NOUN
ijtc-999	7	53	and	and	CCONJ
ijtc-999	7	54	tax	tax	NOUN
ijtc-999	7	55	avoidance	avoidance	NOUN
ijtc-999	7	56	.	.	PUNCT
ijtc-999	8	1	the	the	DET
ijtc-999	8	2	research	research	NOUN
ijtc-999	8	3	focuses	focus	VERB
ijtc-999	8	4	on	on	ADP
ijtc-999	8	5	a	a	DET
ijtc-999	8	6	selection	selection	NOUN
ijtc-999	8	7	of	of	ADP
ijtc-999	8	8	manufacturing	manufacturing	NOUN
ijtc-999	8	9	firms	firm	NOUN
ijtc-999	8	10	that	that	PRON
ijtc-999	8	11	uphold	uphold	VERB
ijtc-999	8	12	csr	csr	NOUN
ijtc-999	8	13	values	value	NOUN
ijtc-999	8	14	during	during	ADP
ijtc-999	8	15	the	the	DET
ijtc-999	8	16	period	period	NOUN
ijtc-999	8	17	from	from	ADP
ijtc-999	8	18	2019	2019	NUM
ijtc-999	8	19	to	to	ADP
ijtc-999	8	20	2021	2021	NUM
ijtc-999	8	21	,	,	PUNCT
ijtc-999	8	22	employing	employ	VERB
ijtc-999	8	23	purposive	purposive	NOUN
ijtc-999	8	24	sampling	sampling	NOUN
ijtc-999	8	25	as	as	ADP
ijtc-999	8	26	the	the	DET
ijtc-999	8	27	method	method	NOUN
ijtc-999	8	28	for	for	ADP
ijtc-999	8	29	sample	sample	NOUN
ijtc-999	8	30	selection	selection	NOUN
ijtc-999	8	31	.	.	PUNCT
ijtc-999	9	1	concentrated	concentrated	ADJ
ijtc-999	9	2	ownership	ownership	NOUN
ijtc-999	9	3	is	be	AUX
ijtc-999	9	4	defined	define	VERB
ijtc-999	9	5	as	as	ADP
ijtc-999	9	6	ownership	ownership	NOUN
ijtc-999	9	7	exceeding	exceed	VERB
ijtc-999	9	8	50	50	NUM
ijtc-999	9	9	%	%	NOUN
ijtc-999	9	10	,	,	PUNCT
ijtc-999	9	11	while	while	SCONJ
ijtc-999	9	12	tax	tax	NOUN
ijtc-999	9	13	avoidance	avoidance	NOUN
ijtc-999	9	14	is	be	AUX
ijtc-999	9	15	measured	measure	VERB
ijtc-999	9	16	using	use	VERB
ijtc-999	9	17	the	the	DET
ijtc-999	9	18	effective	effective	ADJ
ijtc-999	9	19	tax	tax	NOUN
ijtc-999	9	20	rate	rate	NOUN
ijtc-999	9	21	(	(	PUNCT
ijtc-999	9	22	etr	etr	PROPN
ijtc-999	9	23	)	)	PUNCT
ijtc-999	9	24	.	.	PUNCT
ijtc-999	10	1	the	the	DET
ijtc-999	10	2	results	result	NOUN
ijtc-999	10	3	prove	prove	VERB
ijtc-999	10	4	that	that	SCONJ
ijtc-999	10	5	concentrated	concentrated	ADJ
ijtc-999	10	6	ownership	ownership	NOUN
ijtc-999	10	7	encourages	encourage	VERB
ijtc-999	10	8	management	management	NOUN
ijtc-999	10	9	to	to	PART
ijtc-999	10	10	conduct	conduct	VERB
ijtc-999	10	11	tax	tax	NOUN
ijtc-999	10	12	avoidance	avoidance	NOUN
ijtc-999	10	13	as	as	ADP
ijtc-999	10	14	an	an	DET
ijtc-999	10	15	effort	effort	NOUN
ijtc-999	10	16	to	to	PART
ijtc-999	10	17	obtain	obtain	VERB
ijtc-999	10	18	additional	additional	ADJ
ijtc-999	10	19	capital	capital	NOUN
ijtc-999	10	20	for	for	ADP
ijtc-999	10	21	the	the	DET
ijtc-999	10	22	firm	firm	NOUN
ijtc-999	10	23	's	's	PART
ijtc-999	10	24	investment	investment	NOUN
ijtc-999	10	25	needs	need	VERB
ijtc-999	10	26	so	so	SCONJ
ijtc-999	10	27	that	that	SCONJ
ijtc-999	10	28	companies	company	NOUN
ijtc-999	10	29	tend	tend	VERB
ijtc-999	10	30	to	to	PART
ijtc-999	10	31	shift	shift	VERB
ijtc-999	10	32	current	current	ADJ
ijtc-999	10	33	taxes	taxis	NOUN
ijtc-999	10	34	to	to	ADP
ijtc-999	10	35	future	future	ADJ
ijtc-999	10	36	taxes	taxis	NOUN
ijtc-999	10	37	.	.	PUNCT
ijtc-999	11	1	this	this	DET
ijtc-999	11	2	research	research	NOUN
ijtc-999	11	3	proves	prove	VERB
ijtc-999	11	4	the	the	DET
ijtc-999	11	5	existence	existence	NOUN
ijtc-999	11	6	of	of	ADP
ijtc-999	11	7	agency	agency	NOUN
ijtc-999	11	8	problems	problem	NOUN
ijtc-999	11	9	where	where	SCONJ
ijtc-999	11	10	concentrated	concentrated	ADJ
ijtc-999	11	11	ownership	ownership	NOUN
ijtc-999	11	12	expropriates	expropriate	VERB
ijtc-999	11	13	minority	minority	NOUN
ijtc-999	11	14	interests	interest	NOUN
ijtc-999	11	15	.	.	PUNCT
ijtc-999	12	1	csr	csr	NOUN
ijtc-999	12	2	functions	function	NOUN
ijtc-999	12	3	as	as	ADP
ijtc-999	12	4	a	a	DET
ijtc-999	12	5	moderating	moderate	VERB
ijtc-999	12	6	factor	factor	NOUN
ijtc-999	12	7	in	in	ADP
ijtc-999	12	8	the	the	DET
ijtc-999	12	9	correlation	correlation	NOUN
ijtc-999	12	10	between	between	ADP
ijtc-999	12	11	concentrated	concentrate	VERB
ijtc-999	12	12	ownership	ownership	NOUN
ijtc-999	12	13	and	and	CCONJ
ijtc-999	12	14	tax	tax	NOUN
ijtc-999	12	15	avoidance	avoidance	NOUN
ijtc-999	12	16	.	.	PUNCT
ijtc-999	13	1	it	it	PRON
ijtc-999	13	2	serves	serve	VERB
ijtc-999	13	3	to	to	PART
ijtc-999	13	4	diminish	diminish	VERB
ijtc-999	13	5	managerial	managerial	ADJ
ijtc-999	13	6	endeavors	endeavor	NOUN
ijtc-999	13	7	in	in	ADP
ijtc-999	13	8	evading	evade	VERB
ijtc-999	13	9	taxes	taxis	NOUN
ijtc-999	13	10	by	by	ADP
ijtc-999	13	11	establishing	establish	VERB
ijtc-999	13	12	corporate	corporate	ADJ
ijtc-999	13	13	legitimacy	legitimacy	NOUN
ijtc-999	13	14	.	.	PUNCT
ijtc-999	14	1	with	with	ADP
ijtc-999	14	2	better	well	ADJ
ijtc-999	14	3	implementation	implementation	NOUN
ijtc-999	14	4	of	of	ADP
ijtc-999	14	5	csr	csr	PROPN
ijtc-999	14	6	,	,	PUNCT
ijtc-999	14	7	it	it	PRON
ijtc-999	14	8	is	be	AUX
ijtc-999	14	9	hoped	hope	VERB
ijtc-999	14	10	that	that	SCONJ
ijtc-999	14	11	this	this	PRON
ijtc-999	14	12	will	will	AUX
ijtc-999	14	13	not	not	PART
ijtc-999	14	14	be	be	AUX
ijtc-999	14	15	a	a	DET
ijtc-999	14	16	motivation	motivation	NOUN
ijtc-999	14	17	for	for	SCONJ
ijtc-999	14	18	companies	company	NOUN
ijtc-999	14	19	to	to	PART
ijtc-999	14	20	avoid	avoid	VERB
ijtc-999	14	21	taxes	taxis	NOUN
ijtc-999	14	22	when	when	SCONJ
ijtc-999	14	23	companies	company	NOUN
ijtc-999	14	24	are	be	AUX
ijtc-999	14	25	dominated	dominate	VERB
ijtc-999	14	26	by	by	ADP
ijtc-999	14	27	concentrated	concentrated	ADJ
ijtc-999	14	28	ownership	ownership	NOUN
ijtc-999	14	29	and	and	CCONJ
ijtc-999	14	30	investors	investor	NOUN
ijtc-999	14	31	prefer	prefer	VERB
ijtc-999	14	32	to	to	PART
ijtc-999	14	33	invest	invest	VERB
ijtc-999	14	34	in	in	ADP
ijtc-999	14	35	companies	company	NOUN
ijtc-999	14	36	that	that	PRON
ijtc-999	14	37	have	have	VERB
ijtc-999	14	38	concentrated	concentrate	VERB
ijtc-999	14	39	shares	share	NOUN
ijtc-999	14	40	.	.	PUNCT
ijtc-999	15	1	keywords	keyword	NOUN
ijtc-999	15	2	:	:	PUNCT
ijtc-999	15	3	concentrated	concentrated	ADJ
ijtc-999	15	4	ownership	ownership	NOUN
ijtc-999	15	5	,	,	PUNCT
ijtc-999	15	6	tax	tax	NOUN
ijtc-999	15	7	avoidance	avoidance	NOUN
ijtc-999	15	8	,	,	PUNCT
ijtc-999	15	9	corporate	corporate	ADJ
ijtc-999	15	10	social	social	ADJ
ijtc-999	15	11	responsibility	responsibility	NOUN
ijtc-999	15	12	(	(	PUNCT
ijtc-999	15	13	csr	csr	NOUN
ijtc-999	15	14	)	)	PUNCT
ijtc-999	15	15	.	.	PUNCT
ijtc-999	16	1	this	this	PRON
ijtc-999	16	2	is	be	AUX
ijtc-999	16	3	an	an	DET
ijtc-999	16	4	open	open	ADJ
ijtc-999	16	5	access	access	NOUN
ijtc-999	16	6	article	article	NOUN
ijtc-999	16	7	under	under	ADP
ijtc-999	16	8	the	the	DET
ijtc-999	16	9	cc	cc	NOUN
ijtc-999	16	10	-	-	PUNCT
ijtc-999	16	11	by	by	ADP
ijtc-999	16	12	4.0	4.0	NUM
ijtc-999	16	13	license	license	NOUN
ijtc-999	16	14	.	.	PUNCT
ijtc-999	17	1	introduction	introduction	NOUN
ijtc-999	17	2	tax	tax	NOUN
ijtc-999	17	3	is	be	AUX
ijtc-999	17	4	a	a	DET
ijtc-999	17	5	mandatory	mandatory	ADJ
ijtc-999	17	6	responsibility	responsibility	NOUN
ijtc-999	17	7	for	for	ADP
ijtc-999	17	8	a	a	DET
ijtc-999	17	9	firm	firm	NOUN
ijtc-999	17	10	,	,	PUNCT
ijtc-999	17	11	demanding	demand	VERB
ijtc-999	17	12	obligatory	obligatory	ADJ
ijtc-999	17	13	payments	payment	NOUN
ijtc-999	17	14	.	.	PUNCT
ijtc-999	18	1	the	the	DET
ijtc-999	18	2	imposition	imposition	NOUN
ijtc-999	18	3	of	of	ADP
ijtc-999	18	4	taxes	taxis	NOUN
ijtc-999	18	5	will	will	AUX
ijtc-999	18	6	be	be	AUX
ijtc-999	18	7	a	a	DET
ijtc-999	18	8	burden	burden	NOUN
ijtc-999	18	9	for	for	ADP
ijtc-999	18	10	companies	company	NOUN
ijtc-999	18	11	since	since	SCONJ
ijtc-999	18	12	they	they	PRON
ijtc-999	18	13	do	do	AUX
ijtc-999	18	14	not	not	PART
ijtc-999	18	15	directly	directly	ADV
ijtc-999	18	16	profit	profit	VERB
ijtc-999	18	17	from	from	ADP
ijtc-999	18	18	the	the	DET
ijtc-999	18	19	payments	payment	NOUN
ijtc-999	18	20	made	make	VERB
ijtc-999	18	21	.	.	PUNCT
ijtc-999	19	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	19	2	mailto	mailto	NOUN
ijtc-999	19	3	:	:	PUNCT
ijtc-999	19	4	syahfirakinantiii@gmail.com1	syahfirakinantiii@gmail.com1	PROPN
ijtc-999	19	5	https://doi.org/10.52728/ijtc.v5i1.999	https://doi.org/10.52728/ijtc.v5i1.999	VERB
ijtc-999	19	6	kinanti	kinanti	ADV
ijtc-999	19	7	,	,	PUNCT
ijtc-999	19	8	midiastuty	midiastuty	NOUN
ijtc-999	19	9	,	,	PUNCT
ijtc-999	19	10	suranta	suranta	NOUN
ijtc-999	19	11	,	,	PUNCT
ijtc-999	19	12	and	and	CCONJ
ijtc-999	19	13	putra	putra	PROPN
ijtc-999	19	14	45	45	NUM
ijtc-999	19	15	|	|	ADV
ijtc-999	19	16	ilomata	ilomata	PROPN
ijtc-999	19	17	international	international	ADJ
ijtc-999	19	18	journal	journal	NOUN
ijtc-999	19	19	of	of	ADP
ijtc-999	19	20	tax	tax	PROPN
ijtc-999	19	21	&	&	CCONJ
ijtc-999	19	22	accounting	account	VERB
ijtc-999	19	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	19	24	consequently	consequently	ADV
ijtc-999	19	25	,	,	PUNCT
ijtc-999	19	26	companies	company	NOUN
ijtc-999	19	27	tend	tend	VERB
ijtc-999	19	28	to	to	PART
ijtc-999	19	29	engage	engage	VERB
ijtc-999	19	30	in	in	ADP
ijtc-999	19	31	tax	tax	NOUN
ijtc-999	19	32	planning	planning	NOUN
ijtc-999	19	33	,	,	PUNCT
ijtc-999	19	34	aiming	aim	VERB
ijtc-999	19	35	to	to	PART
ijtc-999	19	36	navigate	navigate	VERB
ijtc-999	19	37	between	between	ADP
ijtc-999	19	38	legal	legal	ADJ
ijtc-999	19	39	tax	tax	NOUN
ijtc-999	19	40	avoidance	avoidance	NOUN
ijtc-999	19	41	and	and	CCONJ
ijtc-999	19	42	illegal	illegal	ADJ
ijtc-999	19	43	tax	tax	NOUN
ijtc-999	19	44	evasion	evasion	NOUN
ijtc-999	19	45	to	to	PART
ijtc-999	19	46	alleviate	alleviate	VERB
ijtc-999	19	47	this	this	DET
ijtc-999	19	48	burden	burden	NOUN
ijtc-999	19	49	.	.	PUNCT
ijtc-999	20	1	tax	tax	NOUN
ijtc-999	20	2	avoidance	avoidance	NOUN
ijtc-999	20	3	is	be	AUX
ijtc-999	20	4	considered	consider	VERB
ijtc-999	20	5	legal	legal	ADJ
ijtc-999	20	6	and	and	CCONJ
ijtc-999	20	7	does	do	AUX
ijtc-999	20	8	not	not	PART
ijtc-999	20	9	violate	violate	VERB
ijtc-999	20	10	tax	tax	NOUN
ijtc-999	20	11	regulations	regulation	NOUN
ijtc-999	20	12	if	if	SCONJ
ijtc-999	20	13	the	the	DET
ijtc-999	20	14	firm	firm	NOUN
ijtc-999	20	15	utilizes	utilize	VERB
ijtc-999	20	16	loopholes	loophole	NOUN
ijtc-999	20	17	from	from	ADP
ijtc-999	20	18	differences	difference	NOUN
ijtc-999	20	19	in	in	ADP
ijtc-999	20	20	accounting	accounting	NOUN
ijtc-999	20	21	methods	method	NOUN
ijtc-999	20	22	and	and	CCONJ
ijtc-999	20	23	valuations	valuation	NOUN
ijtc-999	20	24	permitted	permit	VERB
ijtc-999	20	25	under	under	ADP
ijtc-999	20	26	the	the	DET
ijtc-999	20	27	tax	tax	NOUN
ijtc-999	20	28	law	law	NOUN
ijtc-999	20	29	and	and	CCONJ
ijtc-999	20	30	according	accord	VERB
ijtc-999	20	31	to	to	ADP
ijtc-999	20	32	accounting	accounting	NOUN
ijtc-999	20	33	standards	standard	NOUN
ijtc-999	20	34	.	.	PUNCT
ijtc-999	21	1	according	accord	VERB
ijtc-999	21	2	to	to	ADP
ijtc-999	21	3	(	(	PUNCT
ijtc-999	21	4	khan	khan	PROPN
ijtc-999	21	5	et	et	PROPN
ijtc-999	21	6	al	al	PROPN
ijtc-999	21	7	.	.	PROPN
ijtc-999	21	8	,	,	PUNCT
ijtc-999	21	9	2017	2017	NUM
ijtc-999	21	10	)	)	PUNCT
ijtc-999	21	11	,	,	PUNCT
ijtc-999	21	12	the	the	DET
ijtc-999	21	13	challenge	challenge	NOUN
ijtc-999	21	14	within	within	ADP
ijtc-999	21	15	tax	tax	NOUN
ijtc-999	21	16	avoidance	avoidance	NOUN
ijtc-999	21	17	lies	lie	VERB
ijtc-999	21	18	in	in	ADP
ijtc-999	21	19	the	the	DET
ijtc-999	21	20	agency	agency	NOUN
ijtc-999	21	21	problem	problem	NOUN
ijtc-999	21	22	,	,	PUNCT
ijtc-999	21	23	characterized	characterize	VERB
ijtc-999	21	24	by	by	ADP
ijtc-999	21	25	information	information	NOUN
ijtc-999	21	26	imbalance	imbalance	NOUN
ijtc-999	21	27	and	and	CCONJ
ijtc-999	21	28	divergent	divergent	ADJ
ijtc-999	21	29	interests	interest	NOUN
ijtc-999	21	30	between	between	ADP
ijtc-999	21	31	shareholders	shareholder	NOUN
ijtc-999	21	32	and	and	CCONJ
ijtc-999	21	33	corporate	corporate	ADJ
ijtc-999	21	34	management	management	NOUN
ijtc-999	21	35	.	.	PUNCT
ijtc-999	22	1	tax	tax	NOUN
ijtc-999	22	2	avoidance	avoidance	NOUN
ijtc-999	22	3	occurs	occur	VERB
ijtc-999	22	4	in	in	ADP
ijtc-999	22	5	a	a	DET
ijtc-999	22	6	firm	firm	NOUN
ijtc-999	22	7	due	due	ADP
ijtc-999	22	8	to	to	ADP
ijtc-999	22	9	differences	difference	NOUN
ijtc-999	22	10	in	in	ADP
ijtc-999	22	11	interests	interest	NOUN
ijtc-999	22	12	,	,	PUNCT
ijtc-999	22	13	firm	firm	ADJ
ijtc-999	22	14	managers	manager	NOUN
ijtc-999	22	15	tend	tend	VERB
ijtc-999	22	16	to	to	PART
ijtc-999	22	17	report	report	VERB
ijtc-999	22	18	profits	profit	NOUN
ijtc-999	22	19	in	in	ADP
ijtc-999	22	20	larger	large	ADJ
ijtc-999	22	21	amounts	amount	NOUN
ijtc-999	22	22	to	to	PART
ijtc-999	22	23	get	get	VERB
ijtc-999	22	24	compensation	compensation	NOUN
ijtc-999	22	25	if	if	SCONJ
ijtc-999	22	26	the	the	DET
ijtc-999	22	27	compensation	compensation	NOUN
ijtc-999	22	28	received	receive	VERB
ijtc-999	22	29	by	by	ADP
ijtc-999	22	30	managers	manager	NOUN
ijtc-999	22	31	is	be	AUX
ijtc-999	22	32	based	base	VERB
ijtc-999	22	33	on	on	ADP
ijtc-999	22	34	reported	report	VERB
ijtc-999	22	35	profit	profit	NOUN
ijtc-999	22	36	figures	figure	NOUN
ijtc-999	22	37	while	while	SCONJ
ijtc-999	22	38	firm	firm	ADJ
ijtc-999	22	39	owners	owner	NOUN
ijtc-999	22	40	tend	tend	VERB
ijtc-999	22	41	to	to	PART
ijtc-999	22	42	pay	pay	VERB
ijtc-999	22	43	smaller	small	ADJ
ijtc-999	22	44	amounts	amount	NOUN
ijtc-999	22	45	of	of	ADP
ijtc-999	22	46	tax	tax	NOUN
ijtc-999	22	47	and	and	CCONJ
ijtc-999	22	48	prefer	prefer	VERB
ijtc-999	22	49	maximum	maximum	ADJ
ijtc-999	22	50	wealth	wealth	NOUN
ijtc-999	22	51	.	.	PUNCT
ijtc-999	23	1	this	this	PRON
ijtc-999	23	2	is	be	AUX
ijtc-999	23	3	what	what	PRON
ijtc-999	23	4	causes	cause	VERB
ijtc-999	23	5	agency	agency	NOUN
ijtc-999	23	6	problems	problem	NOUN
ijtc-999	23	7	,	,	PUNCT
ijtc-999	23	8	to	to	PART
ijtc-999	23	9	solve	solve	VERB
ijtc-999	23	10	these	these	DET
ijtc-999	23	11	agency	agency	NOUN
ijtc-999	23	12	problems	problem	NOUN
ijtc-999	23	13	,	,	PUNCT
ijtc-999	23	14	strict	strict	ADJ
ijtc-999	23	15	supervision	supervision	NOUN
ijtc-999	23	16	and	and	CCONJ
ijtc-999	23	17	regulation	regulation	NOUN
ijtc-999	23	18	are	be	AUX
ijtc-999	23	19	needed	need	VERB
ijtc-999	23	20	to	to	PART
ijtc-999	23	21	prevent	prevent	VERB
ijtc-999	23	22	tax	tax	NOUN
ijtc-999	23	23	avoidance	avoidance	NOUN
ijtc-999	23	24	practices	practice	NOUN
ijtc-999	23	25	that	that	PRON
ijtc-999	23	26	are	be	AUX
ijtc-999	23	27	detrimental	detrimental	ADJ
ijtc-999	23	28	to	to	ADP
ijtc-999	23	29	all	all	DET
ijtc-999	23	30	parties	party	NOUN
ijtc-999	23	31	involved	involve	VERB
ijtc-999	23	32	.	.	PUNCT
ijtc-999	24	1	the	the	DET
ijtc-999	24	2	agency	agency	NOUN
ijtc-999	24	3	problem	problem	NOUN
ijtc-999	24	4	raises	raise	VERB
ijtc-999	24	5	agency	agency	NOUN
ijtc-999	24	6	costs	cost	NOUN
ijtc-999	24	7	which	which	PRON
ijtc-999	24	8	aim	aim	VERB
ijtc-999	24	9	to	to	PART
ijtc-999	24	10	regulate	regulate	VERB
ijtc-999	24	11	and	and	CCONJ
ijtc-999	24	12	supervise	supervise	VERB
ijtc-999	24	13	the	the	DET
ijtc-999	24	14	actions	action	NOUN
ijtc-999	24	15	of	of	ADP
ijtc-999	24	16	managers	manager	NOUN
ijtc-999	24	17	to	to	PART
ijtc-999	24	18	continue	continue	VERB
ijtc-999	24	19	to	to	PART
ijtc-999	24	20	act	act	VERB
ijtc-999	24	21	based	base	VERB
ijtc-999	24	22	on	on	ADP
ijtc-999	24	23	the	the	DET
ijtc-999	24	24	interests	interest	NOUN
ijtc-999	24	25	of	of	ADP
ijtc-999	24	26	the	the	DET
ijtc-999	24	27	firm	firm	NOUN
ijtc-999	24	28	.	.	PUNCT
ijtc-999	25	1	in	in	ADP
ijtc-999	25	2	this	this	DET
ijtc-999	25	3	case	case	NOUN
ijtc-999	25	4	,	,	PUNCT
ijtc-999	25	5	concentrated	concentrated	ADJ
ijtc-999	25	6	ownership	ownership	NOUN
ijtc-999	25	7	is	be	AUX
ijtc-999	25	8	one	one	NUM
ijtc-999	25	9	way	way	NOUN
ijtc-999	25	10	to	to	PART
ijtc-999	25	11	overcome	overcome	VERB
ijtc-999	25	12	agency	agency	NOUN
ijtc-999	25	13	problems	problem	NOUN
ijtc-999	25	14	on	on	ADP
ijtc-999	25	15	tax	tax	NOUN
ijtc-999	25	16	avoidance	avoidance	NOUN
ijtc-999	25	17	because	because	SCONJ
ijtc-999	25	18	concentrated	concentrated	ADJ
ijtc-999	25	19	ownership	ownership	NOUN
ijtc-999	25	20	will	will	AUX
ijtc-999	25	21	limit	limit	VERB
ijtc-999	25	22	the	the	DET
ijtc-999	25	23	manager	manager	NOUN
ijtc-999	25	24	's	's	PART
ijtc-999	25	25	intention	intention	NOUN
ijtc-999	25	26	to	to	PART
ijtc-999	25	27	commit	commit	VERB
ijtc-999	25	28	tax	tax	NOUN
ijtc-999	25	29	avoidance	avoidance	NOUN
ijtc-999	25	30	.	.	PUNCT
ijtc-999	26	1	several	several	ADJ
ijtc-999	26	2	previous	previous	ADJ
ijtc-999	26	3	studies	study	NOUN
ijtc-999	26	4	examining	examine	VERB
ijtc-999	26	5	the	the	DET
ijtc-999	26	6	impact	impact	NOUN
ijtc-999	26	7	of	of	ADP
ijtc-999	26	8	concentrated	concentrated	ADJ
ijtc-999	26	9	ownership	ownership	NOUN
ijtc-999	26	10	on	on	ADP
ijtc-999	26	11	tax	tax	NOUN
ijtc-999	26	12	avoidance	avoidance	NOUN
ijtc-999	26	13	have	have	AUX
ijtc-999	26	14	yielded	yield	VERB
ijtc-999	26	15	inconsistent	inconsistent	ADJ
ijtc-999	26	16	empirical	empirical	ADJ
ijtc-999	26	17	findings	finding	NOUN
ijtc-999	26	18	.	.	PUNCT
ijtc-999	27	1	researchers	researcher	NOUN
ijtc-999	27	2	such	such	ADJ
ijtc-999	27	3	as	as	ADP
ijtc-999	27	4	(	(	PUNCT
ijtc-999	27	5	ariawan	ariawan	PROPN
ijtc-999	27	6	&	&	CCONJ
ijtc-999	27	7	setiawan	setiawan	PROPN
ijtc-999	27	8	,	,	PUNCT
ijtc-999	27	9	2017	2017	NUM
ijtc-999	27	10	;	;	PUNCT
ijtc-999	27	11	khan	khan	PROPN
ijtc-999	27	12	et	et	PROPN
ijtc-999	27	13	al	al	PROPN
ijtc-999	27	14	.	.	PROPN
ijtc-999	27	15	,	,	PUNCT
ijtc-999	27	16	2017	2017	NUM
ijtc-999	27	17	;	;	PUNCT
ijtc-999	27	18	mita	mita	PROPN
ijtc-999	27	19	dewi	dewi	PROPN
ijtc-999	27	20	,	,	PUNCT
ijtc-999	27	21	2019	2019	NUM
ijtc-999	27	22	;	;	PUNCT
ijtc-999	27	23	richardson	richardson	PROPN
ijtc-999	27	24	et	et	PROPN
ijtc-999	27	25	al	al	PROPN
ijtc-999	27	26	.	.	PROPN
ijtc-999	27	27	,	,	PUNCT
ijtc-999	27	28	2016	2016	NUM
ijtc-999	27	29	)	)	PUNCT
ijtc-999	27	30	;	;	PUNCT
ijtc-999	27	31	(	(	PUNCT
ijtc-999	27	32	cahyono	cahyono	NOUN
ijtc-999	27	33	et	et	PROPN
ijtc-999	27	34	al	al	PROPN
ijtc-999	27	35	.	.	PROPN
ijtc-999	27	36	,	,	PUNCT
ijtc-999	27	37	2016	2016	NUM
ijtc-999	27	38	;	;	PUNCT
ijtc-999	27	39	khan	khan	PROPN
ijtc-999	27	40	et	et	PROPN
ijtc-999	27	41	al	al	PROPN
ijtc-999	27	42	.	.	PROPN
ijtc-999	27	43	,	,	PUNCT
ijtc-999	27	44	2017	2017	NUM
ijtc-999	27	45	;	;	PUNCT
ijtc-999	27	46	leipala	leipala	PROPN
ijtc-999	27	47	,	,	PUNCT
ijtc-999	27	48	2017	2017	NUM
ijtc-999	27	49	;	;	PUNCT
ijtc-999	27	50	lim	lim	PROPN
ijtc-999	27	51	&	&	CCONJ
ijtc-999	27	52	suparman	suparman	PROPN
ijtc-999	27	53	,	,	PUNCT
ijtc-999	27	54	2022	2022	NUM
ijtc-999	27	55	;	;	PUNCT
ijtc-999	27	56	ngadiman	ngadiman	PROPN
ijtc-999	27	57	&	&	CCONJ
ijtc-999	27	58	puspitasari	puspitasari	PROPN
ijtc-999	27	59	,	,	PUNCT
ijtc-999	27	60	2017	2017	NUM
ijtc-999	27	61	;	;	PUNCT
ijtc-999	27	62	richardson	richardson	PROPN
ijtc-999	27	63	et	et	PROPN
ijtc-999	27	64	al	al	PROPN
ijtc-999	27	65	.	.	PROPN
ijtc-999	27	66	,	,	PUNCT
ijtc-999	27	67	2016	2016	NUM
ijtc-999	27	68	)	)	PUNCT
ijtc-999	27	69	among	among	ADP
ijtc-999	27	70	others	other	NOUN
ijtc-999	27	71	,	,	PUNCT
ijtc-999	27	72	suggest	suggest	VERB
ijtc-999	27	73	a	a	DET
ijtc-999	27	74	positive	positive	ADJ
ijtc-999	27	75	relationship	relationship	NOUN
ijtc-999	27	76	between	between	ADP
ijtc-999	27	77	concentrated	concentrated	ADJ
ijtc-999	27	78	or	or	CCONJ
ijtc-999	27	79	institutional	institutional	ADJ
ijtc-999	27	80	ownership	ownership	NOUN
ijtc-999	27	81	and	and	CCONJ
ijtc-999	27	82	tax	tax	NOUN
ijtc-999	27	83	avoidance	avoidance	NOUN
ijtc-999	27	84	.	.	PUNCT
ijtc-999	28	1	conversely	conversely	ADV
ijtc-999	28	2	,	,	PUNCT
ijtc-999	28	3	studies	study	NOUN
ijtc-999	28	4	by	by	ADP
ijtc-999	28	5	(	(	PUNCT
ijtc-999	28	6	agustina	agustina	PROPN
ijtc-999	28	7	et	et	PROPN
ijtc-999	28	8	al	al	PROPN
ijtc-999	28	9	.	.	PROPN
ijtc-999	28	10	,	,	PUNCT
ijtc-999	28	11	2018	2018	NUM
ijtc-999	28	12	;	;	PUNCT
ijtc-999	28	13	alkurdi	alkurdi	PROPN
ijtc-999	28	14	&	&	CCONJ
ijtc-999	28	15	mardini	mardini	PROPN
ijtc-999	28	16	,	,	PUNCT
ijtc-999	28	17	2020	2020	NUM
ijtc-999	28	18	;	;	PUNCT
ijtc-999	28	19	putranti	putranti	NOUN
ijtc-999	28	20	&	&	CCONJ
ijtc-999	28	21	setiawanta	setiawanta	ADJ
ijtc-999	28	22	,	,	PUNCT
ijtc-999	28	23	2016	2016	NUM
ijtc-999	28	24	)	)	PUNCT
ijtc-999	28	25	;	;	PUNCT
ijtc-999	28	26	and	and	CCONJ
ijtc-999	28	27	(	(	PUNCT
ijtc-999	28	28	agustina	agustina	X
ijtc-999	28	29	et	et	PROPN
ijtc-999	28	30	al	al	PROPN
ijtc-999	28	31	.	.	PROPN
ijtc-999	28	32	,	,	PUNCT
ijtc-999	28	33	2018	2018	NUM
ijtc-999	28	34	)	)	PUNCT
ijtc-999	28	35	propose	propose	VERB
ijtc-999	28	36	the	the	DET
ijtc-999	28	37	opposite	opposite	NOUN
ijtc-999	28	38	,	,	PUNCT
ijtc-999	28	39	indicating	indicate	VERB
ijtc-999	28	40	a	a	DET
ijtc-999	28	41	negative	negative	ADJ
ijtc-999	28	42	impact	impact	NOUN
ijtc-999	28	43	of	of	ADP
ijtc-999	28	44	concentrated	concentrated	ADJ
ijtc-999	28	45	or	or	CCONJ
ijtc-999	28	46	institutional	institutional	ADJ
ijtc-999	28	47	ownership	ownership	NOUN
ijtc-999	28	48	on	on	ADP
ijtc-999	28	49	tax	tax	NOUN
ijtc-999	28	50	avoidance	avoidance	NOUN
ijtc-999	28	51	.	.	PUNCT
ijtc-999	29	1	they	they	PRON
ijtc-999	29	2	argue	argue	VERB
ijtc-999	29	3	that	that	SCONJ
ijtc-999	29	4	highly	highly	ADV
ijtc-999	29	5	concentrated	concentrated	ADJ
ijtc-999	29	6	or	or	CCONJ
ijtc-999	29	7	institutional	institutional	ADJ
ijtc-999	29	8	ownership	ownership	NOUN
ijtc-999	29	9	leads	lead	VERB
ijtc-999	29	10	to	to	ADP
ijtc-999	29	11	increased	increase	VERB
ijtc-999	29	12	tax	tax	NOUN
ijtc-999	29	13	avoidance	avoidance	NOUN
ijtc-999	29	14	practices	practice	NOUN
ijtc-999	29	15	.	.	PUNCT
ijtc-999	30	1	(	(	PUNCT
ijtc-999	30	2	putranti	putranti	X
ijtc-999	30	3	&	&	CCONJ
ijtc-999	30	4	setiawanta	setiawanta	ADJ
ijtc-999	30	5	,	,	PUNCT
ijtc-999	30	6	2016	2016	NUM
ijtc-999	30	7	)	)	PUNCT
ijtc-999	30	8	even	even	ADV
ijtc-999	30	9	suggest	suggest	VERB
ijtc-999	30	10	that	that	SCONJ
ijtc-999	30	11	a	a	DET
ijtc-999	30	12	notably	notably	ADV
ijtc-999	30	13	concentrated	concentrated	ADJ
ijtc-999	30	14	or	or	CCONJ
ijtc-999	30	15	institutional	institutional	ADJ
ijtc-999	30	16	ownership	ownership	NOUN
ijtc-999	30	17	presence	presence	NOUN
ijtc-999	30	18	results	result	VERB
ijtc-999	30	19	in	in	ADP
ijtc-999	30	20	lower	low	ADJ
ijtc-999	30	21	tax	tax	NOUN
ijtc-999	30	22	avoidance	avoidance	NOUN
ijtc-999	30	23	due	due	ADP
ijtc-999	30	24	to	to	ADP
ijtc-999	30	25	effective	effective	ADJ
ijtc-999	30	26	control	control	NOUN
ijtc-999	30	27	over	over	ADP
ijtc-999	30	28	agency	agency	NOUN
ijtc-999	30	29	actions	action	NOUN
ijtc-999	30	30	,	,	PUNCT
ijtc-999	30	31	preventing	prevent	VERB
ijtc-999	30	32	tax	tax	NOUN
ijtc-999	30	33	avoidance	avoidance	NOUN
ijtc-999	30	34	.	.	PUNCT
ijtc-999	31	1	(	(	PUNCT
ijtc-999	31	2	richardson	richardson	PROPN
ijtc-999	31	3	et	et	PROPN
ijtc-999	31	4	al	al	PROPN
ijtc-999	31	5	.	.	PROPN
ijtc-999	31	6	,	,	PUNCT
ijtc-999	31	7	2016	2016	NUM
ijtc-999	31	8	)	)	PUNCT
ijtc-999	31	9	uncovered	uncover	VERB
ijtc-999	31	10	an	an	DET
ijtc-999	31	11	inverted	inverted	ADJ
ijtc-999	31	12	u	u	ADJ
ijtc-999	31	13	-	-	ADJ
ijtc-999	31	14	shaped	shape	VERB
ijtc-999	31	15	relationship	relationship	NOUN
ijtc-999	31	16	between	between	ADP
ijtc-999	31	17	tax	tax	NOUN
ijtc-999	31	18	management	management	NOUN
ijtc-999	31	19	and	and	CCONJ
ijtc-999	31	20	ownership	ownership	NOUN
ijtc-999	31	21	concentration	concentration	NOUN
ijtc-999	31	22	.	.	PUNCT
ijtc-999	32	1	some	some	DET
ijtc-999	32	2	studies	study	NOUN
ijtc-999	32	3	focused	focus	VERB
ijtc-999	32	4	on	on	ADP
ijtc-999	32	5	jordanian	jordanian	ADJ
ijtc-999	32	6	companies	company	NOUN
ijtc-999	32	7	,	,	PUNCT
ijtc-999	32	8	such	such	ADJ
ijtc-999	32	9	as	as	ADP
ijtc-999	32	10	(	(	PUNCT
ijtc-999	32	11	alkurdi	alkurdi	PROPN
ijtc-999	32	12	&	&	CCONJ
ijtc-999	32	13	mardini	mardini	PROPN
ijtc-999	32	14	,	,	PUNCT
ijtc-999	32	15	2020	2020	NUM
ijtc-999	32	16	)	)	PUNCT
ijtc-999	32	17	,	,	PUNCT
ijtc-999	32	18	disclosed	disclose	VERB
ijtc-999	32	19	that	that	SCONJ
ijtc-999	32	20	concentrated	concentrated	ADJ
ijtc-999	32	21	or	or	CCONJ
ijtc-999	32	22	institutional	institutional	ADJ
ijtc-999	32	23	ownership	ownership	NOUN
ijtc-999	32	24	negatively	negatively	ADV
ijtc-999	32	25	affects	affect	VERB
ijtc-999	32	26	tax	tax	NOUN
ijtc-999	32	27	avoidance	avoidance	NOUN
ijtc-999	32	28	,	,	PUNCT
ijtc-999	32	29	leading	lead	VERB
ijtc-999	32	30	companies	company	NOUN
ijtc-999	32	31	to	to	PART
ijtc-999	32	32	curtail	curtail	VERB
ijtc-999	32	33	their	their	PRON
ijtc-999	32	34	tax	tax	NOUN
ijtc-999	32	35	avoidance	avoidance	NOUN
ijtc-999	32	36	strategies	strategy	NOUN
ijtc-999	32	37	.	.	PUNCT
ijtc-999	33	1	similarly	similarly	ADV
ijtc-999	33	2	,	,	PUNCT
ijtc-999	33	3	(	(	PUNCT
ijtc-999	33	4	agustina	agustina	X
ijtc-999	33	5	et	et	PROPN
ijtc-999	33	6	al	al	PROPN
ijtc-999	33	7	.	.	PROPN
ijtc-999	33	8	,	,	PUNCT
ijtc-999	33	9	2018	2018	NUM
ijtc-999	33	10	;	;	PUNCT
ijtc-999	33	11	alkurdi	alkurdi	PROPN
ijtc-999	33	12	&	&	CCONJ
ijtc-999	33	13	mardini	mardini	PROPN
ijtc-999	33	14	,	,	PUNCT
ijtc-999	33	15	2020	2020	NUM
ijtc-999	33	16	;	;	PUNCT
ijtc-999	33	17	putranti	putranti	NOUN
ijtc-999	33	18	&	&	CCONJ
ijtc-999	33	19	setiawanta	setiawanta	ADJ
ijtc-999	33	20	,	,	PUNCT
ijtc-999	33	21	2016	2016	NUM
ijtc-999	33	22	;	;	PUNCT
ijtc-999	33	23	utthavi	utthavi	NOUN
ijtc-999	33	24	,	,	PUNCT
ijtc-999	33	25	2015	2015	NUM
ijtc-999	33	26	)	)	PUNCT
ijtc-999	33	27	dan	dan	PROPN
ijtc-999	33	28	(	(	PUNCT
ijtc-999	33	29	utthavi	utthavi	PROPN
ijtc-999	33	30	,	,	PUNCT
ijtc-999	33	31	2015	2015	NUM
ijtc-999	33	32	)	)	PUNCT
ijtc-999	33	33	,	,	PUNCT
ijtc-999	33	34	employing	employ	VERB
ijtc-999	33	35	indonesian	indonesian	ADJ
ijtc-999	33	36	samples	sample	NOUN
ijtc-999	33	37	,	,	PUNCT
ijtc-999	33	38	echoed	echo	VERB
ijtc-999	33	39	these	these	DET
ijtc-999	33	40	findings	finding	NOUN
ijtc-999	33	41	.	.	PUNCT
ijtc-999	34	1	however	however	ADV
ijtc-999	34	2	,	,	PUNCT
ijtc-999	34	3	contradictory	contradictory	ADJ
ijtc-999	34	4	research	research	NOUN
ijtc-999	34	5	outcomes	outcome	NOUN
ijtc-999	34	6	by	by	ADP
ijtc-999	34	7	(	(	PUNCT
ijtc-999	34	8	rusli	rusli	NOUN
ijtc-999	34	9	,	,	PUNCT
ijtc-999	34	10	2017	2017	NUM
ijtc-999	34	11	;	;	PUNCT
ijtc-999	34	12	septiadi	septiadi	NOUN
ijtc-999	34	13	et	et	PROPN
ijtc-999	34	14	al	al	PROPN
ijtc-999	34	15	.	.	PROPN
ijtc-999	34	16	,	,	PUNCT
ijtc-999	34	17	2017	2017	NUM
ijtc-999	34	18	)	)	PUNCT
ijtc-999	34	19	,	,	PUNCT
ijtc-999	34	20	and	and	CCONJ
ijtc-999	34	21	yelvita	yelvita	PROPN
ijtc-999	34	22	(	(	PUNCT
ijtc-999	34	23	2022	2022	NUM
ijtc-999	34	24	)	)	PUNCT
ijtc-999	34	25	assert	assert	VERB
ijtc-999	34	26	that	that	SCONJ
ijtc-999	34	27	concentrated	concentrated	ADJ
ijtc-999	34	28	or	or	CCONJ
ijtc-999	34	29	institutional	institutional	ADJ
ijtc-999	34	30	ownership	ownership	NOUN
ijtc-999	34	31	has	have	VERB
ijtc-999	34	32	no	no	DET
ijtc-999	34	33	significant	significant	ADJ
ijtc-999	34	34	effect	effect	NOUN
ijtc-999	34	35	on	on	ADP
ijtc-999	34	36	tax	tax	NOUN
ijtc-999	34	37	avoidance	avoidance	NOUN
ijtc-999	34	38	.	.	PUNCT
ijtc-999	35	1	they	they	PRON
ijtc-999	35	2	argue	argue	VERB
ijtc-999	35	3	that	that	SCONJ
ijtc-999	35	4	the	the	DET
ijtc-999	35	5	absence	absence	NOUN
ijtc-999	35	6	of	of	ADP
ijtc-999	35	7	concentrated	concentrated	ADJ
ijtc-999	35	8	or	or	CCONJ
ijtc-999	35	9	institutional	institutional	ADJ
ijtc-999	35	10	ownership	ownership	NOUN
ijtc-999	35	11	tends	tend	VERB
ijtc-999	35	12	to	to	PART
ijtc-999	35	13	prompt	prompt	VERB
ijtc-999	35	14	institutional	institutional	ADJ
ijtc-999	35	15	owners	owner	NOUN
ijtc-999	35	16	to	to	PART
ijtc-999	35	17	oversee	oversee	VERB
ijtc-999	35	18	managerial	managerial	ADJ
ijtc-999	35	19	performance	performance	NOUN
ijtc-999	35	20	,	,	PUNCT
ijtc-999	35	21	reducing	reduce	VERB
ijtc-999	35	22	the	the	DET
ijtc-999	35	23	inclination	inclination	NOUN
ijtc-999	35	24	toward	toward	ADP
ijtc-999	35	25	tax	tax	NOUN
ijtc-999	35	26	avoidance	avoidance	NOUN
ijtc-999	35	27	.	.	PUNCT
ijtc-999	36	1	additionally	additionally	ADV
ijtc-999	36	2	,	,	PUNCT
ijtc-999	36	3	they	they	PRON
ijtc-999	36	4	propose	propose	VERB
ijtc-999	36	5	that	that	SCONJ
ijtc-999	36	6	the	the	DET
ijtc-999	36	7	degree	degree	NOUN
ijtc-999	36	8	of	of	ADP
ijtc-999	36	9	concentrated	concentrated	ADJ
ijtc-999	36	10	or	or	CCONJ
ijtc-999	36	11	institutional	institutional	ADJ
ijtc-999	36	12	ownership	ownership	NOUN
ijtc-999	36	13	does	do	AUX
ijtc-999	36	14	not	not	PART
ijtc-999	36	15	notably	notably	ADV
ijtc-999	36	16	influence	influence	VERB
ijtc-999	36	17	tax	tax	NOUN
ijtc-999	36	18	avoidance	avoidance	NOUN
ijtc-999	36	19	practices	practice	NOUN
ijtc-999	36	20	.	.	PUNCT
ijtc-999	37	1	apart	apart	ADV
ijtc-999	37	2	from	from	ADP
ijtc-999	37	3	tax	tax	NOUN
ijtc-999	37	4	payments	payment	NOUN
ijtc-999	37	5	,	,	PUNCT
ijtc-999	37	6	companies	company	NOUN
ijtc-999	37	7	bear	bear	VERB
ijtc-999	37	8	additional	additional	ADJ
ijtc-999	37	9	responsibilities	responsibility	NOUN
ijtc-999	37	10	,	,	PUNCT
ijtc-999	37	11	notably	notably	ADV
ijtc-999	37	12	in	in	ADP
ijtc-999	37	13	executing	execute	VERB
ijtc-999	37	14	corporate	corporate	ADJ
ijtc-999	37	15	social	social	ADJ
ijtc-999	37	16	responsibility	responsibility	NOUN
ijtc-999	37	17	(	(	PUNCT
ijtc-999	37	18	csr	csr	NOUN
ijtc-999	37	19	)	)	PUNCT
ijtc-999	37	20	initiatives	initiative	NOUN
ijtc-999	37	21	.	.	PUNCT
ijtc-999	38	1	(	(	PUNCT
ijtc-999	38	2	agata	agata	PROPN
ijtc-999	38	3	et	et	PROPN
ijtc-999	38	4	al	al	PROPN
ijtc-999	38	5	.	.	PROPN
ijtc-999	38	6	,	,	PUNCT
ijtc-999	38	7	2021	2021	NUM
ijtc-999	38	8	)	)	PUNCT
ijtc-999	38	9	emphasize	emphasize	VERB
ijtc-999	38	10	csr	csr	NOUN
ijtc-999	38	11	as	as	ADP
ijtc-999	38	12	a	a	DET
ijtc-999	38	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	38	14	kinanti	kinanti	NOUN
ijtc-999	38	15	,	,	PUNCT
ijtc-999	38	16	midiastuty	midiastuty	NOUN
ijtc-999	38	17	,	,	PUNCT
ijtc-999	38	18	suranta	suranta	NOUN
ijtc-999	38	19	,	,	PUNCT
ijtc-999	38	20	and	and	CCONJ
ijtc-999	38	21	putra	putra	PROPN
ijtc-999	38	22	46	46	NUM
ijtc-999	39	1	|	|	ADV
ijtc-999	39	2	ilomata	ilomata	PROPN
ijtc-999	39	3	international	international	ADJ
ijtc-999	39	4	journal	journal	NOUN
ijtc-999	39	5	of	of	ADP
ijtc-999	39	6	tax	tax	PROPN
ijtc-999	39	7	&	&	CCONJ
ijtc-999	39	8	accounting	account	VERB
ijtc-999	39	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-999	39	10	mandatory	mandatory	ADJ
ijtc-999	39	11	obligation	obligation	NOUN
ijtc-999	39	12	for	for	ADP
ijtc-999	39	13	companies	company	NOUN
ijtc-999	39	14	.	.	PUNCT
ijtc-999	40	1	csr	csr	NOUN
ijtc-999	40	2	activities	activity	NOUN
ijtc-999	40	3	wield	wield	VERB
ijtc-999	40	4	a	a	DET
ijtc-999	40	5	significant	significant	ADJ
ijtc-999	40	6	influence	influence	NOUN
ijtc-999	40	7	on	on	ADP
ijtc-999	40	8	a	a	DET
ijtc-999	40	9	firm	firm	NOUN
ijtc-999	40	10	's	's	PART
ijtc-999	40	11	reputation	reputation	NOUN
ijtc-999	40	12	.	.	PUNCT
ijtc-999	41	1	to	to	PART
ijtc-999	41	2	fulfill	fulfill	VERB
ijtc-999	41	3	their	their	PRON
ijtc-999	41	4	societal	societal	ADJ
ijtc-999	41	5	responsibilities	responsibility	NOUN
ijtc-999	41	6	,	,	PUNCT
ijtc-999	41	7	businesses	business	NOUN
ijtc-999	41	8	often	often	ADV
ijtc-999	41	9	utilize	utilize	VERB
ijtc-999	41	10	csr	csr	NOUN
ijtc-999	41	11	performance	performance	NOUN
ijtc-999	41	12	as	as	ADP
ijtc-999	41	13	a	a	DET
ijtc-999	41	14	mechanism	mechanism	NOUN
ijtc-999	41	15	to	to	PART
ijtc-999	41	16	minimize	minimize	VERB
ijtc-999	41	17	their	their	PRON
ijtc-999	41	18	engagement	engagement	NOUN
ijtc-999	41	19	in	in	ADP
ijtc-999	41	20	tax	tax	NOUN
ijtc-999	41	21	avoidance	avoidance	NOUN
ijtc-999	41	22	,	,	PUNCT
ijtc-999	41	23	as	as	SCONJ
ijtc-999	41	24	highlighted	highlight	VERB
ijtc-999	41	25	by	by	ADP
ijtc-999	41	26	(	(	PUNCT
ijtc-999	41	27	dakhli	dakhli	NOUN
ijtc-999	41	28	,	,	PUNCT
ijtc-999	41	29	2022	2022	NUM
ijtc-999	41	30	)	)	PUNCT
ijtc-999	41	31	.	.	PUNCT
ijtc-999	42	1	consequently	consequently	ADV
ijtc-999	42	2	,	,	PUNCT
ijtc-999	42	3	companies	company	NOUN
ijtc-999	42	4	demonstrating	demonstrate	VERB
ijtc-999	42	5	strong	strong	ADJ
ijtc-999	42	6	csr	csr	NOUN
ijtc-999	42	7	practices	practice	NOUN
ijtc-999	42	8	tend	tend	VERB
ijtc-999	42	9	to	to	PART
ijtc-999	42	10	abstain	abstain	VERB
ijtc-999	42	11	from	from	ADP
ijtc-999	42	12	tax	tax	NOUN
ijtc-999	42	13	avoidance	avoidance	NOUN
ijtc-999	42	14	to	to	PART
ijtc-999	42	15	safeguard	safeguard	VERB
ijtc-999	42	16	their	their	PRON
ijtc-999	42	17	reputation	reputation	NOUN
ijtc-999	42	18	within	within	ADP
ijtc-999	42	19	the	the	DET
ijtc-999	42	20	community	community	NOUN
ijtc-999	42	21	.	.	PUNCT
ijtc-999	43	1	there	there	PRON
ijtc-999	43	2	are	be	VERB
ijtc-999	43	3	differences	difference	NOUN
ijtc-999	43	4	in	in	ADP
ijtc-999	43	5	values	value	NOUN
ijtc-999	43	6	or	or	CCONJ
ijtc-999	43	7	norms	norm	NOUN
ijtc-999	43	8	among	among	ADP
ijtc-999	43	9	the	the	DET
ijtc-999	43	10	firm	firm	NOUN
ijtc-999	43	11	and	and	CCONJ
ijtc-999	43	12	the	the	DET
ijtc-999	43	13	community	community	NOUN
ijtc-999	43	14	that	that	PRON
ijtc-999	43	15	make	make	VERB
ijtc-999	43	16	the	the	DET
ijtc-999	43	17	firm	firm	NOUN
ijtc-999	43	18	will	will	AUX
ijtc-999	43	19	be	be	AUX
ijtc-999	43	20	careful	careful	ADJ
ijtc-999	43	21	not	not	PART
ijtc-999	43	22	to	to	PART
ijtc-999	43	23	conflict	conflict	VERB
ijtc-999	43	24	over	over	ADP
ijtc-999	43	25	existing	exist	VERB
ijtc-999	43	26	differences	difference	NOUN
ijtc-999	43	27	(	(	PUNCT
ijtc-999	43	28	legitimacy	legitimacy	NOUN
ijtc-999	43	29	gap	gap	NOUN
ijtc-999	43	30	)	)	PUNCT
ijtc-999	43	31	.	.	PUNCT
ijtc-999	44	1	with	with	ADP
ijtc-999	44	2	csr	csr	NOUN
ijtc-999	44	3	activities	activity	NOUN
ijtc-999	44	4	,	,	PUNCT
ijtc-999	44	5	the	the	DET
ijtc-999	44	6	firm	firm	NOUN
ijtc-999	44	7	will	will	AUX
ijtc-999	44	8	carry	carry	VERB
ijtc-999	44	9	out	out	ADP
ijtc-999	44	10	a	a	DET
ijtc-999	44	11	strategy	strategy	NOUN
ijtc-999	44	12	to	to	PART
ijtc-999	44	13	legitimize	legitimize	VERB
ijtc-999	44	14	itself	itself	PRON
ijtc-999	44	15	by	by	ADP
ijtc-999	44	16	positioning	position	VERB
ijtc-999	44	17	itself	itself	PRON
ijtc-999	44	18	in	in	ADP
ijtc-999	44	19	the	the	DET
ijtc-999	44	20	middle	middle	NOUN
ijtc-999	44	21	of	of	ADP
ijtc-999	44	22	the	the	DET
ijtc-999	44	23	regulations	regulation	NOUN
ijtc-999	44	24	and	and	CCONJ
ijtc-999	44	25	values	value	NOUN
ijtc-999	44	26	that	that	PRON
ijtc-999	44	27	follow	follow	VERB
ijtc-999	44	28	in	in	ADP
ijtc-999	44	29	society	society	NOUN
ijtc-999	44	30	.	.	PUNCT
ijtc-999	45	1	with	with	ADP
ijtc-999	45	2	legitimacy	legitimacy	NOUN
ijtc-999	45	3	theory	theory	NOUN
ijtc-999	45	4	,	,	PUNCT
ijtc-999	45	5	the	the	DET
ijtc-999	45	6	firm	firm	NOUN
ijtc-999	45	7	will	will	AUX
ijtc-999	45	8	encourage	encourage	VERB
ijtc-999	45	9	itself	itself	PRON
ijtc-999	45	10	to	to	PART
ijtc-999	45	11	maintain	maintain	VERB
ijtc-999	45	12	and	and	CCONJ
ijtc-999	45	13	improve	improve	VERB
ijtc-999	45	14	its	its	PRON
ijtc-999	45	15	reputation	reputation	NOUN
ijtc-999	45	16	through	through	ADP
ijtc-999	45	17	corporate	corporate	ADJ
ijtc-999	45	18	social	social	ADJ
ijtc-999	45	19	responsibility	responsibility	NOUN
ijtc-999	45	20	(	(	PUNCT
ijtc-999	45	21	csr	csr	NOUN
ijtc-999	45	22	)	)	PUNCT
ijtc-999	45	23	activities	activity	NOUN
ijtc-999	45	24	.	.	PUNCT
ijtc-999	46	1	this	this	DET
ijtc-999	46	2	study	study	NOUN
ijtc-999	46	3	serves	serve	VERB
ijtc-999	46	4	as	as	ADP
ijtc-999	46	5	a	a	DET
ijtc-999	46	6	replication	replication	NOUN
ijtc-999	46	7	of	of	ADP
ijtc-999	46	8	(	(	PUNCT
ijtc-999	46	9	dakhli	dakhli	NOUN
ijtc-999	46	10	,	,	PUNCT
ijtc-999	46	11	2022	2022	NUM
ijtc-999	46	12	)	)	PUNCT
ijtc-999	46	13	research	research	NOUN
ijtc-999	46	14	,	,	PUNCT
ijtc-999	46	15	albeit	albeit	SCONJ
ijtc-999	46	16	with	with	ADP
ijtc-999	46	17	a	a	DET
ijtc-999	46	18	distinctive	distinctive	ADJ
ijtc-999	46	19	focus	focus	NOUN
ijtc-999	46	20	on	on	ADP
ijtc-999	46	21	utilizing	utilize	VERB
ijtc-999	46	22	concentrated	concentrated	ADJ
ijtc-999	46	23	ownership	ownership	NOUN
ijtc-999	46	24	as	as	ADP
ijtc-999	46	25	a	a	DET
ijtc-999	46	26	variable	variable	ADJ
ijtc-999	46	27	influencing	influence	VERB
ijtc-999	46	28	tax	tax	NOUN
ijtc-999	46	29	avoidance	avoidance	NOUN
ijtc-999	46	30	.	.	PUNCT
ijtc-999	47	1	dakhli	dakhli	PROPN
ijtc-999	47	2	's	's	PART
ijtc-999	47	3	work	work	NOUN
ijtc-999	47	4	incorporated	incorporate	VERB
ijtc-999	47	5	csr	csr	NOUN
ijtc-999	47	6	as	as	ADP
ijtc-999	47	7	a	a	DET
ijtc-999	47	8	moderating	moderate	VERB
ijtc-999	47	9	variable	variable	NOUN
ijtc-999	47	10	,	,	PUNCT
ijtc-999	47	11	revealing	reveal	VERB
ijtc-999	47	12	institutional	institutional	ADJ
ijtc-999	47	13	ownership	ownership	NOUN
ijtc-999	47	14	's	's	PART
ijtc-999	47	15	positive	positive	ADJ
ijtc-999	47	16	and	and	CCONJ
ijtc-999	47	17	substantial	substantial	ADJ
ijtc-999	47	18	impact	impact	NOUN
ijtc-999	47	19	on	on	ADP
ijtc-999	47	20	csr	csr	NOUN
ijtc-999	47	21	,	,	PUNCT
ijtc-999	47	22	while	while	SCONJ
ijtc-999	47	23	noting	note	VERB
ijtc-999	47	24	its	its	PRON
ijtc-999	47	25	negative	negative	ADJ
ijtc-999	47	26	and	and	CCONJ
ijtc-999	47	27	significant	significant	ADJ
ijtc-999	47	28	effect	effect	NOUN
ijtc-999	47	29	on	on	ADP
ijtc-999	47	30	tax	tax	NOUN
ijtc-999	47	31	avoidance	avoidance	NOUN
ijtc-999	47	32	.	.	PUNCT
ijtc-999	48	1	moreover	moreover	ADV
ijtc-999	48	2	,	,	PUNCT
ijtc-999	48	3	it	it	PRON
ijtc-999	48	4	highlighted	highlight	VERB
ijtc-999	48	5	csr	csr	NOUN
ijtc-999	48	6	's	's	PART
ijtc-999	48	7	partial	partial	ADJ
ijtc-999	48	8	mediation	mediation	NOUN
ijtc-999	48	9	between	between	ADP
ijtc-999	48	10	institutional	institutional	ADJ
ijtc-999	48	11	ownership	ownership	NOUN
ijtc-999	48	12	and	and	CCONJ
ijtc-999	48	13	tax	tax	NOUN
ijtc-999	48	14	avoidance	avoidance	NOUN
ijtc-999	48	15	.	.	PUNCT
ijtc-999	49	1	thus	thus	ADV
ijtc-999	49	2	,	,	PUNCT
ijtc-999	49	3	utilizing	utilize	VERB
ijtc-999	49	4	the	the	DET
ijtc-999	49	5	effective	effective	ADJ
ijtc-999	49	6	tax	tax	NOUN
ijtc-999	49	7	rate	rate	NOUN
ijtc-999	49	8	(	(	PUNCT
ijtc-999	49	9	etr	etr	PROPN
ijtc-999	49	10	)	)	PUNCT
ijtc-999	49	11	as	as	ADP
ijtc-999	49	12	a	a	DET
ijtc-999	49	13	metric	metric	NOUN
ijtc-999	49	14	,	,	PUNCT
ijtc-999	49	15	this	this	DET
ijtc-999	49	16	study	study	NOUN
ijtc-999	49	17	aims	aim	VERB
ijtc-999	49	18	to	to	PART
ijtc-999	49	19	delve	delve	VERB
ijtc-999	49	20	deeper	deeply	ADV
ijtc-999	49	21	into	into	ADP
ijtc-999	49	22	the	the	DET
ijtc-999	49	23	role	role	NOUN
ijtc-999	49	24	of	of	ADP
ijtc-999	49	25	csr	csr	NOUN
ijtc-999	49	26	as	as	ADP
ijtc-999	49	27	a	a	DET
ijtc-999	49	28	mediator	mediator	NOUN
ijtc-999	49	29	or	or	CCONJ
ijtc-999	49	30	moderator	moderator	NOUN
ijtc-999	49	31	in	in	ADP
ijtc-999	49	32	the	the	DET
ijtc-999	49	33	relationship	relationship	NOUN
ijtc-999	49	34	between	between	ADP
ijtc-999	49	35	concentrated	concentrated	ADJ
ijtc-999	49	36	ownership	ownership	NOUN
ijtc-999	49	37	and	and	CCONJ
ijtc-999	49	38	tax	tax	NOUN
ijtc-999	49	39	avoidance	avoidance	NOUN
ijtc-999	49	40	.	.	PUNCT
ijtc-999	50	1	given	give	VERB
ijtc-999	50	2	the	the	DET
ijtc-999	50	3	scarcity	scarcity	NOUN
ijtc-999	50	4	of	of	ADP
ijtc-999	50	5	research	research	NOUN
ijtc-999	50	6	exploring	explore	VERB
ijtc-999	50	7	concentrated	concentrated	ADJ
ijtc-999	50	8	ownership	ownership	NOUN
ijtc-999	50	9	's	's	PART
ijtc-999	50	10	impact	impact	NOUN
ijtc-999	50	11	on	on	ADP
ijtc-999	50	12	tax	tax	NOUN
ijtc-999	50	13	avoidance	avoidance	NOUN
ijtc-999	50	14	with	with	ADP
ijtc-999	50	15	csr	csr	PROPN
ijtc-999	50	16	as	as	ADP
ijtc-999	50	17	a	a	DET
ijtc-999	50	18	mediating	mediating	NOUN
ijtc-999	50	19	or	or	CCONJ
ijtc-999	50	20	moderating	moderating	NOUN
ijtc-999	50	21	factor	factor	NOUN
ijtc-999	50	22	,	,	PUNCT
ijtc-999	50	23	this	this	DET
ijtc-999	50	24	study	study	NOUN
ijtc-999	50	25	seeks	seek	VERB
ijtc-999	50	26	to	to	PART
ijtc-999	50	27	empirically	empirically	ADV
ijtc-999	50	28	establish	establish	VERB
ijtc-999	50	29	the	the	DET
ijtc-999	50	30	influence	influence	NOUN
ijtc-999	50	31	of	of	ADP
ijtc-999	50	32	concentrated	concentrated	ADJ
ijtc-999	50	33	ownership	ownership	NOUN
ijtc-999	50	34	on	on	ADP
ijtc-999	50	35	tax	tax	NOUN
ijtc-999	50	36	avoidance	avoidance	NOUN
ijtc-999	50	37	.	.	PUNCT
ijtc-999	51	1	additionally	additionally	ADV
ijtc-999	51	2	,	,	PUNCT
ijtc-999	51	3	it	it	PRON
ijtc-999	51	4	aims	aim	VERB
ijtc-999	51	5	to	to	PART
ijtc-999	51	6	ascertain	ascertain	VERB
ijtc-999	51	7	whether	whether	SCONJ
ijtc-999	51	8	csr	csr	X
ijtc-999	51	9	can	can	AUX
ijtc-999	51	10	mediate	mediate	VERB
ijtc-999	51	11	or	or	CCONJ
ijtc-999	51	12	moderate	moderate	ADJ
ijtc-999	51	13	the	the	DET
ijtc-999	51	14	connection	connection	NOUN
ijtc-999	51	15	between	between	ADP
ijtc-999	51	16	concentrated	concentrate	VERB
ijtc-999	51	17	ownership	ownership	NOUN
ijtc-999	51	18	and	and	CCONJ
ijtc-999	51	19	tax	tax	NOUN
ijtc-999	51	20	avoidance	avoidance	NOUN
ijtc-999	51	21	.	.	PUNCT
ijtc-999	52	1	the	the	DET
ijtc-999	52	2	theoretical	theoretical	ADJ
ijtc-999	52	3	significance	significance	NOUN
ijtc-999	52	4	lies	lie	VERB
ijtc-999	52	5	in	in	ADP
ijtc-999	52	6	the	the	DET
ijtc-999	52	7	potential	potential	ADJ
ijtc-999	52	8	novelty	novelty	NOUN
ijtc-999	52	9	this	this	DET
ijtc-999	52	10	research	research	NOUN
ijtc-999	52	11	can	can	AUX
ijtc-999	52	12	offer	offer	VERB
ijtc-999	52	13	by	by	ADP
ijtc-999	52	14	contributing	contribute	VERB
ijtc-999	52	15	new	new	ADJ
ijtc-999	52	16	knowledge	knowledge	NOUN
ijtc-999	52	17	,	,	PUNCT
ijtc-999	52	18	insights	insight	NOUN
ijtc-999	52	19	,	,	PUNCT
ijtc-999	52	20	and	and	CCONJ
ijtc-999	52	21	enriching	enrich	VERB
ijtc-999	52	22	the	the	DET
ijtc-999	52	23	extensive	extensive	ADJ
ijtc-999	52	24	literature	literature	NOUN
ijtc-999	52	25	on	on	ADP
ijtc-999	52	26	the	the	DET
ijtc-999	52	27	correlation	correlation	NOUN
ijtc-999	52	28	between	between	ADP
ijtc-999	52	29	concentrated	concentrate	VERB
ijtc-999	52	30	ownership	ownership	NOUN
ijtc-999	52	31	and	and	CCONJ
ijtc-999	52	32	tax	tax	NOUN
ijtc-999	52	33	avoidance	avoidance	NOUN
ijtc-999	52	34	,	,	PUNCT
ijtc-999	52	35	utilizing	utilize	VERB
ijtc-999	52	36	csr	csr	NOUN
ijtc-999	52	37	as	as	ADP
ijtc-999	52	38	a	a	DET
ijtc-999	52	39	mediating	mediating	NOUN
ijtc-999	52	40	or	or	CCONJ
ijtc-999	52	41	moderating	moderate	VERB
ijtc-999	52	42	factor	factor	NOUN
ijtc-999	52	43	within	within	ADP
ijtc-999	52	44	indonesian	indonesian	ADJ
ijtc-999	52	45	manufacturing	manufacturing	NOUN
ijtc-999	52	46	companies	company	NOUN
ijtc-999	52	47	.	.	PUNCT
ijtc-999	53	1	from	from	ADP
ijtc-999	53	2	a	a	DET
ijtc-999	53	3	practical	practical	ADJ
ijtc-999	53	4	standpoint	standpoint	NOUN
ijtc-999	53	5	,	,	PUNCT
ijtc-999	53	6	this	this	DET
ijtc-999	53	7	study	study	NOUN
ijtc-999	53	8	is	be	AUX
ijtc-999	53	9	expected	expect	VERB
ijtc-999	53	10	to	to	PART
ijtc-999	53	11	offer	offer	VERB
ijtc-999	53	12	valuable	valuable	ADJ
ijtc-999	53	13	insights	insight	NOUN
ijtc-999	53	14	to	to	ADP
ijtc-999	53	15	various	various	ADJ
ijtc-999	53	16	stakeholders	stakeholder	NOUN
ijtc-999	53	17	by	by	ADP
ijtc-999	53	18	identifying	identify	VERB
ijtc-999	53	19	and	and	CCONJ
ijtc-999	53	20	examining	examine	VERB
ijtc-999	53	21	pertinent	pertinent	ADJ
ijtc-999	53	22	issues	issue	NOUN
ijtc-999	53	23	related	relate	VERB
ijtc-999	53	24	to	to	ADP
ijtc-999	53	25	concentrated	concentrated	ADJ
ijtc-999	53	26	ownership	ownership	NOUN
ijtc-999	53	27	and	and	CCONJ
ijtc-999	53	28	tax	tax	NOUN
ijtc-999	53	29	avoidance	avoidance	NOUN
ijtc-999	53	30	,	,	PUNCT
ijtc-999	53	31	as	as	ADV
ijtc-999	53	32	well	well	ADV
ijtc-999	53	33	as	as	ADP
ijtc-999	53	34	elucidating	elucidate	VERB
ijtc-999	53	35	the	the	DET
ijtc-999	53	36	role	role	NOUN
ijtc-999	53	37	of	of	ADP
ijtc-999	53	38	csr	csr	X
ijtc-999	53	39	in	in	ADP
ijtc-999	53	40	mediating	mediate	VERB
ijtc-999	53	41	or	or	CCONJ
ijtc-999	53	42	moderating	moderate	VERB
ijtc-999	53	43	these	these	DET
ijtc-999	53	44	dynamics	dynamic	NOUN
ijtc-999	53	45	.	.	PUNCT
ijtc-999	54	1	agency	agency	NOUN
ijtc-999	54	2	theory	theory	NOUN
ijtc-999	54	3	jensen	jensen	PROPN
ijtc-999	54	4	and	and	CCONJ
ijtc-999	54	5	meckling	meckling	PROPN
ijtc-999	54	6	's	's	PART
ijtc-999	54	7	(	(	PUNCT
ijtc-999	54	8	1976	1976	NUM
ijtc-999	54	9	)	)	PUNCT
ijtc-999	54	10	agency	agency	NOUN
ijtc-999	54	11	theory	theory	NOUN
ijtc-999	54	12	elucidates	elucidate	VERB
ijtc-999	54	13	the	the	DET
ijtc-999	54	14	dynamic	dynamic	NOUN
ijtc-999	54	15	between	between	ADP
ijtc-999	54	16	owners	owner	NOUN
ijtc-999	54	17	or	or	CCONJ
ijtc-999	54	18	shareholders	shareholder	NOUN
ijtc-999	54	19	(	(	PUNCT
ijtc-999	54	20	referred	refer	VERB
ijtc-999	54	21	to	to	ADP
ijtc-999	54	22	as	as	ADP
ijtc-999	54	23	principals	principal	NOUN
ijtc-999	54	24	)	)	PUNCT
ijtc-999	54	25	and	and	CCONJ
ijtc-999	54	26	managers	manager	NOUN
ijtc-999	54	27	(	(	PUNCT
ijtc-999	54	28	referred	refer	VERB
ijtc-999	54	29	to	to	ADP
ijtc-999	54	30	as	as	ADP
ijtc-999	54	31	agents	agent	NOUN
ijtc-999	54	32	)	)	PUNCT
ijtc-999	54	33	.	.	PUNCT
ijtc-999	55	1	shareholders	shareholder	NOUN
ijtc-999	55	2	(	(	PUNCT
ijtc-999	55	3	principals	principal	NOUN
ijtc-999	55	4	)	)	PUNCT
ijtc-999	55	5	have	have	VERB
ijtc-999	55	6	the	the	DET
ijtc-999	55	7	authority	authority	NOUN
ijtc-999	55	8	to	to	PART
ijtc-999	55	9	assign	assign	VERB
ijtc-999	55	10	tasks	task	NOUN
ijtc-999	55	11	and	and	CCONJ
ijtc-999	55	12	manage	manage	VERB
ijtc-999	55	13	the	the	DET
ijtc-999	55	14	firm	firm	NOUN
ijtc-999	55	15	to	to	ADP
ijtc-999	55	16	managers	manager	NOUN
ijtc-999	55	17	(	(	PUNCT
ijtc-999	55	18	agents	agent	NOUN
ijtc-999	55	19	)	)	PUNCT
ijtc-999	55	20	to	to	PART
ijtc-999	55	21	realize	realize	VERB
ijtc-999	55	22	the	the	DET
ijtc-999	55	23	principal	principal	NOUN
ijtc-999	55	24	's	's	PART
ijtc-999	55	25	wishes	wish	NOUN
ijtc-999	55	26	,	,	PUNCT
ijtc-999	55	27	namely	namely	ADV
ijtc-999	55	28	to	to	PART
ijtc-999	55	29	make	make	VERB
ijtc-999	55	30	a	a	DET
ijtc-999	55	31	profit	profit	NOUN
ijtc-999	55	32	.	.	PUNCT
ijtc-999	56	1	management	management	NOUN
ijtc-999	56	2	tries	try	VERB
ijtc-999	56	3	to	to	PART
ijtc-999	56	4	reduce	reduce	VERB
ijtc-999	56	5	tax	tax	NOUN
ijtc-999	56	6	payments	payment	NOUN
ijtc-999	56	7	by	by	ADP
ijtc-999	56	8	using	use	VERB
ijtc-999	56	9	tax	tax	NOUN
ijtc-999	56	10	avoidance	avoidance	NOUN
ijtc-999	56	11	strategies	strategy	NOUN
ijtc-999	56	12	to	to	PART
ijtc-999	56	13	increase	increase	VERB
ijtc-999	56	14	firm	firm	ADJ
ijtc-999	56	15	value	value	NOUN
ijtc-999	56	16	,	,	PUNCT
ijtc-999	56	17	while	while	SCONJ
ijtc-999	56	18	shareholders	shareholder	NOUN
ijtc-999	56	19	do	do	AUX
ijtc-999	56	20	not	not	PART
ijtc-999	56	21	want	want	VERB
ijtc-999	56	22	tax	tax	NOUN
ijtc-999	56	23	avoidance	avoidance	NOUN
ijtc-999	56	24	because	because	SCONJ
ijtc-999	56	25	it	it	PRON
ijtc-999	56	26	is	be	AUX
ijtc-999	56	27	considered	consider	VERB
ijtc-999	56	28	manipulation	manipulation	NOUN
ijtc-999	56	29	of	of	ADP
ijtc-999	56	30	financial	financial	ADJ
ijtc-999	56	31	statements	statement	NOUN
ijtc-999	56	32	.	.	PUNCT
ijtc-999	57	1	after	after	ADV
ijtc-999	57	2	all	all	ADV
ijtc-999	57	3	,	,	PUNCT
ijtc-999	57	4	the	the	DET
ijtc-999	57	5	information	information	NOUN
ijtc-999	57	6	provided	provide	VERB
ijtc-999	57	7	by	by	ADP
ijtc-999	57	8	management	management	NOUN
ijtc-999	57	9	does	do	AUX
ijtc-999	57	10	n’t	not	PART
ijtc-999	57	11	reflect	reflect	VERB
ijtc-999	57	12	the	the	DET
ijtc-999	57	13	actual	actual	ADJ
ijtc-999	57	14	condition	condition	NOUN
ijtc-999	57	15	of	of	ADP
ijtc-999	57	16	the	the	DET
ijtc-999	57	17	firm	firm	NOUN
ijtc-999	57	18	(	(	PUNCT
ijtc-999	57	19	sutomo	sutomo	PROPN
ijtc-999	57	20	&	&	CCONJ
ijtc-999	57	21	djaddang	djaddang	PROPN
ijtc-999	57	22	,	,	PUNCT
ijtc-999	57	23	1970	1970	NUM
ijtc-999	57	24	)	)	PUNCT
ijtc-999	57	25	.	.	PUNCT
ijtc-999	58	1	in	in	ADP
ijtc-999	58	2	agency	agency	PROPN
ijtc-999	58	3	theory	theory	NOUN
ijtc-999	58	4	,	,	PUNCT
ijtc-999	58	5	companies	company	NOUN
ijtc-999	58	6	with	with	ADP
ijtc-999	58	7	concentrated	concentrated	ADJ
ijtc-999	58	8	ownership	ownership	NOUN
ijtc-999	58	9	often	often	ADV
ijtc-999	58	10	have	have	VERB
ijtc-999	58	11	differences	difference	NOUN
ijtc-999	58	12	of	of	ADP
ijtc-999	58	13	interest	interest	NOUN
ijtc-999	58	14	between	between	ADP
ijtc-999	58	15	principals	principal	NOUN
ijtc-999	58	16	and	and	CCONJ
ijtc-999	58	17	agents	agent	NOUN
ijtc-999	58	18	.	.	PUNCT
ijtc-999	59	1	this	this	DET
ijtc-999	59	2	conflict	conflict	NOUN
ijtc-999	59	3	of	of	ADP
ijtc-999	59	4	interest	interest	NOUN
ijtc-999	59	5	arises	arise	VERB
ijtc-999	59	6	due	due	ADJ
ijtc-999	59	7	to	to	ADP
ijtc-999	59	8	differences	difference	NOUN
ijtc-999	59	9	in	in	ADP
ijtc-999	59	10	information	information	NOUN
ijtc-999	59	11	received	receive	VERB
ijtc-999	59	12	between	between	ADP
ijtc-999	59	13	shareholders	shareholder	NOUN
ijtc-999	59	14	and	and	CCONJ
ijtc-999	59	15	managers	manager	NOUN
ijtc-999	59	16	.	.	PUNCT
ijtc-999	60	1	this	this	PRON
ijtc-999	60	2	makes	make	VERB
ijtc-999	60	3	managers	manager	NOUN
ijtc-999	60	4	take	take	VERB
ijtc-999	60	5	action	action	NOUN
ijtc-999	60	6	for	for	ADP
ijtc-999	60	7	their	their	PRON
ijtc-999	60	8	own	own	ADJ
ijtc-999	60	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-999	60	10	kinanti	kinanti	NOUN
ijtc-999	60	11	,	,	PUNCT
ijtc-999	60	12	midiastuty	midiastuty	NOUN
ijtc-999	60	13	,	,	PUNCT
ijtc-999	60	14	suranta	suranta	NOUN
ijtc-999	60	15	,	,	PUNCT
ijtc-999	60	16	and	and	CCONJ
ijtc-999	60	17	putra	putra	PROPN
ijtc-999	61	1	47	47	NUM
ijtc-999	61	2	|	|	ADV
ijtc-999	61	3	ilomata	ilomata	PROPN
ijtc-999	61	4	international	international	ADJ
ijtc-999	61	5	journal	journal	NOUN
ijtc-999	61	6	of	of	ADP
ijtc-999	61	7	tax	tax	PROPN
ijtc-999	61	8	&	&	CCONJ
ijtc-999	61	9	accounting	account	VERB
ijtc-999	61	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-999	61	11	interests	interest	NOUN
ijtc-999	61	12	.	.	PUNCT
ijtc-999	62	1	majority	majority	NOUN
ijtc-999	62	2	shareholders	shareholder	NOUN
ijtc-999	62	3	also	also	ADV
ijtc-999	62	4	have	have	VERB
ijtc-999	62	5	full	full	ADJ
ijtc-999	62	6	control	control	NOUN
ijtc-999	62	7	over	over	ADP
ijtc-999	62	8	the	the	DET
ijtc-999	62	9	firm	firm	NOUN
ijtc-999	62	10	,	,	PUNCT
ijtc-999	62	11	so	so	ADV
ijtc-999	62	12	they	they	PRON
ijtc-999	62	13	tend	tend	VERB
ijtc-999	62	14	to	to	PART
ijtc-999	62	15	take	take	VERB
ijtc-999	62	16	actions	action	NOUN
ijtc-999	62	17	that	that	PRON
ijtc-999	62	18	benefit	benefit	VERB
ijtc-999	62	19	majority	majority	NOUN
ijtc-999	62	20	shareholders	shareholder	NOUN
ijtc-999	62	21	and	and	CCONJ
ijtc-999	62	22	potentially	potentially	ADV
ijtc-999	62	23	harm	harm	VERB
ijtc-999	62	24	the	the	DET
ijtc-999	62	25	position	position	NOUN
ijtc-999	62	26	of	of	ADP
ijtc-999	62	27	minority	minority	NOUN
ijtc-999	62	28	shareholders	shareholder	NOUN
ijtc-999	62	29	(	(	PUNCT
ijtc-999	62	30	expropriation	expropriation	NOUN
ijtc-999	62	31	)	)	PUNCT
ijtc-999	62	32	which	which	PRON
ijtc-999	62	33	can	can	AUX
ijtc-999	62	34	lead	lead	VERB
ijtc-999	62	35	to	to	ADP
ijtc-999	62	36	tax	tax	NOUN
ijtc-999	62	37	avoidance	avoidance	NOUN
ijtc-999	62	38	activities	activity	NOUN
ijtc-999	62	39	.	.	PUNCT
ijtc-999	63	1	legitimacy	legitimacy	NOUN
ijtc-999	63	2	theory	theory	NOUN
ijtc-999	63	3	legitimacy	legitimacy	NOUN
ijtc-999	63	4	theory	theory	NOUN
ijtc-999	63	5	is	be	AUX
ijtc-999	63	6	said	say	VERB
ijtc-999	63	7	to	to	PART
ijtc-999	63	8	be	be	AUX
ijtc-999	63	9	a	a	DET
ijtc-999	63	10	potential	potential	ADJ
ijtc-999	63	11	source	source	NOUN
ijtc-999	63	12	for	for	SCONJ
ijtc-999	63	13	companies	company	NOUN
ijtc-999	63	14	to	to	PART
ijtc-999	63	15	survive	survive	VERB
ijtc-999	63	16	with	with	ADP
ijtc-999	63	17	social	social	ADJ
ijtc-999	63	18	agreements	agreement	NOUN
ijtc-999	63	19	between	between	ADP
ijtc-999	63	20	companies	company	NOUN
ijtc-999	63	21	and	and	CCONJ
ijtc-999	63	22	society	society	NOUN
ijtc-999	63	23	.	.	PUNCT
ijtc-999	64	1	the	the	DET
ijtc-999	64	2	firm	firm	NOUN
ijtc-999	64	3	will	will	AUX
ijtc-999	64	4	provide	provide	VERB
ijtc-999	64	5	distribution	distribution	NOUN
ijtc-999	64	6	both	both	CCONJ
ijtc-999	64	7	in	in	ADP
ijtc-999	64	8	the	the	DET
ijtc-999	64	9	economic	economic	ADJ
ijtc-999	64	10	,	,	PUNCT
ijtc-999	64	11	social	social	ADJ
ijtc-999	64	12	,	,	PUNCT
ijtc-999	64	13	and	and	CCONJ
ijtc-999	64	14	political	political	ADJ
ijtc-999	64	15	fields	field	NOUN
ijtc-999	64	16	to	to	ADP
ijtc-999	64	17	society	society	NOUN
ijtc-999	64	18	to	to	PART
ijtc-999	64	19	improve	improve	VERB
ijtc-999	64	20	the	the	DET
ijtc-999	64	21	firm	firm	NOUN
ijtc-999	64	22	's	's	PART
ijtc-999	64	23	reputation	reputation	NOUN
ijtc-999	64	24	(	(	PUNCT
ijtc-999	64	25	shocker	shocker	PROPN
ijtc-999	64	26	&	&	CCONJ
ijtc-999	64	27	sethi	sethi	PROPN
ijtc-999	64	28	,	,	PUNCT
ijtc-999	64	29	1973	1973	NUM
ijtc-999	64	30	)	)	PUNCT
ijtc-999	64	31	.	.	PUNCT
ijtc-999	65	1	there	there	PRON
ijtc-999	65	2	is	be	VERB
ijtc-999	65	3	a	a	DET
ijtc-999	65	4	difference	difference	NOUN
ijtc-999	65	5	between	between	ADP
ijtc-999	65	6	the	the	DET
ijtc-999	65	7	values	value	NOUN
ijtc-999	65	8	according	accord	VERB
ijtc-999	65	9	to	to	ADP
ijtc-999	65	10	the	the	DET
ijtc-999	65	11	firm	firm	NOUN
ijtc-999	65	12	and	and	CCONJ
ijtc-999	65	13	the	the	DET
ijtc-999	65	14	values	value	NOUN
ijtc-999	65	15	that	that	PRON
ijtc-999	65	16	exist	exist	VERB
ijtc-999	65	17	in	in	ADP
ijtc-999	65	18	society	society	NOUN
ijtc-999	65	19	,	,	PUNCT
ijtc-999	65	20	therefore	therefore	ADV
ijtc-999	65	21	the	the	DET
ijtc-999	65	22	firm	firm	NOUN
ijtc-999	65	23	will	will	AUX
ijtc-999	65	24	feel	feel	VERB
ijtc-999	65	25	threatened	threaten	VERB
ijtc-999	65	26	if	if	SCONJ
ijtc-999	65	27	this	this	DET
ijtc-999	65	28	difference	difference	NOUN
ijtc-999	65	29	occurs	occur	VERB
ijtc-999	65	30	(	(	PUNCT
ijtc-999	65	31	legitimacy	legitimacy	NOUN
ijtc-999	65	32	gap	gap	NOUN
ijtc-999	65	33	)	)	PUNCT
ijtc-999	65	34	(	(	PUNCT
ijtc-999	65	35	shafirah	shafirah	PROPN
ijtc-999	65	36	et	et	PROPN
ijtc-999	65	37	al	al	PROPN
ijtc-999	65	38	.	.	PROPN
ijtc-999	65	39	,	,	PUNCT
ijtc-999	65	40	2022	2022	NUM
ijtc-999	65	41	)	)	PUNCT
ijtc-999	65	42	.	.	PUNCT
ijtc-999	66	1	the	the	DET
ijtc-999	66	2	legitimacy	legitimacy	NOUN
ijtc-999	66	3	gap	gap	NOUN
ijtc-999	66	4	occurs	occur	VERB
ijtc-999	66	5	because	because	SCONJ
ijtc-999	66	6	of	of	ADP
ijtc-999	66	7	the	the	DET
ijtc-999	66	8	conflict	conflict	NOUN
ijtc-999	66	9	that	that	PRON
ijtc-999	66	10	is	be	AUX
ijtc-999	66	11	not	not	PART
ijtc-999	66	12	aligned	align	VERB
ijtc-999	66	13	between	between	ADP
ijtc-999	66	14	the	the	DET
ijtc-999	66	15	firm	firm	NOUN
ijtc-999	66	16	and	and	CCONJ
ijtc-999	66	17	society	society	NOUN
ijtc-999	66	18	due	due	ADP
ijtc-999	66	19	to	to	ADP
ijtc-999	66	20	the	the	DET
ijtc-999	66	21	insensitivity	insensitivity	NOUN
ijtc-999	66	22	of	of	ADP
ijtc-999	66	23	the	the	DET
ijtc-999	66	24	firm	firm	NOUN
ijtc-999	66	25	's	's	PART
ijtc-999	66	26	activities	activity	NOUN
ijtc-999	66	27	.	.	PUNCT
ijtc-999	67	1	in	in	ADP
ijtc-999	67	2	this	this	DET
ijtc-999	67	3	way	way	NOUN
ijtc-999	67	4	,	,	PUNCT
ijtc-999	67	5	legitimacy	legitimacy	NOUN
ijtc-999	67	6	theory	theory	NOUN
ijtc-999	67	7	is	be	AUX
ijtc-999	67	8	able	able	ADJ
ijtc-999	67	9	to	to	PART
ijtc-999	67	10	encourage	encourage	VERB
ijtc-999	67	11	companies	company	NOUN
ijtc-999	67	12	to	to	PART
ijtc-999	67	13	maintain	maintain	VERB
ijtc-999	67	14	and	and	CCONJ
ijtc-999	67	15	improve	improve	VERB
ijtc-999	67	16	their	their	PRON
ijtc-999	67	17	reputation	reputation	NOUN
ijtc-999	67	18	through	through	ADP
ijtc-999	67	19	corporate	corporate	ADJ
ijtc-999	67	20	social	social	ADJ
ijtc-999	67	21	responsibility	responsibility	NOUN
ijtc-999	67	22	(	(	PUNCT
ijtc-999	67	23	csr	csr	NOUN
ijtc-999	67	24	)	)	PUNCT
ijtc-999	67	25	.	.	PUNCT
ijtc-999	68	1	companies	company	NOUN
ijtc-999	68	2	undertake	undertake	VERB
ijtc-999	68	3	corporate	corporate	ADJ
ijtc-999	68	4	social	social	ADJ
ijtc-999	68	5	responsibility	responsibility	NOUN
ijtc-999	68	6	(	(	PUNCT
ijtc-999	68	7	csr	csr	NOUN
ijtc-999	68	8	)	)	PUNCT
ijtc-999	68	9	initiatives	initiative	NOUN
ijtc-999	68	10	to	to	PART
ijtc-999	68	11	demonstrate	demonstrate	VERB
ijtc-999	68	12	the	the	DET
ijtc-999	68	13	alignment	alignment	NOUN
ijtc-999	68	14	of	of	ADP
ijtc-999	68	15	their	their	PRON
ijtc-999	68	16	corporate	corporate	ADJ
ijtc-999	68	17	values	value	NOUN
ijtc-999	68	18	with	with	ADP
ijtc-999	68	19	societal	societal	ADJ
ijtc-999	68	20	values	value	NOUN
ijtc-999	68	21	.	.	PUNCT
ijtc-999	69	1	basically	basically	ADV
ijtc-999	69	2	,	,	PUNCT
ijtc-999	69	3	the	the	DET
ijtc-999	69	4	firm	firm	NOUN
ijtc-999	69	5	is	be	AUX
ijtc-999	69	6	not	not	PART
ijtc-999	69	7	only	only	ADV
ijtc-999	69	8	responsible	responsible	ADJ
ijtc-999	69	9	and	and	CCONJ
ijtc-999	69	10	concerned	concerned	ADJ
ijtc-999	69	11	with	with	ADP
ijtc-999	69	12	itself	itself	PRON
ijtc-999	69	13	,	,	PUNCT
ijtc-999	69	14	but	but	CCONJ
ijtc-999	69	15	the	the	DET
ijtc-999	69	16	firm	firm	NOUN
ijtc-999	69	17	must	must	AUX
ijtc-999	69	18	be	be	AUX
ijtc-999	69	19	responsible	responsible	ADJ
ijtc-999	69	20	and	and	CCONJ
ijtc-999	69	21	pay	pay	VERB
ijtc-999	69	22	attention	attention	NOUN
ijtc-999	69	23	to	to	ADP
ijtc-999	69	24	the	the	DET
ijtc-999	69	25	interests	interest	NOUN
ijtc-999	69	26	of	of	ADP
ijtc-999	69	27	various	various	ADJ
ijtc-999	69	28	parties	party	NOUN
ijtc-999	69	29	(	(	PUNCT
ijtc-999	69	30	consumers	consumer	NOUN
ijtc-999	69	31	,	,	PUNCT
ijtc-999	69	32	employees	employee	NOUN
ijtc-999	69	33	,	,	PUNCT
ijtc-999	69	34	creditors	creditor	NOUN
ijtc-999	69	35	,	,	PUNCT
ijtc-999	69	36	debtors	debtor	NOUN
ijtc-999	69	37	,	,	PUNCT
ijtc-999	69	38	etc	etc	X
ijtc-999	69	39	.	.	X
ijtc-999	69	40	)	)	PUNCT
ijtc-999	69	41	.	.	PUNCT
ijtc-999	70	1	the	the	PRON
ijtc-999	70	2	more	more	ADV
ijtc-999	70	3	the	the	DET
ijtc-999	70	4	firm	firm	NOUN
ijtc-999	70	5	conducts	conduct	VERB
ijtc-999	70	6	social	social	ADJ
ijtc-999	70	7	activities	activity	NOUN
ijtc-999	70	8	that	that	PRON
ijtc-999	70	9	have	have	VERB
ijtc-999	70	10	a	a	DET
ijtc-999	70	11	positive	positive	ADJ
ijtc-999	70	12	impact	impact	NOUN
ijtc-999	70	13	,	,	PUNCT
ijtc-999	70	14	the	the	DET
ijtc-999	70	15	more	more	ADV
ijtc-999	70	16	beneficial	beneficial	ADJ
ijtc-999	70	17	and	and	CCONJ
ijtc-999	70	18	the	the	PRON
ijtc-999	70	19	better	well	ADJ
ijtc-999	70	20	the	the	DET
ijtc-999	70	21	firm	firm	NOUN
ijtc-999	70	22	's	's	PART
ijtc-999	70	23	reputation	reputation	NOUN
ijtc-999	70	24	in	in	ADP
ijtc-999	70	25	the	the	DET
ijtc-999	70	26	eyes	eye	NOUN
ijtc-999	70	27	of	of	ADP
ijtc-999	70	28	the	the	DET
ijtc-999	70	29	public	public	NOUN
ijtc-999	70	30	.	.	PUNCT
ijtc-999	71	1	with	with	ADP
ijtc-999	71	2	this	this	DET
ijtc-999	71	3	theory	theory	NOUN
ijtc-999	71	4	,	,	PUNCT
ijtc-999	71	5	companies	company	NOUN
ijtc-999	71	6	implement	implement	VERB
ijtc-999	71	7	csr	csr	NOUN
ijtc-999	71	8	to	to	PART
ijtc-999	71	9	gain	gain	VERB
ijtc-999	71	10	community	community	NOUN
ijtc-999	71	11	legitimacy	legitimacy	NOUN
ijtc-999	71	12	from	from	ADP
ijtc-999	71	13	both	both	CCONJ
ijtc-999	71	14	the	the	DET
ijtc-999	71	15	investor	investor	NOUN
ijtc-999	71	16	lens	lens	NOUN
ijtc-999	71	17	and	and	CCONJ
ijtc-999	71	18	the	the	DET
ijtc-999	71	19	public	public	ADJ
ijtc-999	71	20	lens	lens	NOUN
ijtc-999	71	21	in	in	ADP
ijtc-999	71	22	various	various	ADJ
ijtc-999	71	23	ways	way	NOUN
ijtc-999	71	24	such	such	ADJ
ijtc-999	71	25	as	as	ADP
ijtc-999	71	26	financial	financial	ADJ
ijtc-999	71	27	assistance	assistance	NOUN
ijtc-999	71	28	,	,	PUNCT
ijtc-999	71	29	goods	good	NOUN
ijtc-999	71	30	,	,	PUNCT
ijtc-999	71	31	expert	expert	NOUN
ijtc-999	71	32	assistance	assistance	NOUN
ijtc-999	71	33	from	from	ADP
ijtc-999	71	34	the	the	DET
ijtc-999	71	35	firm	firm	NOUN
ijtc-999	71	36	,	,	PUNCT
ijtc-999	71	37	and	and	CCONJ
ijtc-999	71	38	others	other	NOUN
ijtc-999	71	39	.	.	PUNCT
ijtc-999	72	1	so	so	ADV
ijtc-999	72	2	with	with	ADP
ijtc-999	72	3	this	this	DET
ijtc-999	72	4	theory	theory	NOUN
ijtc-999	72	5	,	,	PUNCT
ijtc-999	72	6	it	it	PRON
ijtc-999	72	7	can	can	AUX
ijtc-999	72	8	emphasize	emphasize	VERB
ijtc-999	72	9	csr	csr	NOUN
ijtc-999	72	10	to	to	PART
ijtc-999	72	11	develop	develop	VERB
ijtc-999	72	12	companies	company	NOUN
ijtc-999	72	13	in	in	ADP
ijtc-999	72	14	ethical	ethical	ADJ
ijtc-999	72	15	and	and	CCONJ
ijtc-999	72	16	sustainable	sustainable	ADJ
ijtc-999	72	17	business	business	NOUN
ijtc-999	72	18	practices	practice	NOUN
ijtc-999	72	19	economically	economically	ADV
ijtc-999	72	20	,	,	PUNCT
ijtc-999	72	21	socially	socially	ADV
ijtc-999	72	22	,	,	PUNCT
ijtc-999	72	23	and	and	CCONJ
ijtc-999	72	24	environmentally	environmentally	ADV
ijtc-999	72	25	.	.	PUNCT
ijtc-999	73	1	for	for	ADP
ijtc-999	73	2	this	this	DET
ijtc-999	73	3	reason	reason	NOUN
ijtc-999	73	4	,	,	PUNCT
ijtc-999	73	5	the	the	DET
ijtc-999	73	6	firm	firm	NOUN
ijtc-999	73	7	will	will	AUX
ijtc-999	73	8	divert	divert	VERB
ijtc-999	73	9	funds	fund	NOUN
ijtc-999	73	10	to	to	PART
ijtc-999	73	11	pay	pay	VERB
ijtc-999	73	12	its	its	PRON
ijtc-999	73	13	obligations	obligation	NOUN
ijtc-999	73	14	(	(	PUNCT
ijtc-999	73	15	taxes	taxis	NOUN
ijtc-999	73	16	)	)	PUNCT
ijtc-999	73	17	by	by	ADP
ijtc-999	73	18	carrying	carry	VERB
ijtc-999	73	19	out	out	ADP
ijtc-999	73	20	csr	csr	NOUN
ijtc-999	73	21	activities	activity	NOUN
ijtc-999	73	22	in	in	ADP
ijtc-999	73	23	the	the	DET
ijtc-999	73	24	firm	firm	NOUN
ijtc-999	73	25	.	.	PUNCT
ijtc-999	74	1	concentrated	concentrated	ADJ
ijtc-999	74	2	ownership	ownership	NOUN
ijtc-999	74	3	and	and	CCONJ
ijtc-999	74	4	tax	tax	NOUN
ijtc-999	74	5	avoidance	avoidance	NOUN
ijtc-999	74	6	ownership	ownership	NOUN
ijtc-999	74	7	concentration	concentration	NOUN
ijtc-999	74	8	can	can	AUX
ijtc-999	74	9	be	be	AUX
ijtc-999	74	10	used	use	VERB
ijtc-999	74	11	as	as	ADP
ijtc-999	74	12	a	a	DET
ijtc-999	74	13	firm	firm	ADJ
ijtc-999	74	14	measure	measure	NOUN
ijtc-999	74	15	of	of	ADP
ijtc-999	74	16	who	who	PRON
ijtc-999	74	17	controls	control	VERB
ijtc-999	74	18	most	most	ADV
ijtc-999	74	19	or	or	CCONJ
ijtc-999	74	20	all	all	PRON
ijtc-999	74	21	business	business	NOUN
ijtc-999	74	22	activities	activity	NOUN
ijtc-999	74	23	in	in	ADP
ijtc-999	74	24	a	a	DET
ijtc-999	74	25	firm	firm	NOUN
ijtc-999	74	26	.	.	PUNCT
ijtc-999	75	1	companies	company	NOUN
ijtc-999	75	2	tend	tend	VERB
ijtc-999	75	3	to	to	PART
ijtc-999	75	4	use	use	VERB
ijtc-999	75	5	concentrated	concentrated	ADJ
ijtc-999	75	6	ownership	ownership	NOUN
ijtc-999	75	7	where	where	SCONJ
ijtc-999	75	8	the	the	DET
ijtc-999	75	9	majority	majority	NOUN
ijtc-999	75	10	shareholder	shareholder	NOUN
ijtc-999	75	11	has	have	VERB
ijtc-999	75	12	great	great	ADJ
ijtc-999	75	13	control	control	NOUN
ijtc-999	75	14	over	over	ADP
ijtc-999	75	15	the	the	DET
ijtc-999	75	16	firm	firm	NOUN
ijtc-999	75	17	.	.	PUNCT
ijtc-999	76	1	the	the	DET
ijtc-999	76	2	division	division	NOUN
ijtc-999	76	3	between	between	ADP
ijtc-999	76	4	ownership	ownership	NOUN
ijtc-999	76	5	and	and	CCONJ
ijtc-999	76	6	control	control	NOUN
ijtc-999	76	7	within	within	ADP
ijtc-999	76	8	firms	firm	NOUN
ijtc-999	76	9	characterized	characterize	VERB
ijtc-999	76	10	by	by	ADP
ijtc-999	76	11	concentrated	concentrated	ADJ
ijtc-999	76	12	ownership	ownership	NOUN
ijtc-999	76	13	can	can	AUX
ijtc-999	76	14	give	give	VERB
ijtc-999	76	15	rise	rise	NOUN
ijtc-999	76	16	to	to	ADP
ijtc-999	76	17	agency	agency	NOUN
ijtc-999	76	18	problems	problem	NOUN
ijtc-999	76	19	,	,	PUNCT
ijtc-999	76	20	where	where	SCONJ
ijtc-999	76	21	the	the	DET
ijtc-999	76	22	interests	interest	NOUN
ijtc-999	76	23	of	of	ADP
ijtc-999	76	24	controlling	control	VERB
ijtc-999	76	25	shareholders	shareholder	NOUN
ijtc-999	76	26	may	may	AUX
ijtc-999	76	27	not	not	PART
ijtc-999	76	28	be	be	AUX
ijtc-999	76	29	in	in	ADP
ijtc-999	76	30	line	line	NOUN
ijtc-999	76	31	with	with	ADP
ijtc-999	76	32	the	the	DET
ijtc-999	76	33	interests	interest	NOUN
ijtc-999	76	34	of	of	ADP
ijtc-999	76	35	majority	majority	NOUN
ijtc-999	76	36	shareholders	shareholder	NOUN
ijtc-999	76	37	(	(	PUNCT
ijtc-999	76	38	information	information	NOUN
ijtc-999	76	39	asymmetry	asymmetry	NOUN
ijtc-999	76	40	)	)	PUNCT
ijtc-999	76	41	.	.	PUNCT
ijtc-999	77	1	although	although	SCONJ
ijtc-999	77	2	various	various	ADJ
ijtc-999	77	3	regulations	regulation	NOUN
ijtc-999	77	4	have	have	AUX
ijtc-999	77	5	been	be	AUX
ijtc-999	77	6	implemented	implement	VERB
ijtc-999	77	7	to	to	PART
ijtc-999	77	8	protect	protect	VERB
ijtc-999	77	9	the	the	DET
ijtc-999	77	10	interests	interest	NOUN
ijtc-999	77	11	of	of	ADP
ijtc-999	77	12	minority	minority	NOUN
ijtc-999	77	13	shareholders	shareholder	NOUN
ijtc-999	77	14	in	in	ADP
ijtc-999	77	15	indonesia	indonesia	PROPN
ijtc-999	77	16	,	,	PUNCT
ijtc-999	77	17	these	these	DET
ijtc-999	77	18	efforts	effort	NOUN
ijtc-999	77	19	have	have	AUX
ijtc-999	77	20	not	not	PART
ijtc-999	77	21	shown	show	VERB
ijtc-999	77	22	effectiveness	effectiveness	NOUN
ijtc-999	77	23	in	in	ADP
ijtc-999	77	24	reducing	reduce	VERB
ijtc-999	77	25	ownership	ownership	NOUN
ijtc-999	77	26	concentration	concentration	NOUN
ijtc-999	77	27	in	in	ADP
ijtc-999	77	28	indonesian	indonesian	ADJ
ijtc-999	77	29	companies	company	NOUN
ijtc-999	77	30	(	(	PUNCT
ijtc-999	77	31	hakim	hakim	PROPN
ijtc-999	77	32	&	&	CCONJ
ijtc-999	77	33	fuad	fuad	PROPN
ijtc-999	77	34	,	,	PUNCT
ijtc-999	77	35	2015	2015	NUM
ijtc-999	77	36	)	)	PUNCT
ijtc-999	77	37	.	.	PUNCT
ijtc-999	78	1	companies	company	NOUN
ijtc-999	78	2	with	with	ADP
ijtc-999	78	3	concentrated	concentrated	ADJ
ijtc-999	78	4	ownership	ownership	NOUN
ijtc-999	78	5	can	can	AUX
ijtc-999	78	6	have	have	VERB
ijtc-999	78	7	an	an	DET
ijtc-999	78	8	unfavorable	unfavorable	ADJ
ijtc-999	78	9	influence	influence	NOUN
ijtc-999	78	10	on	on	ADP
ijtc-999	78	11	shareholders	shareholder	NOUN
ijtc-999	78	12	,	,	PUNCT
ijtc-999	78	13	so	so	SCONJ
ijtc-999	78	14	there	there	PRON
ijtc-999	78	15	will	will	AUX
ijtc-999	78	16	be	be	AUX
ijtc-999	78	17	conflicts	conflict	NOUN
ijtc-999	78	18	between	between	ADP
ijtc-999	78	19	majority	majority	NOUN
ijtc-999	78	20	and	and	CCONJ
ijtc-999	78	21	minority	minority	NOUN
ijtc-999	78	22	shareholders	shareholder	NOUN
ijtc-999	78	23	that	that	PRON
ijtc-999	78	24	have	have	VERB
ijtc-999	78	25	a	a	DET
ijtc-999	78	26	negative	negative	ADJ
ijtc-999	78	27	impact	impact	NOUN
ijtc-999	78	28	on	on	ADP
ijtc-999	78	29	business	business	NOUN
ijtc-999	78	30	(	(	PUNCT
ijtc-999	78	31	yusuf	yusuf	PROPN
ijtc-999	78	32	et	et	PROPN
ijtc-999	78	33	al	al	PROPN
ijtc-999	78	34	.	.	PROPN
ijtc-999	78	35	,	,	PUNCT
ijtc-999	78	36	2023	2023	NUM
ijtc-999	78	37	)	)	PUNCT
ijtc-999	78	38	.	.	PUNCT
ijtc-999	79	1	it	it	PRON
ijtc-999	79	2	will	will	AUX
ijtc-999	79	3	trigger	trigger	VERB
ijtc-999	79	4	majority	majority	NOUN
ijtc-999	79	5	shareholders	shareholder	NOUN
ijtc-999	79	6	to	to	PART
ijtc-999	79	7	prioritize	prioritize	VERB
ijtc-999	79	8	personal	personal	ADJ
ijtc-999	79	9	interests	interest	NOUN
ijtc-999	79	10	over	over	ADP
ijtc-999	79	11	the	the	DET
ijtc-999	79	12	petty	petty	ADJ
ijtc-999	79	13	interests	interest	NOUN
ijtc-999	79	14	of	of	ADP
ijtc-999	79	15	investors	investor	NOUN
ijtc-999	79	16	.	.	PUNCT
ijtc-999	80	1	with	with	ADP
ijtc-999	80	2	the	the	DET
ijtc-999	80	3	power	power	NOUN
ijtc-999	80	4	of	of	ADP
ijtc-999	80	5	the	the	DET
ijtc-999	80	6	majority	majority	NOUN
ijtc-999	80	7	shareholder	shareholder	NOUN
ijtc-999	80	8	in	in	ADP
ijtc-999	80	9	the	the	DET
ijtc-999	80	10	firm	firm	NOUN
ijtc-999	80	11	,	,	PUNCT
ijtc-999	80	12	the	the	DET
ijtc-999	80	13	decisions	decision	NOUN
ijtc-999	80	14	made	make	VERB
ijtc-999	80	15	may	may	AUX
ijtc-999	80	16	affect	affect	VERB
ijtc-999	80	17	the	the	DET
ijtc-999	80	18	course	course	NOUN
ijtc-999	80	19	of	of	ADP
ijtc-999	80	20	a	a	DET
ijtc-999	80	21	firm	firm	NOUN
ijtc-999	80	22	's	's	PART
ijtc-999	80	23	business	business	NOUN
ijtc-999	80	24	,	,	PUNCT
ijtc-999	80	25	especially	especially	ADV
ijtc-999	80	26	those	those	PRON
ijtc-999	80	27	related	relate	VERB
ijtc-999	80	28	to	to	ADP
ijtc-999	80	29	reducing	reduce	VERB
ijtc-999	80	30	corporate	corporate	ADJ
ijtc-999	80	31	tax	tax	NOUN
ijtc-999	80	32	obligations	obligation	NOUN
ijtc-999	80	33	.	.	PUNCT
ijtc-999	81	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	81	2	kinanti	kinanti	X
ijtc-999	81	3	,	,	PUNCT
ijtc-999	81	4	midiastuty	midiastuty	NOUN
ijtc-999	81	5	,	,	PUNCT
ijtc-999	81	6	suranta	suranta	NOUN
ijtc-999	81	7	,	,	PUNCT
ijtc-999	81	8	and	and	CCONJ
ijtc-999	81	9	putra	putra	PROPN
ijtc-999	81	10	48	48	NUM
ijtc-999	81	11	|	|	ADV
ijtc-999	81	12	ilomata	ilomata	PROPN
ijtc-999	81	13	international	international	ADJ
ijtc-999	81	14	journal	journal	NOUN
ijtc-999	81	15	of	of	ADP
ijtc-999	81	16	tax	tax	PROPN
ijtc-999	81	17	&	&	CCONJ
ijtc-999	81	18	accounting	accounting	PROPN
ijtc-999	81	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	81	20	prior	prior	ADJ
ijtc-999	81	21	research	research	NOUN
ijtc-999	81	22	has	have	AUX
ijtc-999	81	23	extensively	extensively	ADV
ijtc-999	81	24	examined	examine	VERB
ijtc-999	81	25	the	the	DET
ijtc-999	81	26	impact	impact	NOUN
ijtc-999	81	27	of	of	ADP
ijtc-999	81	28	ownership	ownership	NOUN
ijtc-999	81	29	concentration	concentration	NOUN
ijtc-999	81	30	on	on	ADP
ijtc-999	81	31	tax	tax	NOUN
ijtc-999	81	32	avoidance	avoidance	NOUN
ijtc-999	81	33	,	,	PUNCT
ijtc-999	81	34	yet	yet	CCONJ
ijtc-999	81	35	the	the	DET
ijtc-999	81	36	empirical	empirical	ADJ
ijtc-999	81	37	findings	finding	NOUN
ijtc-999	81	38	across	across	ADP
ijtc-999	81	39	diverse	diverse	ADJ
ijtc-999	81	40	country	country	NOUN
ijtc-999	81	41	samples	sample	NOUN
ijtc-999	81	42	have	have	AUX
ijtc-999	81	43	lacked	lack	VERB
ijtc-999	81	44	consistency	consistency	NOUN
ijtc-999	81	45	.	.	PUNCT
ijtc-999	82	1	(	(	PUNCT
ijtc-999	82	2	khan	khan	PROPN
ijtc-999	82	3	et	et	PROPN
ijtc-999	82	4	al	al	PROPN
ijtc-999	82	5	.	.	PROPN
ijtc-999	82	6	,	,	PUNCT
ijtc-999	82	7	2017	2017	NUM
ijtc-999	82	8	)	)	PUNCT
ijtc-999	82	9	suggested	suggest	VERB
ijtc-999	82	10	,	,	PUNCT
ijtc-999	82	11	based	base	VERB
ijtc-999	82	12	on	on	ADP
ijtc-999	82	13	the	the	DET
ijtc-999	82	14	agency	agency	NOUN
ijtc-999	82	15	theory	theory	NOUN
ijtc-999	82	16	of	of	ADP
ijtc-999	82	17	tax	tax	NOUN
ijtc-999	82	18	avoidance	avoidance	NOUN
ijtc-999	82	19	,	,	PUNCT
ijtc-999	82	20	that	that	SCONJ
ijtc-999	82	21	institutional	institutional	ADJ
ijtc-999	82	22	or	or	CCONJ
ijtc-999	82	23	concentrated	concentrated	ADJ
ijtc-999	82	24	ownership	ownership	NOUN
ijtc-999	82	25	might	might	AUX
ijtc-999	82	26	correlate	correlate	VERB
ijtc-999	82	27	with	with	ADP
ijtc-999	82	28	increased	increase	VERB
ijtc-999	82	29	tax	tax	NOUN
ijtc-999	82	30	avoidance	avoidance	NOUN
ijtc-999	82	31	through	through	ADP
ijtc-999	82	32	the	the	DET
ijtc-999	82	33	utilization	utilization	NOUN
ijtc-999	82	34	of	of	ADP
ijtc-999	82	35	tax	tax	NOUN
ijtc-999	82	36	shelters	shelter	NOUN
ijtc-999	82	37	.	.	PUNCT
ijtc-999	83	1	(	(	PUNCT
ijtc-999	83	2	sunarto	sunarto	NOUN
ijtc-999	83	3	et	et	PROPN
ijtc-999	83	4	al	al	PROPN
ijtc-999	83	5	.	.	PROPN
ijtc-999	83	6	,	,	PUNCT
ijtc-999	83	7	2021	2021	NUM
ijtc-999	83	8	)	)	PUNCT
ijtc-999	83	9	revealed	reveal	VERB
ijtc-999	83	10	a	a	DET
ijtc-999	83	11	positive	positive	ADJ
ijtc-999	83	12	relationship	relationship	NOUN
ijtc-999	83	13	between	between	ADP
ijtc-999	83	14	institutional	institutional	ADJ
ijtc-999	83	15	or	or	CCONJ
ijtc-999	83	16	concentrated	concentrated	ADJ
ijtc-999	83	17	ownership	ownership	NOUN
ijtc-999	83	18	and	and	CCONJ
ijtc-999	83	19	tax	tax	NOUN
ijtc-999	83	20	avoidance	avoidance	NOUN
ijtc-999	83	21	,	,	PUNCT
ijtc-999	83	22	positing	posit	VERB
ijtc-999	83	23	that	that	SCONJ
ijtc-999	83	24	a	a	DET
ijtc-999	83	25	higher	high	ADJ
ijtc-999	83	26	concentration	concentration	NOUN
ijtc-999	83	27	of	of	ADP
ijtc-999	83	28	institutional	institutional	ADJ
ijtc-999	83	29	investors	investor	NOUN
ijtc-999	83	30	in	in	ADP
ijtc-999	83	31	indonesian	indonesian	ADJ
ijtc-999	83	32	banking	banking	NOUN
ijtc-999	83	33	firms	firm	NOUN
ijtc-999	83	34	could	could	AUX
ijtc-999	83	35	prompt	prompt	VERB
ijtc-999	83	36	management	management	NOUN
ijtc-999	83	37	to	to	PART
ijtc-999	83	38	engage	engage	VERB
ijtc-999	83	39	in	in	ADP
ijtc-999	83	40	tax	tax	NOUN
ijtc-999	83	41	avoidance	avoidance	NOUN
ijtc-999	83	42	.	.	PUNCT
ijtc-999	84	1	these	these	DET
ijtc-999	84	2	findings	finding	NOUN
ijtc-999	84	3	align	align	VERB
ijtc-999	84	4	with	with	ADP
ijtc-999	84	5	previous	previous	ADJ
ijtc-999	84	6	research	research	NOUN
ijtc-999	84	7	by	by	ADP
ijtc-999	84	8	(	(	PUNCT
ijtc-999	84	9	cahyono	cahyono	PROPN
ijtc-999	84	10	et	et	PROPN
ijtc-999	84	11	al	al	PROPN
ijtc-999	84	12	.	.	PROPN
ijtc-999	84	13	,	,	PUNCT
ijtc-999	84	14	2016	2016	NUM
ijtc-999	84	15	;	;	PUNCT
ijtc-999	84	16	khan	khan	PROPN
ijtc-999	84	17	et	et	PROPN
ijtc-999	84	18	al	al	PROPN
ijtc-999	84	19	.	.	PROPN
ijtc-999	84	20	,	,	PUNCT
ijtc-999	84	21	2017	2017	NUM
ijtc-999	84	22	;	;	PUNCT
ijtc-999	84	23	leipala	leipala	PROPN
ijtc-999	84	24	,	,	PUNCT
ijtc-999	84	25	2017	2017	NUM
ijtc-999	84	26	;	;	PUNCT
ijtc-999	84	27	lim	lim	PROPN
ijtc-999	84	28	&	&	CCONJ
ijtc-999	84	29	suparman	suparman	PROPN
ijtc-999	84	30	,	,	PUNCT
ijtc-999	84	31	2022	2022	NUM
ijtc-999	84	32	;	;	PUNCT
ijtc-999	84	33	ngadiman	ngadiman	PROPN
ijtc-999	84	34	&	&	CCONJ
ijtc-999	84	35	puspitasari	puspitasari	PROPN
ijtc-999	84	36	,	,	PUNCT
ijtc-999	84	37	2017	2017	NUM
ijtc-999	84	38	;	;	PUNCT
ijtc-999	84	39	richardson	richardson	PROPN
ijtc-999	84	40	et	et	PROPN
ijtc-999	84	41	al	al	PROPN
ijtc-999	84	42	.	.	PROPN
ijtc-999	84	43	,	,	PUNCT
ijtc-999	84	44	2016	2016	NUM
ijtc-999	84	45	;	;	PUNCT
ijtc-999	84	46	sunarto	sunarto	NOUN
ijtc-999	84	47	et	et	PROPN
ijtc-999	84	48	al	al	PROPN
ijtc-999	84	49	.	.	PROPN
ijtc-999	84	50	,	,	PUNCT
ijtc-999	84	51	2021	2021	NUM
ijtc-999	84	52	)	)	PUNCT
ijtc-999	84	53	all	all	PRON
ijtc-999	84	54	indicating	indicate	VERB
ijtc-999	84	55	a	a	DET
ijtc-999	84	56	positive	positive	ADJ
ijtc-999	84	57	association	association	NOUN
ijtc-999	84	58	between	between	ADP
ijtc-999	84	59	concentrated	concentrated	ADJ
ijtc-999	84	60	or	or	CCONJ
ijtc-999	84	61	institutional	institutional	ADJ
ijtc-999	84	62	ownership	ownership	NOUN
ijtc-999	84	63	and	and	CCONJ
ijtc-999	84	64	tax	tax	NOUN
ijtc-999	84	65	avoidance	avoidance	NOUN
ijtc-999	84	66	.	.	PUNCT
ijtc-999	85	1	with	with	ADP
ijtc-999	85	2	previous	previous	ADJ
ijtc-999	85	3	research	research	NOUN
ijtc-999	85	4	,	,	PUNCT
ijtc-999	85	5	can	can	AUX
ijtc-999	85	6	be	be	AUX
ijtc-999	85	7	assumed	assume	VERB
ijtc-999	85	8	that	that	SCONJ
ijtc-999	85	9	the	the	DET
ijtc-999	85	10	first	first	ADJ
ijtc-999	85	11	hypothesis	hypothesis	NOUN
ijtc-999	85	12	proposed	propose	VERB
ijtc-999	85	13	is	be	AUX
ijtc-999	85	14	:	:	PUNCT
ijtc-999	85	15	h1	h1	ADJ
ijtc-999	85	16	:	:	PUNCT
ijtc-999	85	17	concentrated	concentrated	ADJ
ijtc-999	85	18	ownership	ownership	NOUN
ijtc-999	85	19	affects	affect	VERB
ijtc-999	85	20	tax	tax	NOUN
ijtc-999	85	21	avoidance	avoidance	NOUN
ijtc-999	85	22	.	.	PUNCT
ijtc-999	86	1	ownership	ownership	NOUN
ijtc-999	86	2	concentration	concentration	NOUN
ijtc-999	86	3	and	and	CCONJ
ijtc-999	86	4	tax	tax	NOUN
ijtc-999	86	5	avoidance	avoidance	NOUN
ijtc-999	86	6	:	:	PUNCT
ijtc-999	86	7	exploring	explore	VERB
ijtc-999	86	8	the	the	DET
ijtc-999	86	9	role	role	NOUN
ijtc-999	86	10	of	of	ADP
ijtc-999	86	11	corporate	corporate	ADJ
ijtc-999	86	12	social	social	ADJ
ijtc-999	86	13	responsibility	responsibility	NOUN
ijtc-999	86	14	(	(	PUNCT
ijtc-999	86	15	csr	csr	NOUN
ijtc-999	86	16	)	)	PUNCT
ijtc-999	86	17	as	as	SCONJ
ijtc-999	86	18	a	a	DET
ijtc-999	86	19	mediator	mediator	NOUN
ijtc-999	86	20	companies	company	NOUN
ijtc-999	86	21	will	will	AUX
ijtc-999	86	22	use	use	VERB
ijtc-999	86	23	corporate	corporate	ADJ
ijtc-999	86	24	social	social	ADJ
ijtc-999	86	25	responsibility	responsibility	NOUN
ijtc-999	86	26	(	(	PUNCT
ijtc-999	86	27	csr	csr	NOUN
ijtc-999	86	28	)	)	PUNCT
ijtc-999	86	29	to	to	PART
ijtc-999	86	30	raise	raise	VERB
ijtc-999	86	31	the	the	DET
ijtc-999	86	32	firm	firm	NOUN
ijtc-999	86	33	's	's	PART
ijtc-999	86	34	reputation	reputation	NOUN
ijtc-999	86	35	in	in	ADP
ijtc-999	86	36	external	external	ADJ
ijtc-999	86	37	eyes	eye	NOUN
ijtc-999	86	38	.	.	PUNCT
ijtc-999	87	1	several	several	ADJ
ijtc-999	87	2	studies	study	NOUN
ijtc-999	87	3	have	have	AUX
ijtc-999	87	4	discussed	discuss	VERB
ijtc-999	87	5	the	the	DET
ijtc-999	87	6	inst	inst	NOUN
ijtc-999	87	7	/	/	SYM
ijtc-999	87	8	concentrated	concentrate	VERB
ijtc-999	87	9	relationship	relationship	NOUN
ijtc-999	87	10	that	that	PRON
ijtc-999	87	11	can	can	AUX
ijtc-999	87	12	affect	affect	VERB
ijtc-999	87	13	csr	csr	NOUN
ijtc-999	87	14	and	and	CCONJ
ijtc-999	87	15	tax	tax	NOUN
ijtc-999	87	16	avoidance	avoidance	NOUN
ijtc-999	87	17	(	(	PUNCT
ijtc-999	87	18	chabachib	chabachib	NOUN
ijtc-999	87	19	et	et	PROPN
ijtc-999	87	20	al	al	PROPN
ijtc-999	87	21	.	.	PROPN
ijtc-999	87	22	,	,	PUNCT
ijtc-999	87	23	2019	2019	NUM
ijtc-999	87	24	;	;	PUNCT
ijtc-999	87	25	chen	chen	PROPN
ijtc-999	87	26	et	et	PROPN
ijtc-999	87	27	al	al	PROPN
ijtc-999	87	28	.	.	PROPN
ijtc-999	87	29	,	,	PUNCT
ijtc-999	87	30	2019	2019	NUM
ijtc-999	87	31	;	;	PUNCT
ijtc-999	87	32	choi	choi	NOUN
ijtc-999	87	33	et	et	PROPN
ijtc-999	87	34	al	al	PROPN
ijtc-999	87	35	.	.	PROPN
ijtc-999	87	36	,	,	PUNCT
ijtc-999	87	37	2020	2020	NUM
ijtc-999	87	38	)	)	PUNCT
ijtc-999	87	39	;	;	PUNCT
ijtc-999	87	40	(	(	PUNCT
ijtc-999	87	41	alkurdi	alkurdi	PROPN
ijtc-999	87	42	&	&	CCONJ
ijtc-999	87	43	mardini	mardini	PROPN
ijtc-999	87	44	,	,	PUNCT
ijtc-999	87	45	2020	2020	NUM
ijtc-999	87	46	)	)	PUNCT
ijtc-999	87	47	.	.	PUNCT
ijtc-999	88	1	according	accord	VERB
ijtc-999	88	2	to	to	ADP
ijtc-999	88	3	research	research	NOUN
ijtc-999	88	4	by	by	ADP
ijtc-999	88	5	(	(	PUNCT
ijtc-999	88	6	davis	davis	PROPN
ijtc-999	88	7	et	et	PROPN
ijtc-999	88	8	al	al	PROPN
ijtc-999	88	9	.	.	PROPN
ijtc-999	88	10	,	,	PUNCT
ijtc-999	88	11	2018	2018	NUM
ijtc-999	88	12	;	;	PUNCT
ijtc-999	88	13	kovermann	kovermann	PROPN
ijtc-999	88	14	&	&	CCONJ
ijtc-999	88	15	velte	velte	NOUN
ijtc-999	88	16	,	,	PUNCT
ijtc-999	88	17	2019	2019	NUM
ijtc-999	88	18	)	)	PUNCT
ijtc-999	88	19	state	state	NOUN
ijtc-999	88	20	that	that	SCONJ
ijtc-999	88	21	csr	csr	NOUN
ijtc-999	88	22	has	have	VERB
ijtc-999	88	23	a	a	DET
ijtc-999	88	24	negative	negative	ADJ
ijtc-999	88	25	effect	effect	NOUN
ijtc-999	88	26	on	on	ADP
ijtc-999	88	27	tax	tax	NOUN
ijtc-999	88	28	avoidance	avoidance	NOUN
ijtc-999	88	29	.	.	PUNCT
ijtc-999	89	1	however	however	ADV
ijtc-999	89	2	,	,	PUNCT
ijtc-999	89	3	csr	csr	NOUN
ijtc-999	89	4	performance	performance	NOUN
ijtc-999	89	5	will	will	AUX
ijtc-999	89	6	cause	cause	VERB
ijtc-999	89	7	companies	company	NOUN
ijtc-999	89	8	to	to	PART
ijtc-999	89	9	act	act	VERB
ijtc-999	89	10	in	in	ADP
ijtc-999	89	11	the	the	DET
ijtc-999	89	12	interests	interest	NOUN
ijtc-999	89	13	of	of	ADP
ijtc-999	89	14	society	society	NOUN
ijtc-999	89	15	through	through	ADP
ijtc-999	89	16	low	low	ADJ
ijtc-999	89	17	-	-	PUNCT
ijtc-999	89	18	level	level	NOUN
ijtc-999	89	19	tax	tax	NOUN
ijtc-999	89	20	avoidance	avoidance	NOUN
ijtc-999	89	21	(	(	PUNCT
ijtc-999	89	22	lanis	lanis	PROPN
ijtc-999	89	23	&	&	CCONJ
ijtc-999	89	24	richardson	richardson	PROPN
ijtc-999	89	25	,	,	PUNCT
ijtc-999	89	26	2012	2012	NUM
ijtc-999	89	27	;	;	PUNCT
ijtc-999	89	28	para	para	PROPN
ijtc-999	89	29	-	-	PUNCT
ijtc-999	89	30	gonzález	gonzález	PROPN
ijtc-999	89	31	&	&	CCONJ
ijtc-999	89	32	mascaraque	mascaraque	ADJ
ijtc-999	89	33	-	-	PUNCT
ijtc-999	89	34	ramírez	ramírez	NOUN
ijtc-999	89	35	,	,	PUNCT
ijtc-999	89	36	2019	2019	NUM
ijtc-999	89	37	;	;	PUNCT
ijtc-999	89	38	zeng	zeng	PROPN
ijtc-999	89	39	,	,	PUNCT
ijtc-999	89	40	2019	2019	NUM
ijtc-999	89	41	)	)	PUNCT
ijtc-999	89	42	found	find	VERB
ijtc-999	89	43	that	that	SCONJ
ijtc-999	89	44	companies	company	NOUN
ijtc-999	89	45	with	with	ADP
ijtc-999	89	46	good	good	ADJ
ijtc-999	89	47	csr	csr	NOUN
ijtc-999	89	48	performance	performance	NOUN
ijtc-999	89	49	will	will	AUX
ijtc-999	89	50	tend	tend	VERB
ijtc-999	89	51	to	to	PART
ijtc-999	89	52	practice	practice	VERB
ijtc-999	89	53	lower	low	ADJ
ijtc-999	89	54	tax	tax	NOUN
ijtc-999	89	55	avoidance	avoidance	NOUN
ijtc-999	89	56	and	and	CCONJ
ijtc-999	89	57	tend	tend	VERB
ijtc-999	89	58	not	not	PART
ijtc-999	89	59	to	to	PART
ijtc-999	89	60	get	get	AUX
ijtc-999	89	61	involved	involve	VERB
ijtc-999	89	62	in	in	ADP
ijtc-999	89	63	aggressive	aggressive	ADJ
ijtc-999	89	64	tax	tax	NOUN
ijtc-999	89	65	activities	activity	NOUN
ijtc-999	89	66	.	.	PUNCT
ijtc-999	90	1	this	this	PRON
ijtc-999	90	2	is	be	AUX
ijtc-999	90	3	assumed	assume	VERB
ijtc-999	90	4	because	because	SCONJ
ijtc-999	90	5	csr	csr	NOUN
ijtc-999	90	6	performance	performance	NOUN
ijtc-999	90	7	will	will	AUX
ijtc-999	90	8	act	act	VERB
ijtc-999	90	9	in	in	ADP
ijtc-999	90	10	the	the	DET
ijtc-999	90	11	interests	interest	NOUN
ijtc-999	90	12	of	of	ADP
ijtc-999	90	13	society	society	NOUN
ijtc-999	90	14	so	so	SCONJ
ijtc-999	90	15	that	that	SCONJ
ijtc-999	90	16	funds	fund	NOUN
ijtc-999	90	17	that	that	PRON
ijtc-999	90	18	should	should	AUX
ijtc-999	90	19	be	be	AUX
ijtc-999	90	20	used	use	VERB
ijtc-999	90	21	to	to	PART
ijtc-999	90	22	make	make	VERB
ijtc-999	90	23	tax	tax	NOUN
ijtc-999	90	24	payments	payment	NOUN
ijtc-999	90	25	are	be	AUX
ijtc-999	90	26	diverted	divert	VERB
ijtc-999	90	27	to	to	ADP
ijtc-999	90	28	csr	csr	NOUN
ijtc-999	90	29	activities	activity	NOUN
ijtc-999	90	30	.	.	PUNCT
ijtc-999	91	1	recent	recent	ADJ
ijtc-999	91	2	findings	finding	NOUN
ijtc-999	91	3	by	by	ADP
ijtc-999	91	4	(	(	PUNCT
ijtc-999	91	5	dakhli	dakhli	NOUN
ijtc-999	91	6	,	,	PUNCT
ijtc-999	91	7	2022	2022	NUM
ijtc-999	91	8	)	)	PUNCT
ijtc-999	91	9	indicate	indicate	VERB
ijtc-999	91	10	that	that	SCONJ
ijtc-999	91	11	corporate	corporate	ADJ
ijtc-999	91	12	social	social	ADJ
ijtc-999	91	13	responsibility	responsibility	NOUN
ijtc-999	91	14	(	(	PUNCT
ijtc-999	91	15	csr	csr	NOUN
ijtc-999	91	16	)	)	PUNCT
ijtc-999	91	17	plays	play	VERB
ijtc-999	91	18	a	a	DET
ijtc-999	91	19	partial	partial	ADJ
ijtc-999	91	20	mediating	mediate	VERB
ijtc-999	91	21	role	role	NOUN
ijtc-999	91	22	in	in	ADP
ijtc-999	91	23	the	the	DET
ijtc-999	91	24	connection	connection	NOUN
ijtc-999	91	25	between	between	ADP
ijtc-999	91	26	institutional	institutional	ADJ
ijtc-999	91	27	or	or	CCONJ
ijtc-999	91	28	concentrated	concentrated	ADJ
ijtc-999	91	29	ownership	ownership	NOUN
ijtc-999	91	30	and	and	CCONJ
ijtc-999	91	31	corporate	corporate	ADJ
ijtc-999	91	32	tax	tax	NOUN
ijtc-999	91	33	avoidance	avoidance	NOUN
ijtc-999	91	34	.	.	PUNCT
ijtc-999	92	1	conversely	conversely	ADV
ijtc-999	92	2	,	,	PUNCT
ijtc-999	92	3	(	(	PUNCT
ijtc-999	92	4	luo	luo	PROPN
ijtc-999	92	5	et	et	PROPN
ijtc-999	92	6	al	al	PROPN
ijtc-999	92	7	.	.	PROPN
ijtc-999	92	8	,	,	PUNCT
ijtc-999	92	9	2015	2015	NUM
ijtc-999	92	10	)	)	PUNCT
ijtc-999	92	11	suggest	suggest	VERB
ijtc-999	92	12	that	that	SCONJ
ijtc-999	92	13	concentrated	concentrated	ADJ
ijtc-999	92	14	ownership	ownership	NOUN
ijtc-999	92	15	negatively	negatively	ADV
ijtc-999	92	16	impacts	impact	VERB
ijtc-999	92	17	the	the	DET
ijtc-999	92	18	quality	quality	NOUN
ijtc-999	92	19	of	of	ADP
ijtc-999	92	20	csr	csr	NOUN
ijtc-999	92	21	disclosure	disclosure	NOUN
ijtc-999	92	22	reports	report	NOUN
ijtc-999	92	23	,	,	PUNCT
ijtc-999	92	24	as	as	SCONJ
ijtc-999	92	25	shareholders	shareholder	NOUN
ijtc-999	92	26	with	with	ADP
ijtc-999	92	27	concentrated	concentrated	ADJ
ijtc-999	92	28	ownership	ownership	NOUN
ijtc-999	92	29	tend	tend	VERB
ijtc-999	92	30	to	to	PART
ijtc-999	92	31	shift	shift	VERB
ijtc-999	92	32	the	the	DET
ijtc-999	92	33	firm	firm	NOUN
ijtc-999	92	34	's	's	PART
ijtc-999	92	35	wealth	wealth	NOUN
ijtc-999	92	36	,	,	PUNCT
ijtc-999	92	37	contradicting	contradict	VERB
ijtc-999	92	38	the	the	DET
ijtc-999	92	39	principles	principle	NOUN
ijtc-999	92	40	of	of	ADP
ijtc-999	92	41	csr	csr	NOUN
ijtc-999	92	42	disclosure	disclosure	NOUN
ijtc-999	92	43	.	.	PUNCT
ijtc-999	93	1	(	(	PUNCT
ijtc-999	93	2	sari	sari	NOUN
ijtc-999	93	3	&	&	CCONJ
ijtc-999	93	4	mulyani	mulyani	PROPN
ijtc-999	93	5	,	,	PUNCT
ijtc-999	93	6	2020	2020	NUM
ijtc-999	93	7	)	)	PUNCT
ijtc-999	93	8	assert	assert	VERB
ijtc-999	93	9	that	that	SCONJ
ijtc-999	93	10	institutional	institutional	ADJ
ijtc-999	93	11	or	or	CCONJ
ijtc-999	93	12	concentrated	concentrated	ADJ
ijtc-999	93	13	ownership	ownership	NOUN
ijtc-999	93	14	influences	influence	NOUN
ijtc-999	93	15	decisions	decision	NOUN
ijtc-999	93	16	regarding	regard	VERB
ijtc-999	93	17	tax	tax	NOUN
ijtc-999	93	18	avoidance	avoidance	NOUN
ijtc-999	93	19	policies	policy	NOUN
ijtc-999	93	20	,	,	PUNCT
ijtc-999	93	21	revealing	reveal	VERB
ijtc-999	93	22	that	that	SCONJ
ijtc-999	93	23	a	a	DET
ijtc-999	93	24	lower	low	ADJ
ijtc-999	93	25	percentage	percentage	NOUN
ijtc-999	93	26	of	of	ADP
ijtc-999	93	27	institutional	institutional	ADJ
ijtc-999	93	28	or	or	CCONJ
ijtc-999	93	29	concentrated	concentrated	ADJ
ijtc-999	93	30	ownership	ownership	NOUN
ijtc-999	93	31	heightens	heighten	VERB
ijtc-999	93	32	the	the	DET
ijtc-999	93	33	likelihood	likelihood	NOUN
ijtc-999	93	34	of	of	ADP
ijtc-999	93	35	tax	tax	NOUN
ijtc-999	93	36	avoidance	avoidance	NOUN
ijtc-999	93	37	.	.	PUNCT
ijtc-999	94	1	however	however	ADV
ijtc-999	94	2	,	,	PUNCT
ijtc-999	94	3	(	(	PUNCT
ijtc-999	94	4	dewi	dewi	PROPN
ijtc-999	94	5	et	et	PROPN
ijtc-999	94	6	al	al	PROPN
ijtc-999	94	7	.	.	PROPN
ijtc-999	94	8	,	,	PUNCT
ijtc-999	94	9	2022	2022	NUM
ijtc-999	94	10	)	)	PUNCT
ijtc-999	94	11	analysis	analysis	NOUN
ijtc-999	94	12	,	,	PUNCT
ijtc-999	94	13	incorporating	incorporate	VERB
ijtc-999	94	14	csr	csr	NOUN
ijtc-999	94	15	as	as	ADP
ijtc-999	94	16	a	a	DET
ijtc-999	94	17	moderator	moderator	NOUN
ijtc-999	94	18	,	,	PUNCT
ijtc-999	94	19	suggests	suggest	VERB
ijtc-999	94	20	that	that	SCONJ
ijtc-999	94	21	while	while	SCONJ
ijtc-999	94	22	the	the	DET
ijtc-999	94	23	relationship	relationship	NOUN
ijtc-999	94	24	between	between	ADP
ijtc-999	94	25	capital	capital	NOUN
ijtc-999	94	26	intensity	intensity	NOUN
ijtc-999	94	27	and	and	CCONJ
ijtc-999	94	28	institutional	institutional	ADJ
ijtc-999	94	29	or	or	CCONJ
ijtc-999	94	30	concentrated	concentrated	ADJ
ijtc-999	94	31	ownership	ownership	NOUN
ijtc-999	94	32	on	on	ADP
ijtc-999	94	33	tax	tax	NOUN
ijtc-999	94	34	avoidance	avoidance	NOUN
ijtc-999	94	35	may	may	AUX
ijtc-999	94	36	strengthen	strengthen	VERB
ijtc-999	94	37	,	,	PUNCT
ijtc-999	94	38	csr	csr	NOUN
ijtc-999	94	39	does	do	AUX
ijtc-999	94	40	not	not	PART
ijtc-999	94	41	enhance	enhance	VERB
ijtc-999	94	42	the	the	DET
ijtc-999	94	43	relationship	relationship	NOUN
ijtc-999	94	44	between	between	ADP
ijtc-999	94	45	firm	firm	ADJ
ijtc-999	94	46	size	size	NOUN
ijtc-999	94	47	and	and	CCONJ
ijtc-999	94	48	tax	tax	NOUN
ijtc-999	94	49	avoidance	avoidance	NOUN
ijtc-999	94	50	.	.	PUNCT
ijtc-999	95	1	consequently	consequently	ADV
ijtc-999	95	2	,	,	PUNCT
ijtc-999	95	3	with	with	ADP
ijtc-999	95	4	regard	regard	NOUN
ijtc-999	95	5	to	to	ADP
ijtc-999	95	6	csr	csr	NOUN
ijtc-999	95	7	mediating	mediating	NOUN
ijtc-999	95	8	or	or	CCONJ
ijtc-999	95	9	moderating	moderate	VERB
ijtc-999	95	10	the	the	DET
ijtc-999	95	11	relationship	relationship	NOUN
ijtc-999	95	12	between	between	ADP
ijtc-999	95	13	concentrated	concentrated	ADJ
ijtc-999	95	14	ownership	ownership	NOUN
ijtc-999	95	15	and	and	CCONJ
ijtc-999	95	16	tax	tax	NOUN
ijtc-999	95	17	avoidance	avoidance	NOUN
ijtc-999	95	18	,	,	PUNCT
ijtc-999	95	19	the	the	DET
ijtc-999	95	20	following	follow	VERB
ijtc-999	95	21	hypotheses	hypothesis	NOUN
ijtc-999	95	22	could	could	AUX
ijtc-999	95	23	be	be	AUX
ijtc-999	95	24	proposed	propose	VERB
ijtc-999	95	25	:	:	PUNCT
ijtc-999	95	26	h2	h2	NOUN
ijtc-999	95	27	:	:	PUNCT
ijtc-999	95	28	csr	csr	NOUN
ijtc-999	95	29	mediates	mediate	NOUN
ijtc-999	95	30	the	the	DET
ijtc-999	95	31	relationship	relationship	NOUN
ijtc-999	95	32	between	between	ADP
ijtc-999	95	33	concentrated	concentrated	ADJ
ijtc-999	95	34	ownership	ownership	NOUN
ijtc-999	95	35	and	and	CCONJ
ijtc-999	95	36	tax	tax	NOUN
ijtc-999	95	37	avoidance	avoidance	NOUN
ijtc-999	95	38	h3	h3	NOUN
ijtc-999	95	39	:	:	PUNCT
ijtc-999	95	40	csr	csr	NOUN
ijtc-999	95	41	moderates	moderate	NOUN
ijtc-999	95	42	the	the	DET
ijtc-999	95	43	relationship	relationship	NOUN
ijtc-999	95	44	between	between	ADP
ijtc-999	95	45	concentrated	concentrated	ADJ
ijtc-999	95	46	ownership	ownership	NOUN
ijtc-999	95	47	and	and	CCONJ
ijtc-999	95	48	tax	tax	NOUN
ijtc-999	95	49	avoidance	avoidance	NOUN
ijtc-999	95	50	research	research	NOUN
ijtc-999	95	51	framework	framework	NOUN
ijtc-999	95	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	95	53	kinanti	kinanti	PROPN
ijtc-999	95	54	,	,	PUNCT
ijtc-999	95	55	midiastuty	midiastuty	NOUN
ijtc-999	95	56	,	,	PUNCT
ijtc-999	95	57	suranta	suranta	NOUN
ijtc-999	95	58	,	,	PUNCT
ijtc-999	95	59	and	and	CCONJ
ijtc-999	95	60	putra	putra	PROPN
ijtc-999	95	61	49	49	NUM
ijtc-999	95	62	|	|	ADV
ijtc-999	95	63	ilomata	ilomata	PROPN
ijtc-999	95	64	international	international	ADJ
ijtc-999	95	65	journal	journal	NOUN
ijtc-999	95	66	of	of	ADP
ijtc-999	95	67	tax	tax	PROPN
ijtc-999	95	68	&	&	CCONJ
ijtc-999	95	69	accounting	accounting	PROPN
ijtc-999	95	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	95	71	method	method	NOUN
ijtc-999	95	72	research	research	NOUN
ijtc-999	95	73	model	model	NOUN
ijtc-999	95	74	and	and	CCONJ
ijtc-999	95	75	design	design	NOUN
ijtc-999	95	76	this	this	DET
ijtc-999	95	77	study	study	NOUN
ijtc-999	95	78	falls	fall	VERB
ijtc-999	95	79	under	under	ADP
ijtc-999	95	80	empirical	empirical	ADJ
ijtc-999	95	81	research	research	NOUN
ijtc-999	95	82	,	,	PUNCT
ijtc-999	95	83	specifically	specifically	ADV
ijtc-999	95	84	adopting	adopt	VERB
ijtc-999	95	85	a	a	DET
ijtc-999	95	86	descriptive	descriptive	ADJ
ijtc-999	95	87	quantitative	quantitative	ADJ
ijtc-999	95	88	approach	approach	NOUN
ijtc-999	95	89	.	.	PUNCT
ijtc-999	96	1	it	it	PRON
ijtc-999	96	2	aims	aim	VERB
ijtc-999	96	3	to	to	PART
ijtc-999	96	4	objectively	objectively	ADV
ijtc-999	96	5	expound	expound	VERB
ijtc-999	96	6	upon	upon	SCONJ
ijtc-999	96	7	numerical	numerical	ADJ
ijtc-999	96	8	data	datum	NOUN
ijtc-999	96	9	obtained	obtain	VERB
ijtc-999	96	10	from	from	ADP
ijtc-999	96	11	an	an	DET
ijtc-999	96	12	existing	exist	VERB
ijtc-999	96	13	phenomenon	phenomenon	NOUN
ijtc-999	96	14	.	.	PUNCT
ijtc-999	97	1	the	the	DET
ijtc-999	97	2	research	research	NOUN
ijtc-999	97	3	aims	aim	VERB
ijtc-999	97	4	to	to	PART
ijtc-999	97	5	uncover	uncover	VERB
ijtc-999	97	6	the	the	DET
ijtc-999	97	7	impact	impact	NOUN
ijtc-999	97	8	of	of	ADP
ijtc-999	97	9	concentrated	concentrated	ADJ
ijtc-999	97	10	ownership	ownership	NOUN
ijtc-999	97	11	on	on	ADP
ijtc-999	97	12	tax	tax	NOUN
ijtc-999	97	13	avoidance	avoidance	NOUN
ijtc-999	97	14	and	and	CCONJ
ijtc-999	97	15	examine	examine	VERB
ijtc-999	97	16	whether	whether	SCONJ
ijtc-999	97	17	corporate	corporate	ADJ
ijtc-999	97	18	social	social	ADJ
ijtc-999	97	19	responsibility	responsibility	NOUN
ijtc-999	97	20	(	(	PUNCT
ijtc-999	97	21	csr	csr	NOUN
ijtc-999	97	22	)	)	PUNCT
ijtc-999	97	23	mediates	mediate	NOUN
ijtc-999	97	24	or	or	CCONJ
ijtc-999	97	25	moderates	moderate	NOUN
ijtc-999	97	26	the	the	DET
ijtc-999	97	27	association	association	NOUN
ijtc-999	97	28	between	between	ADP
ijtc-999	97	29	concentrated	concentrate	VERB
ijtc-999	97	30	ownership	ownership	NOUN
ijtc-999	97	31	and	and	CCONJ
ijtc-999	97	32	tax	tax	NOUN
ijtc-999	97	33	avoidance	avoidance	NOUN
ijtc-999	97	34	within	within	ADP
ijtc-999	97	35	manufacturing	manufacturing	NOUN
ijtc-999	97	36	firms	firm	NOUN
ijtc-999	97	37	that	that	PRON
ijtc-999	97	38	report	report	VERB
ijtc-999	97	39	csr	csr	NOUN
ijtc-999	97	40	scores	score	NOUN
ijtc-999	97	41	and	and	CCONJ
ijtc-999	97	42	demonstrate	demonstrate	VERB
ijtc-999	97	43	profitability	profitability	NOUN
ijtc-999	97	44	before	before	ADP
ijtc-999	97	45	tax	tax	NOUN
ijtc-999	97	46	.	.	PUNCT
ijtc-999	98	1	population	population	NOUN
ijtc-999	98	2	and	and	CCONJ
ijtc-999	98	3	sample	sample	NOUN
ijtc-999	98	4	selection	selection	NOUN
ijtc-999	98	5	method	method	NOUN
ijtc-999	98	6	this	this	DET
ijtc-999	98	7	study	study	NOUN
ijtc-999	98	8	selected	select	VERB
ijtc-999	98	9	its	its	PRON
ijtc-999	98	10	population	population	NOUN
ijtc-999	98	11	from	from	ADP
ijtc-999	98	12	manufacturing	manufacture	VERB
ijtc-999	98	13	firms	firm	NOUN
ijtc-999	98	14	enlisted	enlist	VERB
ijtc-999	98	15	on	on	ADP
ijtc-999	98	16	the	the	DET
ijtc-999	98	17	indonesia	indonesia	PROPN
ijtc-999	98	18	stock	stock	PROPN
ijtc-999	98	19	exchange	exchange	PROPN
ijtc-999	98	20	(	(	PUNCT
ijtc-999	98	21	idx	idx	PROPN
ijtc-999	98	22	)	)	PUNCT
ijtc-999	98	23	within	within	ADP
ijtc-999	98	24	the	the	DET
ijtc-999	98	25	timeframe	timeframe	NOUN
ijtc-999	98	26	spanning	span	VERB
ijtc-999	98	27	from	from	ADP
ijtc-999	98	28	2019	2019	NUM
ijtc-999	98	29	to	to	ADP
ijtc-999	98	30	2021	2021	NUM
ijtc-999	98	31	.	.	PUNCT
ijtc-999	99	1	this	this	DET
ijtc-999	99	2	research	research	NOUN
ijtc-999	99	3	does	do	AUX
ijtc-999	99	4	not	not	PART
ijtc-999	99	5	use	use	VERB
ijtc-999	99	6	the	the	DET
ijtc-999	99	7	year	year	NOUN
ijtc-999	99	8	2022	2022	NUM
ijtc-999	99	9	because	because	SCONJ
ijtc-999	99	10	csr	csr	NOUN
ijtc-999	99	11	data	datum	NOUN
ijtc-999	99	12	for	for	ADP
ijtc-999	99	13	2022	2022	NUM
ijtc-999	99	14	is	be	AUX
ijtc-999	99	15	very	very	ADV
ijtc-999	99	16	limited	limited	ADJ
ijtc-999	99	17	to	to	PART
ijtc-999	99	18	be	be	AUX
ijtc-999	99	19	obtained	obtain	VERB
ijtc-999	99	20	through	through	ADP
ijtc-999	99	21	gri	gri	NOUN
ijtc-999	99	22	-	-	PUNCT
ijtc-999	99	23	g4	g4	NOUN
ijtc-999	99	24	.	.	PUNCT
ijtc-999	100	1	accordingly	accordingly	ADV
ijtc-999	100	2	,	,	PUNCT
ijtc-999	100	3	the	the	DET
ijtc-999	100	4	observation	observation	NOUN
ijtc-999	100	5	year	year	NOUN
ijtc-999	100	6	in	in	ADP
ijtc-999	100	7	this	this	DET
ijtc-999	100	8	research	research	NOUN
ijtc-999	100	9	is	be	AUX
ijtc-999	100	10	only	only	ADV
ijtc-999	100	11	up	up	ADP
ijtc-999	100	12	to	to	ADP
ijtc-999	100	13	2021	2021	NUM
ijtc-999	100	14	.	.	PUNCT
ijtc-999	101	1	employing	employ	VERB
ijtc-999	101	2	a	a	DET
ijtc-999	101	3	purposive	purposive	ADJ
ijtc-999	101	4	sampling	sampling	NOUN
ijtc-999	101	5	approach	approach	NOUN
ijtc-999	101	6	,	,	PUNCT
ijtc-999	101	7	the	the	DET
ijtc-999	101	8	study	study	NOUN
ijtc-999	101	9	specifically	specifically	ADV
ijtc-999	101	10	targeted	target	VERB
ijtc-999	101	11	companies	company	NOUN
ijtc-999	101	12	that	that	PRON
ijtc-999	101	13	had	have	AUX
ijtc-999	101	14	implemented	implement	VERB
ijtc-999	101	15	corporate	corporate	ADJ
ijtc-999	101	16	social	social	ADJ
ijtc-999	101	17	responsibility	responsibility	NOUN
ijtc-999	101	18	(	(	PUNCT
ijtc-999	101	19	csr	csr	NOUN
ijtc-999	101	20	)	)	PUNCT
ijtc-999	101	21	and	and	CCONJ
ijtc-999	101	22	maintained	maintain	VERB
ijtc-999	101	23	a	a	DET
ijtc-999	101	24	csr	csr	NOUN
ijtc-999	101	25	score	score	NOUN
ijtc-999	101	26	throughout	throughout	ADP
ijtc-999	101	27	the	the	DET
ijtc-999	101	28	observation	observation	NOUN
ijtc-999	101	29	period	period	NOUN
ijtc-999	101	30	defined	define	VERB
ijtc-999	101	31	by	by	ADP
ijtc-999	101	32	the	the	DET
ijtc-999	101	33	researcher	researcher	NOUN
ijtc-999	101	34	.	.	PUNCT
ijtc-999	102	1	data	datum	NOUN
ijtc-999	102	2	collection	collection	NOUN
ijtc-999	102	3	method	method	NOUN
ijtc-999	102	4	this	this	DET
ijtc-999	102	5	research	research	NOUN
ijtc-999	102	6	uses	use	VERB
ijtc-999	102	7	secondary	secondary	ADJ
ijtc-999	102	8	data	datum	NOUN
ijtc-999	102	9	from	from	ADP
ijtc-999	102	10	manufacturing	manufacture	VERB
ijtc-999	102	11	companies	company	NOUN
ijtc-999	102	12	listed	list	VERB
ijtc-999	102	13	on	on	ADP
ijtc-999	102	14	the	the	DET
ijtc-999	102	15	indonesia	indonesia	PROPN
ijtc-999	102	16	stock	stock	PROPN
ijtc-999	102	17	exchange	exchange	PROPN
ijtc-999	102	18	(	(	PUNCT
ijtc-999	102	19	bei	bei	PROPN
ijtc-999	102	20	)	)	PUNCT
ijtc-999	102	21	and	and	CCONJ
ijtc-999	102	22	collects	collect	VERB
ijtc-999	102	23	annual	annual	ADJ
ijtc-999	102	24	reports	report	NOUN
ijtc-999	102	25	from	from	ADP
ijtc-999	102	26	the	the	DET
ijtc-999	102	27	site	site	NOUN
ijtc-999	102	28	www.idx.co.id	www.idx.co.id	PROPN
ijtc-999	102	29	which	which	PRON
ijtc-999	102	30	has	have	VERB
ijtc-999	102	31	csr	csr	NOUN
ijtc-999	102	32	data	datum	NOUN
ijtc-999	102	33	and	and	CCONJ
ijtc-999	102	34	has	have	VERB
ijtc-999	102	35	a	a	DET
ijtc-999	102	36	csr	csr	NOUN
ijtc-999	102	37	score	score	NOUN
ijtc-999	102	38	for	for	ADP
ijtc-999	102	39	three	three	NUM
ijtc-999	102	40	years	year	NOUN
ijtc-999	102	41	of	of	ADP
ijtc-999	102	42	observation	observation	NOUN
ijtc-999	102	43	(	(	PUNCT
ijtc-999	102	44	2019	2019	NUM
ijtc-999	102	45	-	-	SYM
ijtc-999	102	46	2021	2021	NUM
ijtc-999	102	47	)	)	PUNCT
ijtc-999	102	48	.	.	PUNCT
ijtc-999	103	1	employing	employ	VERB
ijtc-999	103	2	a	a	DET
ijtc-999	103	3	documentation	documentation	NOUN
ijtc-999	103	4	approach	approach	NOUN
ijtc-999	103	5	,	,	PUNCT
ijtc-999	103	6	the	the	DET
ijtc-999	103	7	study	study	NOUN
ijtc-999	103	8	gathered	gather	VERB
ijtc-999	103	9	data	datum	NOUN
ijtc-999	103	10	from	from	ADP
ijtc-999	103	11	annual	annual	ADJ
ijtc-999	103	12	reports	report	NOUN
ijtc-999	103	13	of	of	ADP
ijtc-999	103	14	manufacturing	manufacturing	NOUN
ijtc-999	103	15	firms	firm	NOUN
ijtc-999	103	16	meeting	meet	VERB
ijtc-999	103	17	the	the	DET
ijtc-999	103	18	specified	specified	ADJ
ijtc-999	103	19	research	research	NOUN
ijtc-999	103	20	criteria	criterion	NOUN
ijtc-999	103	21	.	.	PUNCT
ijtc-999	104	1	the	the	DET
ijtc-999	104	2	information	information	NOUN
ijtc-999	104	3	was	be	AUX
ijtc-999	104	4	sourced	source	VERB
ijtc-999	104	5	from	from	ADP
ijtc-999	104	6	both	both	CCONJ
ijtc-999	104	7	the	the	DET
ijtc-999	104	8	indonesia	indonesia	PROPN
ijtc-999	104	9	stock	stock	PROPN
ijtc-999	104	10	exchange	exchange	PROPN
ijtc-999	104	11	(	(	PUNCT
ijtc-999	104	12	idx	idx	PROPN
ijtc-999	104	13	)	)	PUNCT
ijtc-999	104	14	website	website	NOUN
ijtc-999	104	15	and	and	CCONJ
ijtc-999	104	16	the	the	DET
ijtc-999	104	17	respective	respective	ADJ
ijtc-999	104	18	firm	firm	ADJ
ijtc-999	104	19	websites	website	NOUN
ijtc-999	104	20	.	.	PUNCT
ijtc-999	105	1	data	datum	NOUN
ijtc-999	105	2	processing	processing	NOUN
ijtc-999	105	3	method	method	NOUN
ijtc-999	105	4	this	this	DET
ijtc-999	105	5	research	research	NOUN
ijtc-999	105	6	employs	employ	VERB
ijtc-999	105	7	multiple	multiple	ADJ
ijtc-999	105	8	linear	linear	ADJ
ijtc-999	105	9	regression	regression	NOUN
ijtc-999	105	10	through	through	ADP
ijtc-999	105	11	the	the	DET
ijtc-999	105	12	ibm	ibm	PROPN
ijtc-999	105	13	spss	spss	PROPN
ijtc-999	105	14	statistics	statistic	NOUN
ijtc-999	105	15	22	22	NUM
ijtc-999	105	16	software	software	NOUN
ijtc-999	105	17	.	.	PUNCT
ijtc-999	106	1	multiple	multiple	ADJ
ijtc-999	106	2	linear	linear	PROPN
ijtc-999	106	3	regression	regression	NOUN
ijtc-999	106	4	serves	serve	VERB
ijtc-999	106	5	to	to	PART
ijtc-999	106	6	examine	examine	VERB
ijtc-999	106	7	and	and	CCONJ
ijtc-999	106	8	analyze	analyze	VERB
ijtc-999	106	9	the	the	DET
ijtc-999	106	10	connection	connection	NOUN
ijtc-999	106	11	between	between	ADP
ijtc-999	106	12	an	an	DET
ijtc-999	106	13	independent	independent	ADJ
ijtc-999	106	14	concentration	concentration	NOUN
ijtc-999	106	15	ownership	ownership	NOUN
ijtc-999	106	16	tax	tax	NOUN
ijtc-999	106	17	avoidance	avoidance	NOUN
ijtc-999	106	18	csr	csr	PROPN
ijtc-999	106	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	106	20	kinanti	kinanti	PROPN
ijtc-999	106	21	,	,	PUNCT
ijtc-999	106	22	midiastuty	midiastuty	NOUN
ijtc-999	106	23	,	,	PUNCT
ijtc-999	106	24	suranta	suranta	NOUN
ijtc-999	106	25	,	,	PUNCT
ijtc-999	106	26	and	and	CCONJ
ijtc-999	106	27	putra	putra	PROPN
ijtc-999	106	28	50	50	NUM
ijtc-999	106	29	|	|	ADV
ijtc-999	106	30	ilomata	ilomata	PROPN
ijtc-999	106	31	international	international	ADJ
ijtc-999	106	32	journal	journal	NOUN
ijtc-999	106	33	of	of	ADP
ijtc-999	106	34	tax	tax	PROPN
ijtc-999	106	35	&	&	CCONJ
ijtc-999	106	36	accounting	account	VERB
ijtc-999	106	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	106	38	variable	variable	NOUN
ijtc-999	106	39	and	and	CCONJ
ijtc-999	106	40	a	a	DET
ijtc-999	106	41	dependent	dependent	ADJ
ijtc-999	106	42	variable	variable	NOUN
ijtc-999	106	43	.	.	PUNCT
ijtc-999	107	1	the	the	DET
ijtc-999	107	2	purpose	purpose	NOUN
ijtc-999	107	3	of	of	ADP
ijtc-999	107	4	this	this	DET
ijtc-999	107	5	regression	regression	NOUN
ijtc-999	107	6	analysis	analysis	NOUN
ijtc-999	107	7	within	within	ADP
ijtc-999	107	8	this	this	DET
ijtc-999	107	9	study	study	NOUN
ijtc-999	107	10	is	be	AUX
ijtc-999	107	11	to	to	PART
ijtc-999	107	12	assess	assess	VERB
ijtc-999	107	13	the	the	DET
ijtc-999	107	14	effect	effect	NOUN
ijtc-999	107	15	of	of	ADP
ijtc-999	107	16	concentrated	concentrated	ADJ
ijtc-999	107	17	ownership	ownership	NOUN
ijtc-999	107	18	on	on	ADP
ijtc-999	107	19	tax	tax	NOUN
ijtc-999	107	20	avoidance	avoidance	NOUN
ijtc-999	107	21	,	,	PUNCT
ijtc-999	107	22	while	while	SCONJ
ijtc-999	107	23	also	also	ADV
ijtc-999	107	24	investigating	investigate	VERB
ijtc-999	107	25	whether	whether	SCONJ
ijtc-999	107	26	corporate	corporate	ADJ
ijtc-999	107	27	social	social	ADJ
ijtc-999	107	28	responsibility	responsibility	NOUN
ijtc-999	107	29	(	(	PUNCT
ijtc-999	107	30	csr	csr	NOUN
ijtc-999	107	31	)	)	PUNCT
ijtc-999	107	32	intervenes	intervene	VERB
ijtc-999	107	33	or	or	CCONJ
ijtc-999	107	34	regulates	regulate	VERB
ijtc-999	107	35	the	the	DET
ijtc-999	107	36	association	association	NOUN
ijtc-999	107	37	between	between	ADP
ijtc-999	107	38	concentrated	concentrate	VERB
ijtc-999	107	39	ownership	ownership	NOUN
ijtc-999	107	40	and	and	CCONJ
ijtc-999	107	41	tax	tax	NOUN
ijtc-999	107	42	avoidance	avoidance	NOUN
ijtc-999	107	43	.	.	PUNCT
ijtc-999	108	1	to	to	PART
ijtc-999	108	2	prove	prove	VERB
ijtc-999	108	3	the	the	DET
ijtc-999	108	4	mediating	mediate	VERB
ijtc-999	108	5	variable	variable	NOUN
ijtc-999	108	6	,	,	PUNCT
ijtc-999	108	7	a	a	DET
ijtc-999	108	8	sobel	sobel	NOUN
ijtc-999	108	9	test	test	NOUN
ijtc-999	108	10	is	be	AUX
ijtc-999	108	11	used	use	VERB
ijtc-999	108	12	with	with	ADP
ijtc-999	108	13	the	the	DET
ijtc-999	108	14	following	follow	VERB
ijtc-999	108	15	formula	formula	NOUN
ijtc-999	108	16	(	(	PUNCT
ijtc-999	108	17	ghozali	ghozali	ADJ
ijtc-999	108	18	,	,	PUNCT
ijtc-999	108	19	2018	2018	NUM
ijtc-999	108	20	)	)	PUNCT
ijtc-999	108	21	:	:	PUNCT
ijtc-999	108	22	𝑠𝑎𝑏	𝑠𝑎𝑏	NOUN
ijtc-999	108	23	=	=	PUNCT
ijtc-999	108	24	√𝑏2𝑎2	√𝑏2𝑎2	PROPN
ijtc-999	108	25	+	+	CCONJ
ijtc-999	108	26	𝑎2𝑏2	𝑎2𝑏2	PUNCT
ijtc-999	108	27	+	+	CCONJ
ijtc-999	108	28	𝑠𝑎2𝑠𝑏2	𝑠𝑎2𝑠𝑏2	ADJ
ijtc-999	108	29	next	next	ADV
ijtc-999	108	30	,	,	PUNCT
ijtc-999	108	31	testing	testing	NOUN
ijtc-999	108	32	is	be	AUX
ijtc-999	108	33	carried	carry	VERB
ijtc-999	108	34	out	out	ADP
ijtc-999	108	35	for	for	ADP
ijtc-999	108	36	the	the	DET
ijtc-999	108	37	mediating	mediate	VERB
ijtc-999	108	38	variable	variable	NOUN
ijtc-999	108	39	with	with	ADP
ijtc-999	108	40	the	the	DET
ijtc-999	108	41	following	follow	VERB
ijtc-999	108	42	formula	formula	NOUN
ijtc-999	108	43	:	:	PUNCT
ijtc-999	108	44	𝑍	𝑍	PROPN
ijtc-999	108	45	=	=	SYM
ijtc-999	108	46	𝑎𝑏	𝑎𝑏	PROPN
ijtc-999	108	47	𝑠𝑎𝑏	𝑠𝑎𝑏	NOUN
ijtc-999	108	48	operational	operational	ADJ
ijtc-999	108	49	definition	definition	NOUN
ijtc-999	108	50	and	and	CCONJ
ijtc-999	108	51	variable	variable	ADJ
ijtc-999	108	52	measurement	measurement	NOUN
ijtc-999	108	53	this	this	DET
ijtc-999	108	54	research	research	NOUN
ijtc-999	108	55	aimed	aim	VERB
ijtc-999	108	56	to	to	PART
ijtc-999	108	57	explore	explore	VERB
ijtc-999	108	58	the	the	DET
ijtc-999	108	59	potential	potential	ADJ
ijtc-999	108	60	moderating	moderating	NOUN
ijtc-999	108	61	or	or	CCONJ
ijtc-999	108	62	mediating	mediate	VERB
ijtc-999	108	63	role	role	NOUN
ijtc-999	108	64	of	of	ADP
ijtc-999	108	65	corporate	corporate	ADJ
ijtc-999	108	66	social	social	ADJ
ijtc-999	108	67	responsibility	responsibility	NOUN
ijtc-999	108	68	(	(	PUNCT
ijtc-999	108	69	csr	csr	NOUN
ijtc-999	108	70	)	)	PUNCT
ijtc-999	108	71	scores	score	NOUN
ijtc-999	108	72	observed	observe	VERB
ijtc-999	108	73	over	over	ADP
ijtc-999	108	74	three	three	NUM
ijtc-999	108	75	years	year	NOUN
ijtc-999	108	76	on	on	ADP
ijtc-999	108	77	the	the	DET
ijtc-999	108	78	relationship	relationship	NOUN
ijtc-999	108	79	between	between	ADP
ijtc-999	108	80	concentrated	concentrated	ADJ
ijtc-999	108	81	ownership	ownership	NOUN
ijtc-999	108	82	and	and	CCONJ
ijtc-999	108	83	tax	tax	NOUN
ijtc-999	108	84	avoidance	avoidance	NOUN
ijtc-999	108	85	within	within	ADP
ijtc-999	108	86	companies	company	NOUN
ijtc-999	108	87	.	.	PUNCT
ijtc-999	109	1	the	the	DET
ijtc-999	109	2	study	study	NOUN
ijtc-999	109	3	measures	measure	VERB
ijtc-999	109	4	tax	tax	NOUN
ijtc-999	109	5	avoidance	avoidance	NOUN
ijtc-999	109	6	using	use	VERB
ijtc-999	109	7	the	the	DET
ijtc-999	109	8	effective	effective	ADJ
ijtc-999	109	9	tax	tax	NOUN
ijtc-999	109	10	rate	rate	NOUN
ijtc-999	109	11	(	(	PUNCT
ijtc-999	109	12	etr	etr	PROPN
ijtc-999	109	13	)	)	PUNCT
ijtc-999	109	14	as	as	ADP
ijtc-999	109	15	a	a	DET
ijtc-999	109	16	proxy	proxy	ADJ
ijtc-999	109	17	variable	variable	NOUN
ijtc-999	109	18	.	.	PUNCT
ijtc-999	110	1	the	the	DET
ijtc-999	110	2	identified	identify	VERB
ijtc-999	110	3	independent	independent	ADJ
ijtc-999	110	4	variables	variable	NOUN
ijtc-999	110	5	in	in	ADP
ijtc-999	110	6	this	this	DET
ijtc-999	110	7	research	research	NOUN
ijtc-999	110	8	encompass	encompass	NOUN
ijtc-999	110	9	concentrated	concentrated	ADJ
ijtc-999	110	10	ownership	ownership	NOUN
ijtc-999	110	11	,	,	PUNCT
ijtc-999	110	12	while	while	SCONJ
ijtc-999	110	13	csr	csr	NOUN
ijtc-999	110	14	is	be	AUX
ijtc-999	110	15	regarded	regard	VERB
ijtc-999	110	16	as	as	ADP
ijtc-999	110	17	the	the	DET
ijtc-999	110	18	mediating	mediating	NOUN
ijtc-999	110	19	or	or	CCONJ
ijtc-999	110	20	moderating	moderate	VERB
ijtc-999	110	21	variable	variable	NOUN
ijtc-999	110	22	.	.	PUNCT
ijtc-999	111	1	additionally	additionally	ADV
ijtc-999	111	2	,	,	PUNCT
ijtc-999	111	3	control	control	NOUN
ijtc-999	111	4	variables	variable	NOUN
ijtc-999	111	5	such	such	ADJ
ijtc-999	111	6	as	as	ADP
ijtc-999	111	7	return	return	NOUN
ijtc-999	111	8	on	on	ADP
ijtc-999	111	9	asset	asset	NOUN
ijtc-999	111	10	(	(	PUNCT
ijtc-999	111	11	roa	roa	PROPN
ijtc-999	111	12	)	)	PUNCT
ijtc-999	111	13	,	,	PUNCT
ijtc-999	111	14	leverage	leverage	NOUN
ijtc-999	111	15	(	(	PUNCT
ijtc-999	111	16	lev	lev	NOUN
ijtc-999	111	17	)	)	PUNCT
ijtc-999	111	18	,	,	PUNCT
ijtc-999	111	19	and	and	CCONJ
ijtc-999	111	20	firm	firm	ADJ
ijtc-999	111	21	size	size	NOUN
ijtc-999	111	22	(	(	PUNCT
ijtc-999	111	23	size	size	NOUN
ijtc-999	111	24	)	)	PUNCT
ijtc-999	111	25	were	be	AUX
ijtc-999	111	26	employed	employ	VERB
ijtc-999	111	27	.	.	PUNCT
ijtc-999	112	1	table	table	NOUN
ijtc-999	112	2	1	1	NUM
ijtc-999	112	3	measurement	measurement	NOUN
ijtc-999	112	4	variable	variable	NOUN
ijtc-999	112	5	variables	variable	NOUN
ijtc-999	112	6	measurement	measurement	NOUN
ijtc-999	112	7	source	source	NOUN
ijtc-999	112	8	dependent	dependent	ADJ
ijtc-999	112	9	variable	variable	ADJ
ijtc-999	112	10	tax	tax	NOUN
ijtc-999	112	11	avoidance	avoidance	NOUN
ijtc-999	112	12	etr	etr	PROPN
ijtc-999	112	13	=	=	PROPN
ijtc-999	112	14	current	current	ADJ
ijtc-999	112	15	tax	tax	NOUN
ijtc-999	112	16	expense	expense	NOUN
ijtc-999	112	17	total	total	NOUN
ijtc-999	112	18	income	income	NOUN
ijtc-999	112	19	before	before	ADP
ijtc-999	112	20	tax	tax	NOUN
ijtc-999	112	21	(	(	PUNCT
ijtc-999	112	22	salihu	salihu	NOUN
ijtc-999	112	23	et	et	PROPN
ijtc-999	112	24	al	al	PROPN
ijtc-999	112	25	.	.	PROPN
ijtc-999	112	26	,	,	PUNCT
ijtc-999	112	27	2015	2015	NUM
ijtc-999	112	28	;	;	PUNCT
ijtc-999	112	29	suranta	suranta	VERB
ijtc-999	112	30	et	et	PROPN
ijtc-999	112	31	al	al	PROPN
ijtc-999	112	32	.	.	PROPN
ijtc-999	112	33	,	,	PUNCT
ijtc-999	112	34	2020	2020	NUM
ijtc-999	112	35	)	)	PUNCT
ijtc-999	112	36	;	;	PUNCT
ijtc-999	112	37	(	(	PUNCT
ijtc-999	112	38	inanda	inanda	PROPN
ijtc-999	112	39	et	et	PROPN
ijtc-999	112	40	al	al	PROPN
ijtc-999	112	41	.	.	PROPN
ijtc-999	112	42	,	,	PUNCT
ijtc-999	112	43	2016	2016	NUM
ijtc-999	112	44	)	)	PUNCT
ijtc-999	112	45	independe	independe	NOUN
ijtc-999	112	46	nt	not	PART
ijtc-999	112	47	variable	variable	ADJ
ijtc-999	112	48	concentrate	concentrate	NOUN
ijtc-999	112	49	d	d	ADP
ijtc-999	112	50	ownership	ownership	NOUN
ijtc-999	112	51	measured	measure	VERB
ijtc-999	112	52	by	by	ADP
ijtc-999	112	53	percentage	percentage	NOUN
ijtc-999	112	54	of	of	ADP
ijtc-999	112	55	share	share	NOUN
ijtc-999	112	56	ownership	ownership	NOUN
ijtc-999	112	57	≥50	≥50	NUM
ijtc-999	112	58	%	%	NOUN
ijtc-999	112	59	of	of	ADP
ijtc-999	112	60	total	total	ADJ
ijtc-999	112	61	shares	share	NOUN
ijtc-999	112	62	.	.	PUNCT
ijtc-999	113	1	(	(	PUNCT
ijtc-999	113	2	midiastuty	midiastuty	PROPN
ijtc-999	113	3	et	et	PROPN
ijtc-999	113	4	al	al	PROPN
ijtc-999	113	5	.	.	PROPN
ijtc-999	113	6	,	,	PUNCT
ijtc-999	113	7	2017	2017	NUM
ijtc-999	113	8	)	)	PUNCT
ijtc-999	113	9	moderating	moderate	VERB
ijtc-999	113	10	or	or	CCONJ
ijtc-999	113	11	mediating	mediate	VERB
ijtc-999	113	12	variable	variable	ADJ
ijtc-999	113	13	csr	csr	X
ijtc-999	113	14	𝐶𝑆𝑅𝐼𝑗	𝐶𝑆𝑅𝐼𝑗	NOUN
ijtc-999	113	15	=	=	PUNCT
ijtc-999	113	16	∑	∑	PROPN
ijtc-999	113	17	𝑋𝑦𝑖	𝑋𝑦𝑖	PROPN
ijtc-999	113	18	𝑛𝑖	𝑛𝑖	PROPN
ijtc-999	113	19	(	(	PUNCT
ijtc-999	113	20	septiadi	septiadi	NOUN
ijtc-999	113	21	et	et	PROPN
ijtc-999	113	22	al	al	PROPN
ijtc-999	113	23	.	.	PROPN
ijtc-999	113	24	,	,	PUNCT
ijtc-999	113	25	2017	2017	NUM
ijtc-999	113	26	)	)	PUNCT
ijtc-999	113	27	control	control	NOUN
ijtc-999	113	28	variable	variable	ADJ
ijtc-999	113	29	return	return	NOUN
ijtc-999	113	30	on	on	ADP
ijtc-999	113	31	assets	asset	NOUN
ijtc-999	113	32	(	(	PUNCT
ijtc-999	113	33	roa	roa	NOUN
ijtc-999	113	34	)	)	PUNCT
ijtc-999	113	35	roa	roa	NOUN
ijtc-999	114	1	=	=	PROPN
ijtc-999	114	2	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-999	114	3	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-999	114	4	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-999	114	5	𝐴𝑠𝑠𝑒𝑡𝑠	𝐴𝑠𝑠𝑒𝑡𝑠	PROPN
ijtc-999	114	6	(	(	PUNCT
ijtc-999	114	7	salihu	salihu	NOUN
ijtc-999	114	8	et	et	PROPN
ijtc-999	114	9	al	al	PROPN
ijtc-999	114	10	.	.	PROPN
ijtc-999	114	11	,	,	PUNCT
ijtc-999	114	12	2015	2015	NUM
ijtc-999	114	13	;	;	PUNCT
ijtc-999	114	14	suranta	suranta	VERB
ijtc-999	114	15	et	et	PROPN
ijtc-999	114	16	al	al	PROPN
ijtc-999	114	17	.	.	PROPN
ijtc-999	114	18	,	,	PUNCT
ijtc-999	114	19	2020	2020	NUM
ijtc-999	114	20	)	)	PUNCT
ijtc-999	114	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	114	22	kinanti	kinanti	X
ijtc-999	114	23	,	,	PUNCT
ijtc-999	114	24	midiastuty	midiastuty	NOUN
ijtc-999	114	25	,	,	PUNCT
ijtc-999	114	26	suranta	suranta	NOUN
ijtc-999	114	27	,	,	PUNCT
ijtc-999	114	28	and	and	CCONJ
ijtc-999	114	29	putra	putra	PROPN
ijtc-999	114	30	51	51	NUM
ijtc-999	114	31	|	|	ADV
ijtc-999	114	32	ilomata	ilomata	PROPN
ijtc-999	114	33	international	international	ADJ
ijtc-999	114	34	journal	journal	NOUN
ijtc-999	114	35	of	of	ADP
ijtc-999	114	36	tax	tax	PROPN
ijtc-999	114	37	&	&	CCONJ
ijtc-999	114	38	accounting	account	VERB
ijtc-999	114	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	114	40	leverage	leverage	NOUN
ijtc-999	114	41	(	(	PUNCT
ijtc-999	114	42	lev	lev	NOUN
ijtc-999	114	43	)	)	PUNCT
ijtc-999	114	44	lev	lev	NOUN
ijtc-999	114	45	=	=	SYM
ijtc-999	114	46	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-999	114	47	𝐷𝑒𝑏𝑡	𝐷𝑒𝑏𝑡	PROPN
ijtc-999	114	48	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-999	114	49	𝐴𝑠𝑠𝑒𝑡𝑠	𝐴𝑠𝑠𝑒𝑡𝑠	PROPN
ijtc-999	114	50	(	(	PUNCT
ijtc-999	114	51	midiastuty	midiastuty	PROPN
ijtc-999	114	52	et	et	PROPN
ijtc-999	114	53	al	al	PROPN
ijtc-999	114	54	.	.	PROPN
ijtc-999	114	55	,	,	PUNCT
ijtc-999	114	56	2016	2016	NUM
ijtc-999	114	57	)	)	PUNCT
ijtc-999	114	58	firm	firm	ADJ
ijtc-999	114	59	size	size	NOUN
ijtc-999	114	60	(	(	PUNCT
ijtc-999	114	61	size	size	NOUN
ijtc-999	114	62	)	)	PUNCT
ijtc-999	114	63	size	size	NOUN
ijtc-999	114	64	=	=	SYM
ijtc-999	114	65	ln	ln	ADJ
ijtc-999	114	66	(	(	PUNCT
ijtc-999	114	67	total	total	ADJ
ijtc-999	114	68	assets	asset	NOUN
ijtc-999	114	69	)	)	PUNCT
ijtc-999	114	70	(	(	PUNCT
ijtc-999	114	71	midiastuty	midiastuty	PROPN
ijtc-999	114	72	et	et	PROPN
ijtc-999	114	73	al	al	PROPN
ijtc-999	114	74	.	.	PROPN
ijtc-999	114	75	,	,	PUNCT
ijtc-999	114	76	2016	2016	NUM
ijtc-999	114	77	)	)	PUNCT
ijtc-999	114	78	result	result	NOUN
ijtc-999	114	79	and	and	CCONJ
ijtc-999	114	80	discussion	discussion	NOUN
ijtc-999	114	81	descriptive	descriptive	ADJ
ijtc-999	114	82	statistic	statistic	NOUN
ijtc-999	114	83	the	the	DET
ijtc-999	114	84	findings	finding	NOUN
ijtc-999	114	85	derived	derive	VERB
ijtc-999	114	86	from	from	ADP
ijtc-999	114	87	the	the	DET
ijtc-999	114	88	descriptive	descriptive	ADJ
ijtc-999	114	89	statistical	statistical	ADJ
ijtc-999	114	90	analysis	analysis	NOUN
ijtc-999	114	91	conducted	conduct	VERB
ijtc-999	114	92	in	in	ADP
ijtc-999	114	93	this	this	DET
ijtc-999	114	94	study	study	NOUN
ijtc-999	114	95	are	be	AUX
ijtc-999	114	96	outlined	outline	VERB
ijtc-999	114	97	and	and	CCONJ
ijtc-999	114	98	showcased	showcase	VERB
ijtc-999	114	99	in	in	ADP
ijtc-999	114	100	the	the	DET
ijtc-999	114	101	following	follow	VERB
ijtc-999	114	102	table	table	NOUN
ijtc-999	114	103	2	2	NUM
ijtc-999	114	104	.	.	PUNCT
ijtc-999	114	105	table	table	NOUN
ijtc-999	114	106	2	2	NUM
ijtc-999	114	107	descriptive	descriptive	ADJ
ijtc-999	114	108	statistic	statistic	ADJ
ijtc-999	114	109	variable	variable	ADJ
ijtc-999	114	110	minimu	minimu	NOUN
ijtc-999	114	111	m	m	VERB
ijtc-999	114	112	maximum	maximum	ADJ
ijtc-999	114	113	mean	mean	ADJ
ijtc-999	114	114	std	std	X
ijtc-999	114	115	.	.	PUNCT
ijtc-999	115	1	deviation	deviation	NOUN
ijtc-999	116	1	etr	etr	PROPN
ijtc-999	116	2	.0354	.0354	PROPN
ijtc-999	116	3	7.3463	7.3463	NUM
ijtc-999	116	4	.430627	.430627	PUNCT
ijtc-999	117	1	.9506025	.9506025	PUNCT
ijtc-999	117	2	conown	conown	ADJ
ijtc-999	117	3	.5011	.5011	PROPN
ijtc-999	118	1	.9996	.9996	PROPN
ijtc-999	118	2	.688574	.688574	PROPN
ijtc-999	118	3	.1415108	.1415108	PROPN
ijtc-999	118	4	csr_score	csr_score	PUNCT
ijtc-999	118	5	.5058	.5058	PROPN
ijtc-999	118	6	.9907	.9907	PROPN
ijtc-999	119	1	.694791	.694791	PROPN
ijtc-999	119	2	.1114815	.1114815	PROPN
ijtc-999	120	1	lev	lev	PROPN
ijtc-999	121	1	.1335	.1335	PROPN
ijtc-999	121	2	.7986	.7986	PROPN
ijtc-999	122	1	.477384	.477384	PROPN
ijtc-999	123	1	.1798488	.1798488	PROPN
ijtc-999	123	2	roa	roa	PROPN
ijtc-999	123	3	-.0187	-.0187	NUM
ijtc-999	123	4	.4163	.4163	PROPN
ijtc-999	123	5	.081646	.081646	PROPN
ijtc-999	124	1	.0978991	.0978991	PROPN
ijtc-999	124	2	size	size	NOUN
ijtc-999	124	3	25.3444	25.3444	NUM
ijtc-999	124	4	33.5372	33.5372	NUM
ijtc-999	124	5	30.012955	30.012955	NUM
ijtc-999	124	6	1.7297398	1.7297398	NUM
ijtc-999	124	7	source	source	NOUN
ijtc-999	124	8	:	:	PUNCT
ijtc-999	124	9	secondary	secondary	ADJ
ijtc-999	124	10	data	datum	NOUN
ijtc-999	124	11	processed	process	VERB
ijtc-999	124	12	,	,	PUNCT
ijtc-999	124	13	2023	2023	NUM
ijtc-999	124	14	this	this	DET
ijtc-999	124	15	research	research	NOUN
ijtc-999	124	16	employs	employ	VERB
ijtc-999	124	17	the	the	DET
ijtc-999	124	18	effective	effective	ADJ
ijtc-999	124	19	tax	tax	NOUN
ijtc-999	124	20	rate	rate	NOUN
ijtc-999	124	21	(	(	PUNCT
ijtc-999	124	22	etr	etr	PROPN
ijtc-999	124	23	)	)	PUNCT
ijtc-999	124	24	as	as	ADP
ijtc-999	124	25	a	a	DET
ijtc-999	124	26	proxy	proxy	NOUN
ijtc-999	124	27	for	for	ADP
ijtc-999	124	28	tax	tax	NOUN
ijtc-999	124	29	avoidance	avoidance	NOUN
ijtc-999	124	30	,	,	PUNCT
ijtc-999	124	31	representing	represent	VERB
ijtc-999	124	32	the	the	DET
ijtc-999	124	33	current	current	ADJ
ijtc-999	124	34	tax	tax	NOUN
ijtc-999	124	35	income	income	NOUN
ijtc-999	124	36	divided	divide	VERB
ijtc-999	124	37	by	by	ADP
ijtc-999	124	38	earnings	earning	NOUN
ijtc-999	124	39	before	before	ADP
ijtc-999	124	40	tax	tax	NOUN
ijtc-999	124	41	.	.	PUNCT
ijtc-999	125	1	the	the	DET
ijtc-999	125	2	average	average	ADJ
ijtc-999	125	3	etr	etr	PROPN
ijtc-999	125	4	value	value	NOUN
ijtc-999	125	5	of	of	ADP
ijtc-999	125	6	0.430627	0.430627	NUM
ijtc-999	125	7	indicates	indicate	VERB
ijtc-999	125	8	that	that	SCONJ
ijtc-999	125	9	43	43	NUM
ijtc-999	125	10	%	%	NOUN
ijtc-999	125	11	of	of	ADP
ijtc-999	125	12	the	the	DET
ijtc-999	125	13	average	average	ADJ
ijtc-999	125	14	company	company	NOUN
ijtc-999	125	15	in	in	ADP
ijtc-999	125	16	the	the	DET
ijtc-999	125	17	study	study	NOUN
ijtc-999	125	18	pays	pay	VERB
ijtc-999	125	19	higher	high	ADJ
ijtc-999	125	20	tax	tax	NOUN
ijtc-999	125	21	costs	cost	NOUN
ijtc-999	125	22	than	than	ADP
ijtc-999	125	23	the	the	DET
ijtc-999	125	24	tax	tax	NOUN
ijtc-999	125	25	rates	rate	NOUN
ijtc-999	125	26	set	set	VERB
ijtc-999	125	27	by	by	ADP
ijtc-999	125	28	regulations	regulation	NOUN
ijtc-999	125	29	(	(	PUNCT
ijtc-999	125	30	etr	etr	NOUN
ijtc-999	125	31	=	=	PROPN
ijtc-999	125	32	25	25	NUM
ijtc-999	125	33	%	%	NOUN
ijtc-999	125	34	)	)	PUNCT
ijtc-999	125	35	.	.	PUNCT
ijtc-999	126	1	the	the	DET
ijtc-999	126	2	maximum	maximum	PROPN
ijtc-999	126	3	etr	etr	PROPN
ijtc-999	126	4	value	value	NOUN
ijtc-999	126	5	of	of	ADP
ijtc-999	126	6	73.46	73.46	NUM
ijtc-999	126	7	%	%	NOUN
ijtc-999	126	8	indicates	indicate	VERB
ijtc-999	126	9	a	a	DET
ijtc-999	126	10	scenario	scenario	NOUN
ijtc-999	126	11	where	where	SCONJ
ijtc-999	126	12	the	the	DET
ijtc-999	126	13	agency	agency	NOUN
ijtc-999	126	14	refrains	refrain	VERB
ijtc-999	126	15	from	from	ADP
ijtc-999	126	16	tax	tax	NOUN
ijtc-999	126	17	avoidance	avoidance	NOUN
ijtc-999	126	18	due	due	ADP
ijtc-999	126	19	to	to	ADP
ijtc-999	126	20	better	well	ADJ
ijtc-999	126	21	etr	etr	PROPN
ijtc-999	126	22	costs	cost	NOUN
ijtc-999	126	23	,	,	PUNCT
ijtc-999	126	24	while	while	SCONJ
ijtc-999	126	25	the	the	DET
ijtc-999	126	26	minimum	minimum	ADJ
ijtc-999	126	27	value	value	NOUN
ijtc-999	126	28	of	of	ADP
ijtc-999	126	29	3.54	3.54	NUM
ijtc-999	126	30	%	%	NOUN
ijtc-999	126	31	highlights	highlight	NOUN
ijtc-999	126	32	instances	instance	NOUN
ijtc-999	126	33	of	of	ADP
ijtc-999	126	34	tax	tax	NOUN
ijtc-999	126	35	avoidance	avoidance	NOUN
ijtc-999	126	36	by	by	ADP
ijtc-999	126	37	certain	certain	ADJ
ijtc-999	126	38	companies	company	NOUN
ijtc-999	126	39	.	.	PUNCT
ijtc-999	127	1	the	the	DET
ijtc-999	127	2	standard	standard	ADJ
ijtc-999	127	3	deviation	deviation	NOUN
ijtc-999	127	4	value	value	NOUN
ijtc-999	127	5	is	be	AUX
ijtc-999	127	6	0.9506025	0.9506025	NUM
ijtc-999	127	7	,	,	PUNCT
ijtc-999	127	8	which	which	PRON
ijtc-999	127	9	is	be	AUX
ijtc-999	127	10	higher	high	ADJ
ijtc-999	127	11	than	than	ADP
ijtc-999	127	12	the	the	DET
ijtc-999	127	13	average	average	ADJ
ijtc-999	127	14	etr	etr	PROPN
ijtc-999	127	15	of	of	ADP
ijtc-999	127	16	0.430627	0.430627	NUM
ijtc-999	127	17	,	,	PUNCT
ijtc-999	127	18	indicating	indicate	VERB
ijtc-999	127	19	that	that	SCONJ
ijtc-999	127	20	there	there	PRON
ijtc-999	127	21	is	be	VERB
ijtc-999	127	22	quite	quite	DET
ijtc-999	127	23	a	a	DET
ijtc-999	127	24	large	large	ADJ
ijtc-999	127	25	variation	variation	NOUN
ijtc-999	127	26	in	in	ADP
ijtc-999	127	27	tax	tax	NOUN
ijtc-999	127	28	avoidance	avoidance	NOUN
ijtc-999	127	29	carried	carry	VERB
ijtc-999	127	30	out	out	ADP
ijtc-999	127	31	by	by	ADP
ijtc-999	127	32	the	the	DET
ijtc-999	127	33	companies	company	NOUN
ijtc-999	127	34	sampled	sample	VERB
ijtc-999	127	35	in	in	ADP
ijtc-999	127	36	this	this	DET
ijtc-999	127	37	study	study	NOUN
ijtc-999	127	38	.	.	PUNCT
ijtc-999	128	1	the	the	DET
ijtc-999	128	2	independent	independent	ADJ
ijtc-999	128	3	variable	variable	NOUN
ijtc-999	128	4	,	,	PUNCT
ijtc-999	128	5	concentrated	concentrated	ADJ
ijtc-999	128	6	ownership	ownership	NOUN
ijtc-999	128	7	(	(	PUNCT
ijtc-999	128	8	conown	conown	PROPN
ijtc-999	128	9	)	)	PUNCT
ijtc-999	128	10	has	have	VERB
ijtc-999	128	11	an	an	DET
ijtc-999	128	12	average	average	ADJ
ijtc-999	128	13	value	value	NOUN
ijtc-999	128	14	of	of	ADP
ijtc-999	128	15	0.688574	0.688574	NUM
ijtc-999	128	16	,	,	PUNCT
ijtc-999	128	17	indicating	indicate	VERB
ijtc-999	128	18	that	that	SCONJ
ijtc-999	128	19	the	the	DET
ijtc-999	128	20	concentration	concentration	NOUN
ijtc-999	128	21	of	of	ADP
ijtc-999	128	22	ownership	ownership	NOUN
ijtc-999	128	23	in	in	ADP
ijtc-999	128	24	the	the	DET
ijtc-999	128	25	sample	sample	NOUN
ijtc-999	128	26	companies	company	NOUN
ijtc-999	128	27	reaches	reach	VERB
ijtc-999	128	28	68.85	68.85	NUM
ijtc-999	128	29	%	%	NOUN
ijtc-999	128	30	of	of	ADP
ijtc-999	128	31	the	the	DET
ijtc-999	128	32	total	total	ADJ
ijtc-999	128	33	shares	share	NOUN
ijtc-999	128	34	outstanding	outstanding	ADJ
ijtc-999	128	35	.	.	PUNCT
ijtc-999	129	1	this	this	PRON
ijtc-999	129	2	aligns	align	VERB
ijtc-999	129	3	with	with	ADP
ijtc-999	129	4	the	the	DET
ijtc-999	129	5	financial	financial	ADJ
ijtc-999	129	6	services	service	NOUN
ijtc-999	129	7	authority	authority	NOUN
ijtc-999	129	8	regulation	regulation	NOUN
ijtc-999	129	9	number	number	NOUN
ijtc-999	129	10	18	18	NUM
ijtc-999	129	11	/	/	SYM
ijtc-999	129	12	pojk.03	pojk.03	PROPN
ijtc-999	129	13	/	/	SYM
ijtc-999	129	14	2014	2014	NUM
ijtc-999	129	15	,	,	PUNCT
ijtc-999	129	16	which	which	PRON
ijtc-999	129	17	defines	define	VERB
ijtc-999	129	18	ownership	ownership	NOUN
ijtc-999	129	19	concentration	concentration	NOUN
ijtc-999	129	20	as	as	ADP
ijtc-999	129	21	an	an	DET
ijtc-999	129	22	individual	individual	ADJ
ijtc-999	129	23	or	or	CCONJ
ijtc-999	129	24	entity	entity	NOUN
ijtc-999	129	25	owning	own	VERB
ijtc-999	129	26	at	at	ADV
ijtc-999	129	27	least	least	ADV
ijtc-999	129	28	50	50	NUM
ijtc-999	129	29	%	%	NOUN
ijtc-999	129	30	of	of	ADP
ijtc-999	129	31	the	the	DET
ijtc-999	129	32	firm	firm	NOUN
ijtc-999	129	33	.	.	PUNCT
ijtc-999	130	1	the	the	DET
ijtc-999	130	2	range	range	NOUN
ijtc-999	130	3	between	between	ADP
ijtc-999	130	4	the	the	DET
ijtc-999	130	5	minimum	minimum	ADJ
ijtc-999	130	6	conown	conown	ADJ
ijtc-999	130	7	value	value	NOUN
ijtc-999	130	8	of	of	ADP
ijtc-999	130	9	0.5011	0.5011	NUM
ijtc-999	130	10	(	(	PUNCT
ijtc-999	130	11	indicating	indicate	VERB
ijtc-999	130	12	companies	company	NOUN
ijtc-999	130	13	with	with	ADP
ijtc-999	130	14	the	the	DET
ijtc-999	130	15	lowest	low	ADJ
ijtc-999	130	16	ownership	ownership	NOUN
ijtc-999	130	17	concentration	concentration	NOUN
ijtc-999	130	18	of	of	ADP
ijtc-999	130	19	50.11	50.11	NUM
ijtc-999	130	20	%	%	NOUN
ijtc-999	130	21	)	)	PUNCT
ijtc-999	130	22	and	and	CCONJ
ijtc-999	130	23	the	the	DET
ijtc-999	130	24	maximum	maximum	ADJ
ijtc-999	130	25	conown	conown	VERB
ijtc-999	130	26	value	value	NOUN
ijtc-999	130	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	130	28	kinanti	kinanti	NOUN
ijtc-999	130	29	,	,	PUNCT
ijtc-999	130	30	midiastuty	midiastuty	NOUN
ijtc-999	130	31	,	,	PUNCT
ijtc-999	130	32	suranta	suranta	NOUN
ijtc-999	130	33	,	,	PUNCT
ijtc-999	130	34	and	and	CCONJ
ijtc-999	130	35	putra	putra	PROPN
ijtc-999	130	36	52	52	NUM
ijtc-999	130	37	|	|	ADV
ijtc-999	130	38	ilomata	ilomata	PROPN
ijtc-999	130	39	international	international	ADJ
ijtc-999	130	40	journal	journal	NOUN
ijtc-999	130	41	of	of	ADP
ijtc-999	130	42	tax	tax	PROPN
ijtc-999	130	43	&	&	CCONJ
ijtc-999	130	44	accounting	accounting	PROPN
ijtc-999	130	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	130	46	of	of	ADP
ijtc-999	130	47	0.9996	0.9996	NUM
ijtc-999	130	48	(	(	PUNCT
ijtc-999	130	49	reflecting	reflect	VERB
ijtc-999	130	50	companies	company	NOUN
ijtc-999	130	51	with	with	ADP
ijtc-999	130	52	the	the	DET
ijtc-999	130	53	highest	high	ADJ
ijtc-999	130	54	ownership	ownership	NOUN
ijtc-999	130	55	concentration	concentration	NOUN
ijtc-999	130	56	of	of	ADP
ijtc-999	130	57	99.96	99.96	NUM
ijtc-999	130	58	%	%	NOUN
ijtc-999	130	59	)	)	PUNCT
ijtc-999	130	60	elucidates	elucidate	VERB
ijtc-999	130	61	the	the	DET
ijtc-999	130	62	extent	extent	NOUN
ijtc-999	130	63	of	of	ADP
ijtc-999	130	64	control	control	NOUN
ijtc-999	130	65	exerted	exert	VERB
ijtc-999	130	66	by	by	ADP
ijtc-999	130	67	concentrated	concentrated	ADJ
ijtc-999	130	68	shareholders	shareholder	NOUN
ijtc-999	130	69	.	.	PUNCT
ijtc-999	131	1	with	with	ADP
ijtc-999	131	2	a	a	DET
ijtc-999	131	3	greater	great	ADJ
ijtc-999	131	4	average	average	ADJ
ijtc-999	131	5	value	value	NOUN
ijtc-999	131	6	of	of	ADP
ijtc-999	131	7	0.688574	0.688574	NUM
ijtc-999	131	8	compared	compare	VERB
ijtc-999	131	9	to	to	ADP
ijtc-999	131	10	the	the	DET
ijtc-999	131	11	standard	standard	ADJ
ijtc-999	131	12	deviation	deviation	NOUN
ijtc-999	131	13	value	value	NOUN
ijtc-999	131	14	of	of	ADP
ijtc-999	131	15	0.1415108	0.1415108	NUM
ijtc-999	131	16	there	there	PRON
ijtc-999	131	17	is	be	VERB
ijtc-999	131	18	limited	limited	ADJ
ijtc-999	131	19	variation	variation	NOUN
ijtc-999	131	20	in	in	ADP
ijtc-999	131	21	concentrated	concentrated	ADJ
ijtc-999	131	22	ownership	ownership	NOUN
ijtc-999	131	23	in	in	ADP
ijtc-999	131	24	the	the	DET
ijtc-999	131	25	sample	sample	NOUN
ijtc-999	131	26	companies	company	NOUN
ijtc-999	131	27	in	in	ADP
ijtc-999	131	28	this	this	DET
ijtc-999	131	29	study	study	NOUN
ijtc-999	131	30	corporate	corporate	ADJ
ijtc-999	131	31	social	social	ADJ
ijtc-999	131	32	responsibility	responsibility	NOUN
ijtc-999	131	33	(	(	PUNCT
ijtc-999	131	34	csr	csr	NOUN
ijtc-999	131	35	)	)	PUNCT
ijtc-999	131	36	serves	serve	VERB
ijtc-999	131	37	as	as	ADP
ijtc-999	131	38	the	the	DET
ijtc-999	131	39	mediating	mediating	NOUN
ijtc-999	131	40	or	or	CCONJ
ijtc-999	131	41	moderating	moderate	VERB
ijtc-999	131	42	variable	variable	NOUN
ijtc-999	131	43	in	in	ADP
ijtc-999	131	44	this	this	DET
ijtc-999	131	45	research	research	NOUN
ijtc-999	131	46	.	.	PUNCT
ijtc-999	132	1	the	the	DET
ijtc-999	132	2	average	average	ADJ
ijtc-999	132	3	csr	csr	NOUN
ijtc-999	132	4	value	value	NOUN
ijtc-999	132	5	stands	stand	VERB
ijtc-999	132	6	at	at	ADP
ijtc-999	132	7	0.694791	0.694791	NUM
ijtc-999	132	8	,	,	PUNCT
ijtc-999	132	9	denoting	denote	VERB
ijtc-999	132	10	that	that	PRON
ijtc-999	132	11	,	,	PUNCT
ijtc-999	132	12	on	on	ADP
ijtc-999	132	13	average	average	ADJ
ijtc-999	132	14	,	,	PUNCT
ijtc-999	132	15	companies	company	NOUN
ijtc-999	132	16	disclosing	disclose	VERB
ijtc-999	132	17	csr	csr	X
ijtc-999	132	18	(	(	PUNCT
ijtc-999	132	19	with	with	ADP
ijtc-999	132	20	csr	csr	NOUN
ijtc-999	132	21	scores	score	NOUN
ijtc-999	132	22	)	)	PUNCT
ijtc-999	132	23	within	within	ADP
ijtc-999	132	24	the	the	DET
ijtc-999	132	25	sample	sample	NOUN
ijtc-999	132	26	contribute	contribute	VERB
ijtc-999	132	27	69.47	69.47	NUM
ijtc-999	132	28	%	%	NOUN
ijtc-999	132	29	of	of	ADP
ijtc-999	132	30	the	the	DET
ijtc-999	132	31	total	total	ADJ
ijtc-999	132	32	disclosures	disclosure	NOUN
ijtc-999	132	33	based	base	VERB
ijtc-999	132	34	on	on	ADP
ijtc-999	132	35	gri	gri	NOUN
ijtc-999	132	36	-	-	PUNCT
ijtc-999	132	37	g4	g4	NOUN
ijtc-999	132	38	(	(	PUNCT
ijtc-999	132	39	45	45	NUM
ijtc-999	132	40	or	or	CCONJ
ijtc-999	132	41	46	46	NUM
ijtc-999	132	42	disclosures	disclosure	NOUN
ijtc-999	132	43	)	)	PUNCT
ijtc-999	132	44	.	.	PUNCT
ijtc-999	133	1	the	the	DET
ijtc-999	133	2	range	range	NOUN
ijtc-999	133	3	from	from	ADP
ijtc-999	133	4	the	the	DET
ijtc-999	133	5	minimum	minimum	ADJ
ijtc-999	133	6	csr	csr	NOUN
ijtc-999	133	7	value	value	NOUN
ijtc-999	133	8	of	of	ADP
ijtc-999	133	9	0.5058	0.5058	NUM
ijtc-999	133	10	(	(	PUNCT
ijtc-999	133	11	depicting	depict	VERB
ijtc-999	133	12	companies	company	NOUN
ijtc-999	133	13	with	with	ADP
ijtc-999	133	14	the	the	DET
ijtc-999	133	15	lowest	low	ADJ
ijtc-999	133	16	csr	csr	NOUN
ijtc-999	133	17	score	score	NOUN
ijtc-999	133	18	at	at	ADP
ijtc-999	133	19	50.58	50.58	NUM
ijtc-999	133	20	%	%	NOUN
ijtc-999	133	21	of	of	ADP
ijtc-999	133	22	all	all	DET
ijtc-999	133	23	disclosures	disclosure	NOUN
ijtc-999	133	24	in	in	ADP
ijtc-999	133	25	the	the	DET
ijtc-999	133	26	gri	gri	NOUN
ijtc-999	133	27	-	-	PUNCT
ijtc-999	133	28	g4	g4	NOUN
ijtc-999	133	29	index	index	NOUN
ijtc-999	133	30	)	)	PUNCT
ijtc-999	133	31	to	to	ADP
ijtc-999	133	32	the	the	DET
ijtc-999	133	33	maximum	maximum	ADJ
ijtc-999	133	34	csr	csr	NOUN
ijtc-999	133	35	value	value	NOUN
ijtc-999	133	36	of	of	ADP
ijtc-999	133	37	0.9907	0.9907	NUM
ijtc-999	133	38	(	(	PUNCT
ijtc-999	133	39	representing	represent	VERB
ijtc-999	133	40	companies	company	NOUN
ijtc-999	133	41	reporting	report	VERB
ijtc-999	133	42	disclosures	disclosure	NOUN
ijtc-999	133	43	totaling	total	VERB
ijtc-999	133	44	99.07	99.07	NUM
ijtc-999	133	45	%	%	NOUN
ijtc-999	133	46	of	of	ADP
ijtc-999	133	47	all	all	DET
ijtc-999	133	48	disclosures	disclosure	NOUN
ijtc-999	133	49	in	in	ADP
ijtc-999	133	50	the	the	DET
ijtc-999	133	51	gri	gri	NOUN
ijtc-999	133	52	-	-	PUNCT
ijtc-999	133	53	g4	g4	NOUN
ijtc-999	133	54	index	index	NOUN
ijtc-999	133	55	showcases	showcase	VERB
ijtc-999	133	56	the	the	DET
ijtc-999	133	57	spectrum	spectrum	NOUN
ijtc-999	133	58	of	of	ADP
ijtc-999	133	59	csr	csr	NOUN
ijtc-999	133	60	disclosure	disclosure	NOUN
ijtc-999	133	61	levels	level	NOUN
ijtc-999	133	62	among	among	ADP
ijtc-999	133	63	the	the	DET
ijtc-999	133	64	sampled	sample	VERB
ijtc-999	133	65	companies	company	NOUN
ijtc-999	133	66	.	.	PUNCT
ijtc-999	134	1	the	the	DET
ijtc-999	134	2	smaller	small	ADJ
ijtc-999	134	3	standard	standard	ADJ
ijtc-999	134	4	deviation	deviation	NOUN
ijtc-999	134	5	of	of	ADP
ijtc-999	134	6	0.1114815	0.1114815	NUM
ijtc-999	134	7	compared	compare	VERB
ijtc-999	134	8	to	to	ADP
ijtc-999	134	9	the	the	DET
ijtc-999	134	10	average	average	ADJ
ijtc-999	134	11	value	value	NOUN
ijtc-999	134	12	indicates	indicate	VERB
ijtc-999	134	13	smaller	small	ADJ
ijtc-999	134	14	variations	variation	NOUN
ijtc-999	134	15	in	in	ADP
ijtc-999	134	16	csr	csr	NOUN
ijtc-999	134	17	carried	carry	VERB
ijtc-999	134	18	out	out	ADP
ijtc-999	134	19	by	by	ADP
ijtc-999	134	20	the	the	DET
ijtc-999	134	21	companies	company	NOUN
ijtc-999	134	22	in	in	ADP
ijtc-999	134	23	this	this	DET
ijtc-999	134	24	research	research	NOUN
ijtc-999	134	25	sample	sample	NOUN
ijtc-999	134	26	.	.	PUNCT
ijtc-999	135	1	examining	examine	VERB
ijtc-999	135	2	the	the	DET
ijtc-999	135	3	total	total	ADJ
ijtc-999	135	4	debt	debt	NOUN
ijtc-999	135	5	to	to	ADP
ijtc-999	135	6	equity	equity	NOUN
ijtc-999	135	7	ratio	ratio	NOUN
ijtc-999	135	8	(	(	PUNCT
ijtc-999	135	9	lev	lev	NOUN
ijtc-999	135	10	)	)	PUNCT
ijtc-999	135	11	,	,	PUNCT
ijtc-999	135	12	the	the	DET
ijtc-999	135	13	average	average	ADJ
ijtc-999	135	14	value	value	NOUN
ijtc-999	135	15	of	of	ADP
ijtc-999	135	16	0.477384	0.477384	NUM
ijtc-999	135	17	indicates	indicate	VERB
ijtc-999	135	18	that	that	SCONJ
ijtc-999	135	19	the	the	DET
ijtc-999	135	20	average	average	ADJ
ijtc-999	135	21	firm	firm	NOUN
ijtc-999	135	22	in	in	ADP
ijtc-999	135	23	the	the	DET
ijtc-999	135	24	sample	sample	NOUN
ijtc-999	135	25	uses	use	VERB
ijtc-999	135	26	debt	debt	NOUN
ijtc-999	135	27	to	to	PART
ijtc-999	135	28	fund	fund	VERB
ijtc-999	135	29	47.73	47.73	NUM
ijtc-999	135	30	%	%	NOUN
ijtc-999	135	31	of	of	ADP
ijtc-999	135	32	its	its	PRON
ijtc-999	135	33	assets	asset	NOUN
ijtc-999	135	34	.	.	PUNCT
ijtc-999	136	1	the	the	DET
ijtc-999	136	2	minimum	minimum	ADJ
ijtc-999	136	3	lev	lev	NOUN
ijtc-999	136	4	value	value	NOUN
ijtc-999	136	5	of	of	ADP
ijtc-999	136	6	0.1335	0.1335	NUM
ijtc-999	136	7	indicates	indicate	VERB
ijtc-999	136	8	that	that	SCONJ
ijtc-999	136	9	there	there	PRON
ijtc-999	136	10	is	be	VERB
ijtc-999	136	11	a	a	DET
ijtc-999	136	12	firm	firm	NOUN
ijtc-999	136	13	that	that	PRON
ijtc-999	136	14	has	have	VERB
ijtc-999	136	15	the	the	DET
ijtc-999	136	16	lowest	low	ADJ
ijtc-999	136	17	level	level	NOUN
ijtc-999	136	18	of	of	ADP
ijtc-999	136	19	debt	debt	NOUN
ijtc-999	136	20	is	be	AUX
ijtc-999	136	21	13	13	NUM
ijtc-999	136	22	%	%	NOUN
ijtc-999	136	23	of	of	ADP
ijtc-999	136	24	the	the	DET
ijtc-999	136	25	total	total	ADJ
ijtc-999	136	26	assets	asset	NOUN
ijtc-999	136	27	owned	own	VERB
ijtc-999	136	28	by	by	ADP
ijtc-999	136	29	the	the	DET
ijtc-999	136	30	firm	firm	NOUN
ijtc-999	136	31	,	,	PUNCT
ijtc-999	136	32	while	while	SCONJ
ijtc-999	136	33	the	the	DET
ijtc-999	136	34	maximum	maximum	ADJ
ijtc-999	136	35	lev	lev	NOUN
ijtc-999	136	36	value	value	NOUN
ijtc-999	136	37	of	of	ADP
ijtc-999	136	38	0.7986	0.7986	NUM
ijtc-999	136	39	indicates	indicate	VERB
ijtc-999	136	40	that	that	SCONJ
ijtc-999	136	41	there	there	PRON
ijtc-999	136	42	is	be	VERB
ijtc-999	136	43	a	a	DET
ijtc-999	136	44	firm	firm	NOUN
ijtc-999	136	45	that	that	PRON
ijtc-999	136	46	has	have	VERB
ijtc-999	136	47	the	the	DET
ijtc-999	136	48	highest	high	ADJ
ijtc-999	136	49	level	level	NOUN
ijtc-999	136	50	of	of	ADP
ijtc-999	136	51	79.86	79.86	NUM
ijtc-999	136	52	%	%	NOUN
ijtc-999	136	53	from	from	ADP
ijtc-999	136	54	total	total	ADJ
ijtc-999	136	55	assets	asset	NOUN
ijtc-999	136	56	owned	own	VERB
ijtc-999	136	57	by	by	ADP
ijtc-999	136	58	the	the	DET
ijtc-999	136	59	firm	firm	NOUN
ijtc-999	136	60	.	.	PUNCT
ijtc-999	137	1	the	the	DET
ijtc-999	137	2	average	average	ADJ
ijtc-999	137	3	value	value	NOUN
ijtc-999	137	4	is	be	AUX
ijtc-999	137	5	0.477384	0.477384	NUM
ijtc-999	137	6	and	and	CCONJ
ijtc-999	137	7	the	the	DET
ijtc-999	137	8	standard	standard	ADJ
ijtc-999	137	9	deviation	deviation	NOUN
ijtc-999	137	10	is	be	AUX
ijtc-999	137	11	0.1798488	0.1798488	NUM
ijtc-999	137	12	indicating	indicate	VERB
ijtc-999	137	13	that	that	SCONJ
ijtc-999	137	14	lev	lev	NOUN
ijtc-999	137	15	has	have	VERB
ijtc-999	137	16	a	a	DET
ijtc-999	137	17	smaller	small	ADJ
ijtc-999	137	18	variance	variance	NOUN
ijtc-999	137	19	and	and	CCONJ
ijtc-999	137	20	the	the	DET
ijtc-999	137	21	sample	sample	NOUN
ijtc-999	137	22	companies	company	NOUN
ijtc-999	137	23	utilize	utilize	VERB
ijtc-999	137	24	debt	debt	NOUN
ijtc-999	137	25	to	to	PART
ijtc-999	137	26	fund	fund	VERB
ijtc-999	137	27	47.73	47.73	NUM
ijtc-999	137	28	%	%	NOUN
ijtc-999	137	29	of	of	ADP
ijtc-999	137	30	their	their	PRON
ijtc-999	137	31	assets	asset	NOUN
ijtc-999	137	32	.	.	PUNCT
ijtc-999	138	1	additionally	additionally	ADV
ijtc-999	138	2	,	,	PUNCT
ijtc-999	138	3	the	the	DET
ijtc-999	138	4	return	return	NOUN
ijtc-999	138	5	on	on	ADP
ijtc-999	138	6	assets	asset	NOUN
ijtc-999	138	7	(	(	PUNCT
ijtc-999	138	8	roa	roa	NOUN
ijtc-999	138	9	)	)	PUNCT
ijtc-999	138	10	demonstrates	demonstrate	VERB
ijtc-999	138	11	a	a	DET
ijtc-999	138	12	positive	positive	ADJ
ijtc-999	138	13	average	average	ADJ
ijtc-999	138	14	value	value	NOUN
ijtc-999	138	15	of	of	ADP
ijtc-999	138	16	0.081646	0.081646	NUM
ijtc-999	138	17	,	,	PUNCT
ijtc-999	138	18	illustrating	illustrate	VERB
ijtc-999	138	19	that	that	SCONJ
ijtc-999	138	20	,	,	PUNCT
ijtc-999	138	21	on	on	ADP
ijtc-999	138	22	average	average	ADJ
ijtc-999	138	23	,	,	PUNCT
ijtc-999	138	24	firms	firm	NOUN
ijtc-999	138	25	in	in	ADP
ijtc-999	138	26	the	the	DET
ijtc-999	138	27	sample	sample	NOUN
ijtc-999	138	28	generate	generate	VERB
ijtc-999	138	29	profits	profit	NOUN
ijtc-999	138	30	amounting	amount	VERB
ijtc-999	138	31	to	to	ADP
ijtc-999	138	32	8.16	8.16	NUM
ijtc-999	138	33	%	%	NOUN
ijtc-999	138	34	of	of	ADP
ijtc-999	138	35	their	their	PRON
ijtc-999	138	36	total	total	ADJ
ijtc-999	138	37	assets	asset	NOUN
ijtc-999	138	38	utilized	utilize	VERB
ijtc-999	138	39	.	.	PUNCT
ijtc-999	139	1	the	the	DET
ijtc-999	139	2	minimum	minimum	ADJ
ijtc-999	139	3	value	value	NOUN
ijtc-999	139	4	of	of	ADP
ijtc-999	139	5	0.0187	0.0187	NUM
ijtc-999	139	6	illustrates	illustrate	VERB
ijtc-999	139	7	that	that	SCONJ
ijtc-999	139	8	there	there	PRON
ijtc-999	139	9	is	be	VERB
ijtc-999	139	10	a	a	DET
ijtc-999	139	11	firm	firm	NOUN
ijtc-999	139	12	that	that	PRON
ijtc-999	139	13	reports	report	VERB
ijtc-999	139	14	the	the	DET
ijtc-999	139	15	largest	large	ADJ
ijtc-999	139	16	loss	loss	NOUN
ijtc-999	139	17	of	of	ADP
ijtc-999	139	18	1.87	1.87	NUM
ijtc-999	139	19	%	%	NOUN
ijtc-999	139	20	of	of	ADP
ijtc-999	139	21	the	the	DET
ijtc-999	139	22	total	total	ADJ
ijtc-999	139	23	assets	asset	NOUN
ijtc-999	139	24	owned	own	VERB
ijtc-999	139	25	by	by	ADP
ijtc-999	139	26	the	the	DET
ijtc-999	139	27	company	company	NOUN
ijtc-999	139	28	.	.	PUNCT
ijtc-999	140	1	the	the	DET
ijtc-999	140	2	maximum	maximum	ADJ
ijtc-999	140	3	roa	roa	NOUN
ijtc-999	140	4	value	value	NOUN
ijtc-999	140	5	of	of	ADP
ijtc-999	140	6	0.4163	0.4163	NUM
ijtc-999	140	7	illustrates	illustrate	VERB
ijtc-999	140	8	that	that	SCONJ
ijtc-999	140	9	41	41	NUM
ijtc-999	140	10	%	%	NOUN
ijtc-999	140	11	of	of	ADP
ijtc-999	140	12	the	the	DET
ijtc-999	140	13	firms	firm	NOUN
ijtc-999	140	14	sampled	sample	VERB
ijtc-999	140	15	in	in	ADP
ijtc-999	140	16	this	this	DET
ijtc-999	140	17	study	study	NOUN
ijtc-999	140	18	have	have	VERB
ijtc-999	140	19	the	the	DET
ijtc-999	140	20	largest	large	ADJ
ijtc-999	140	21	profit	profit	NOUN
ijtc-999	140	22	capability	capability	NOUN
ijtc-999	140	23	from	from	ADP
ijtc-999	140	24	the	the	DET
ijtc-999	140	25	total	total	ADJ
ijtc-999	140	26	assets	asset	NOUN
ijtc-999	140	27	owned	own	VERB
ijtc-999	140	28	by	by	ADP
ijtc-999	140	29	the	the	DET
ijtc-999	140	30	firm	firm	NOUN
ijtc-999	140	31	.	.	PUNCT
ijtc-999	141	1	with	with	ADP
ijtc-999	141	2	an	an	DET
ijtc-999	141	3	roa	roa	NOUN
ijtc-999	141	4	standard	standard	ADJ
ijtc-999	141	5	deviation	deviation	NOUN
ijtc-999	141	6	of	of	ADP
ijtc-999	141	7	0.0978991	0.0978991	NUM
ijtc-999	141	8	(	(	PUNCT
ijtc-999	141	9	greater	great	ADJ
ijtc-999	141	10	than	than	ADP
ijtc-999	141	11	the	the	DET
ijtc-999	141	12	average	average	ADJ
ijtc-999	141	13	value	value	NOUN
ijtc-999	141	14	)	)	PUNCT
ijtc-999	141	15	,	,	PUNCT
ijtc-999	141	16	it	it	PRON
ijtc-999	141	17	shows	show	VERB
ijtc-999	141	18	that	that	SCONJ
ijtc-999	141	19	the	the	DET
ijtc-999	141	20	roa	roa	NOUN
ijtc-999	141	21	variable	variable	NOUN
ijtc-999	141	22	varies	vary	VERB
ijtc-999	141	23	.	.	PUNCT
ijtc-999	142	1	lastly	lastly	ADV
ijtc-999	142	2	,	,	PUNCT
ijtc-999	142	3	firm	firm	ADJ
ijtc-999	142	4	size	size	NOUN
ijtc-999	142	5	(	(	PUNCT
ijtc-999	142	6	size	size	NOUN
ijtc-999	142	7	)	)	PUNCT
ijtc-999	142	8	,	,	PUNCT
ijtc-999	142	9	measured	measure	VERB
ijtc-999	142	10	by	by	ADP
ijtc-999	142	11	the	the	DET
ijtc-999	142	12	natural	natural	ADJ
ijtc-999	142	13	logarithm	logarithm	NOUN
ijtc-999	142	14	(	(	PUNCT
ijtc-999	142	15	ln	ln	NOUN
ijtc-999	142	16	)	)	PUNCT
ijtc-999	142	17	of	of	ADP
ijtc-999	142	18	total	total	ADJ
ijtc-999	142	19	assets	asset	NOUN
ijtc-999	142	20	,	,	PUNCT
ijtc-999	142	21	shows	show	VERB
ijtc-999	142	22	an	an	DET
ijtc-999	142	23	average	average	ADJ
ijtc-999	142	24	size	size	NOUN
ijtc-999	142	25	value	value	NOUN
ijtc-999	142	26	of	of	ADP
ijtc-999	142	27	30.012955	30.012955	NUM
ijtc-999	142	28	,	,	PUNCT
ijtc-999	142	29	indicating	indicate	VERB
ijtc-999	142	30	that	that	SCONJ
ijtc-999	142	31	the	the	DET
ijtc-999	142	32	average	average	ADJ
ijtc-999	142	33	firm	firm	NOUN
ijtc-999	142	34	sampled	sample	VERB
ijtc-999	142	35	in	in	ADP
ijtc-999	142	36	this	this	DET
ijtc-999	142	37	study	study	NOUN
ijtc-999	142	38	is	be	AUX
ijtc-999	142	39	a	a	DET
ijtc-999	142	40	large	large	ADJ
ijtc-999	142	41	firm	firm	NOUN
ijtc-999	142	42	with	with	ADP
ijtc-999	142	43	a	a	DET
ijtc-999	142	44	total	total	NOUN
ijtc-999	142	45	of	of	ADP
ijtc-999	142	46	over	over	ADP
ijtc-999	142	47	idr	idr	PROPN
ijtc-999	142	48	100	100	NUM
ijtc-999	142	49	billion	billion	NUM
ijtc-999	142	50	.	.	PUNCT
ijtc-999	143	1	the	the	DET
ijtc-999	143	2	smallest	small	ADJ
ijtc-999	143	3	size	size	NOUN
ijtc-999	143	4	in	in	ADP
ijtc-999	143	5	the	the	DET
ijtc-999	143	6	sample	sample	NOUN
ijtc-999	143	7	of	of	ADP
ijtc-999	143	8	firm	firm	NOUN
ijtc-999	143	9	used	use	VERB
ijtc-999	143	10	has	have	VERB
ijtc-999	143	11	a	a	DET
ijtc-999	143	12	minimum	minimum	ADJ
ijtc-999	143	13	size	size	NOUN
ijtc-999	143	14	value	value	NOUN
ijtc-999	143	15	of	of	ADP
ijtc-999	143	16	25.3444	25.3444	NUM
ijtc-999	143	17	and	and	CCONJ
ijtc-999	143	18	the	the	DET
ijtc-999	143	19	largest	large	ADJ
ijtc-999	143	20	size	size	NOUN
ijtc-999	143	21	in	in	ADP
ijtc-999	143	22	the	the	DET
ijtc-999	143	23	sample	sample	NOUN
ijtc-999	143	24	of	of	ADP
ijtc-999	143	25	firm	firm	NOUN
ijtc-999	143	26	used	use	VERB
ijtc-999	143	27	has	have	VERB
ijtc-999	143	28	a	a	DET
ijtc-999	143	29	maximum	maximum	ADJ
ijtc-999	143	30	value	value	NOUN
ijtc-999	143	31	of	of	ADP
ijtc-999	143	32	33.5372	33.5372	NUM
ijtc-999	143	33	.	.	PUNCT
ijtc-999	143	34	indicating	indicate	VERB
ijtc-999	143	35	an	an	DET
ijtc-999	143	36	average	average	ADJ
ijtc-999	143	37	size	size	NOUN
ijtc-999	143	38	value	value	NOUN
ijtc-999	143	39	of	of	ADP
ijtc-999	143	40	30.012955	30.012955	NUM
ijtc-999	143	41	and	and	CCONJ
ijtc-999	143	42	a	a	DET
ijtc-999	143	43	standard	standard	ADJ
ijtc-999	143	44	deviation	deviation	NOUN
ijtc-999	143	45	of	of	ADP
ijtc-999	143	46	1.7297398	1.7297398	NUM
ijtc-999	143	47	means	mean	VERB
ijtc-999	143	48	that	that	SCONJ
ijtc-999	143	49	the	the	DET
ijtc-999	143	50	variance	variance	NOUN
ijtc-999	143	51	of	of	ADP
ijtc-999	143	52	the	the	DET
ijtc-999	143	53	size	size	NOUN
ijtc-999	143	54	variable	variable	NOUN
ijtc-999	143	55	in	in	ADP
ijtc-999	143	56	all	all	DET
ijtc-999	143	57	sample	sample	NOUN
ijtc-999	143	58	firms	firm	NOUN
ijtc-999	143	59	is	be	AUX
ijtc-999	143	60	very	very	ADV
ijtc-999	143	61	limited	limited	ADJ
ijtc-999	143	62	.	.	PUNCT
ijtc-999	144	1	hypothesis	hypothesis	NOUN
ijtc-999	144	2	testing	testing	NOUN
ijtc-999	144	3	and	and	CCONJ
ijtc-999	144	4	discussion	discussion	NOUN
ijtc-999	144	5	hypothesis	hypothesis	NOUN
ijtc-999	144	6	testing	testing	NOUN
ijtc-999	144	7	is	be	AUX
ijtc-999	144	8	presented	present	VERB
ijtc-999	144	9	in	in	ADP
ijtc-999	144	10	table	table	NOUN
ijtc-999	144	11	3	3	NUM
ijtc-999	144	12	below	below	ADP
ijtc-999	144	13	aims	aim	VERB
ijtc-999	144	14	to	to	PART
ijtc-999	144	15	test	test	VERB
ijtc-999	144	16	the	the	DET
ijtc-999	144	17	impact	impact	NOUN
ijtc-999	144	18	between	between	ADP
ijtc-999	144	19	the	the	DET
ijtc-999	144	20	variables	variable	NOUN
ijtc-999	144	21	used	use	VERB
ijtc-999	144	22	.	.	PUNCT
ijtc-999	145	1	panel	panel	NOUN
ijtc-999	145	2	a	a	PRON
ijtc-999	145	3	is	be	AUX
ijtc-999	145	4	aimed	aim	VERB
ijtc-999	145	5	at	at	ADP
ijtc-999	145	6	testing	test	VERB
ijtc-999	145	7	the	the	DET
ijtc-999	145	8	effect	effect	NOUN
ijtc-999	145	9	of	of	ADP
ijtc-999	145	10	csr	csr	X
ijtc-999	145	11	on	on	ADP
ijtc-999	145	12	tax	tax	NOUN
ijtc-999	145	13	avoidance	avoidance	NOUN
ijtc-999	145	14	,	,	PUNCT
ijtc-999	145	15	panel	panel	NOUN
ijtc-999	145	16	b	b	PROPN
ijtc-999	145	17	is	be	AUX
ijtc-999	145	18	aimed	aim	VERB
ijtc-999	145	19	at	at	ADP
ijtc-999	145	20	testing	test	VERB
ijtc-999	145	21	the	the	DET
ijtc-999	145	22	effect	effect	NOUN
ijtc-999	145	23	of	of	ADP
ijtc-999	145	24	concentrated	concentrated	ADJ
ijtc-999	145	25	ownership	ownership	NOUN
ijtc-999	145	26	on	on	ADP
ijtc-999	145	27	csr	csr	PROPN
ijtc-999	145	28	,	,	PUNCT
ijtc-999	145	29	panel	panel	NOUN
ijtc-999	145	30	c	c	PROPN
ijtc-999	145	31	is	be	AUX
ijtc-999	145	32	aimed	aim	VERB
ijtc-999	145	33	at	at	ADP
ijtc-999	145	34	testing	test	VERB
ijtc-999	145	35	the	the	DET
ijtc-999	145	36	effect	effect	NOUN
ijtc-999	145	37	of	of	ADP
ijtc-999	145	38	csr	csr	X
ijtc-999	145	39	on	on	ADP
ijtc-999	145	40	tax	tax	NOUN
ijtc-999	145	41	avoidance	avoidance	NOUN
ijtc-999	145	42	,	,	PUNCT
ijtc-999	145	43	panel	panel	NOUN
ijtc-999	145	44	d	d	PROPN
ijtc-999	145	45	is	be	AUX
ijtc-999	145	46	aimed	aim	VERB
ijtc-999	145	47	at	at	ADP
ijtc-999	145	48	testing	test	VERB
ijtc-999	145	49	the	the	DET
ijtc-999	145	50	effect	effect	NOUN
ijtc-999	145	51	of	of	ADP
ijtc-999	145	52	concentrated	concentrated	ADJ
ijtc-999	145	53	ownership	ownership	NOUN
ijtc-999	145	54	on	on	ADP
ijtc-999	145	55	tax	tax	NOUN
ijtc-999	145	56	avoidance	avoidance	NOUN
ijtc-999	145	57	mediated	mediate	VERB
ijtc-999	145	58	by	by	ADP
ijtc-999	145	59	csr	csr	PROPN
ijtc-999	145	60	,	,	PUNCT
ijtc-999	145	61	and	and	CCONJ
ijtc-999	145	62	panel	panel	NOUN
ijtc-999	145	63	e	e	NOUN
ijtc-999	145	64	is	be	AUX
ijtc-999	145	65	aimed	aim	VERB
ijtc-999	145	66	at	at	ADP
ijtc-999	145	67	testing	test	VERB
ijtc-999	145	68	the	the	DET
ijtc-999	145	69	influence	influence	NOUN
ijtc-999	145	70	of	of	ADP
ijtc-999	145	71	csr	csr	NOUN
ijtc-999	145	72	in	in	ADP
ijtc-999	145	73	moderating	moderate	VERB
ijtc-999	145	74	the	the	DET
ijtc-999	145	75	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	145	76	kinanti	kinanti	NOUN
ijtc-999	145	77	,	,	PUNCT
ijtc-999	145	78	midiastuty	midiastuty	NOUN
ijtc-999	145	79	,	,	PUNCT
ijtc-999	145	80	suranta	suranta	NOUN
ijtc-999	145	81	,	,	PUNCT
ijtc-999	145	82	and	and	CCONJ
ijtc-999	145	83	putra	putra	PROPN
ijtc-999	145	84	53	53	NUM
ijtc-999	145	85	|	|	NOUN
ijtc-999	145	86	ilomata	ilomata	PROPN
ijtc-999	145	87	international	international	ADJ
ijtc-999	145	88	journal	journal	NOUN
ijtc-999	145	89	of	of	ADP
ijtc-999	145	90	tax	tax	PROPN
ijtc-999	145	91	&	&	CCONJ
ijtc-999	145	92	accounting	accounting	PROPN
ijtc-999	145	93	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	145	94	relationship	relationship	NOUN
ijtc-999	145	95	between	between	ADP
ijtc-999	145	96	concentrated	concentrated	ADJ
ijtc-999	145	97	ownership	ownership	NOUN
ijtc-999	145	98	and	and	CCONJ
ijtc-999	145	99	tax	tax	NOUN
ijtc-999	145	100	avoidance	avoidance	NOUN
ijtc-999	145	101	.	.	PUNCT
ijtc-999	146	1	the	the	DET
ijtc-999	146	2	results	result	NOUN
ijtc-999	146	3	are	be	AUX
ijtc-999	146	4	presented	present	VERB
ijtc-999	146	5	in	in	ADP
ijtc-999	146	6	table	table	NOUN
ijtc-999	146	7	3	3	NUM
ijtc-999	146	8	.	.	PUNCT
ijtc-999	146	9	table	table	NOUN
ijtc-999	146	10	3	3	NUM
ijtc-999	146	11	hypothesis	hypothesis	NOUN
ijtc-999	146	12	testing	testing	NOUN
ijtc-999	146	13	and	and	CCONJ
ijtc-999	146	14	discussion	discussion	NOUN
ijtc-999	146	15	source	source	NOUN
ijtc-999	146	16	:	:	PUNCT
ijtc-999	146	17	secondary	secondary	ADJ
ijtc-999	146	18	data	datum	NOUN
ijtc-999	146	19	processed	process	VERB
ijtc-999	146	20	,	,	PUNCT
ijtc-999	146	21	2023	2023	NUM
ijtc-999	146	22	first	first	ADJ
ijtc-999	146	23	hypothesis	hypothesis	NOUN
ijtc-999	146	24	testing	testing	NOUN
ijtc-999	146	25	and	and	CCONJ
ijtc-999	146	26	discussion	discussion	NOUN
ijtc-999	146	27	the	the	DET
ijtc-999	146	28	initial	initial	ADJ
ijtc-999	146	29	hypothesis	hypothesis	NOUN
ijtc-999	146	30	testing	testing	NOUN
ijtc-999	146	31	aims	aim	VERB
ijtc-999	146	32	to	to	PART
ijtc-999	146	33	verify	verify	VERB
ijtc-999	146	34	the	the	DET
ijtc-999	146	35	influence	influence	NOUN
ijtc-999	146	36	of	of	ADP
ijtc-999	146	37	concentrated	concentrated	ADJ
ijtc-999	146	38	ownership	ownership	NOUN
ijtc-999	146	39	on	on	ADP
ijtc-999	146	40	tax	tax	NOUN
ijtc-999	146	41	avoidance	avoidance	NOUN
ijtc-999	146	42	.	.	PUNCT
ijtc-999	147	1	the	the	DET
ijtc-999	147	2	regression	regression	NOUN
ijtc-999	147	3	analysis	analysis	NOUN
ijtc-999	147	4	demonstrates	demonstrate	VERB
ijtc-999	147	5	a	a	DET
ijtc-999	147	6	statistically	statistically	ADV
ijtc-999	147	7	positive	positive	ADJ
ijtc-999	147	8	and	and	CCONJ
ijtc-999	147	9	significant	significant	ADJ
ijtc-999	147	10	correlation	correlation	NOUN
ijtc-999	147	11	between	between	ADP
ijtc-999	147	12	concentrated	concentrate	VERB
ijtc-999	147	13	ownership	ownership	NOUN
ijtc-999	147	14	(	(	PUNCT
ijtc-999	147	15	conown	conown	ADJ
ijtc-999	147	16	)	)	PUNCT
ijtc-999	147	17	and	and	CCONJ
ijtc-999	147	18	the	the	DET
ijtc-999	147	19	effective	effective	ADJ
ijtc-999	147	20	tax	tax	NOUN
ijtc-999	147	21	rate	rate	NOUN
ijtc-999	147	22	(	(	PUNCT
ijtc-999	147	23	etr	etr	PROPN
ijtc-999	147	24	)	)	PUNCT
ijtc-999	147	25	.	.	PUNCT
ijtc-999	148	1	this	this	PRON
ijtc-999	148	2	is	be	AUX
ijtc-999	148	3	evident	evident	ADJ
ijtc-999	148	4	from	from	ADP
ijtc-999	148	5	table	table	NOUN
ijtc-999	148	6	3	3	NUM
ijtc-999	148	7	,	,	PUNCT
ijtc-999	148	8	where	where	SCONJ
ijtc-999	148	9	the	the	DET
ijtc-999	148	10	resulting	result	VERB
ijtc-999	148	11	coefficient	coefficient	NOUN
ijtc-999	148	12	value	value	NOUN
ijtc-999	148	13	stands	stand	VERB
ijtc-999	148	14	at	at	ADP
ijtc-999	148	15	a	a	DET
ijtc-999	148	16	statistically	statistically	ADV
ijtc-999	148	17	significant	significant	ADJ
ijtc-999	148	18	0.003	0.003	NUM
ijtc-999	148	19	(	(	PUNCT
ijtc-999	148	20	α	α	NOUN
ijtc-999	148	21	≤	≤	NUM
ijtc-999	148	22	0.05	0.05	NUM
ijtc-999	148	23	)	)	PUNCT
ijtc-999	148	24	,	,	PUNCT
ijtc-999	148	25	indicating	indicate	VERB
ijtc-999	148	26	that	that	SCONJ
ijtc-999	148	27	concentrated	concentrated	ADJ
ijtc-999	148	28	ownership	ownership	NOUN
ijtc-999	148	29	exhibits	exhibit	VERB
ijtc-999	148	30	a	a	DET
ijtc-999	148	31	partially	partially	ADV
ijtc-999	148	32	positive	positive	ADJ
ijtc-999	148	33	and	and	CCONJ
ijtc-999	148	34	significant	significant	ADJ
ijtc-999	148	35	impact	impact	NOUN
ijtc-999	148	36	on	on	ADP
ijtc-999	148	37	panel	panel	NOUN
ijtc-999	148	38	a	a	DET
ijtc-999	148	39	panel	panel	NOUN
ijtc-999	148	40	b	b	PROPN
ijtc-999	148	41	panel	panel	NOUN
ijtc-999	148	42	c	c	PROPN
ijtc-999	148	43	panel	panel	PROPN
ijtc-999	148	44	d	d	PROPN
ijtc-999	148	45	panel	panel	NOUN
ijtc-999	148	46	e	e	PROPN
ijtc-999	148	47	etr	etr	PROPN
ijtc-999	148	48	coefficie	coefficie	VERB
ijtc-999	148	49	nt	not	PART
ijtc-999	148	50	t	t	PROPN
ijtc-999	148	51	sig	sig	PRON
ijtc-999	148	52	csr	csr	PROPN
ijtc-999	148	53	coefficient	coefficient	NOUN
ijtc-999	148	54	t	t	PROPN
ijtc-999	148	55	sig	sig	PROPN
ijtc-999	148	56	etr	etr	PROPN
ijtc-999	148	57	coefficient	coefficient	PROPN
ijtc-999	148	58	t	t	PROPN
ijtc-999	148	59	sig	sig	NOUN
ijtc-999	148	60	mediation	mediation	NOUN
ijtc-999	148	61	coefficient	coefficient	NOUN
ijtc-999	148	62	t	t	VERB
ijtc-999	148	63	sig	sig	NOUN
ijtc-999	148	64	moderatio	moderatio	NOUN
ijtc-999	148	65	n	n	PROPN
ijtc-999	148	66	coefficient	coefficient	NOUN
ijtc-999	148	67	t	t	PROPN
ijtc-999	148	68	sig	sig	NOUN
ijtc-999	148	69	constant	constant	ADJ
ijtc-999	148	70	0.224	0.224	NUM
ijtc-999	148	71	0.832	0.832	NUM
ijtc-999	148	72	0.410	0.410	NUM
ijtc-999	148	73	0.173	0.173	NUM
ijtc-999	148	74	1.134	1.134	NUM
ijtc-999	148	75	0.264	0.264	NUM
ijtc-999	148	76	1.261	1.261	NUM
ijtc-999	148	77	2.421	2.421	NUM
ijtc-999	148	78	0.019	0.019	NUM
ijtc-999	148	79	0.405	0.405	NUM
ijtc-999	148	80	1.194	1.194	NUM
ijtc-999	148	81	0.238	0.238	NUM
ijtc-999	148	82	0.261	0.261	NUM
ijtc-999	148	83	0.445	0.445	NUM
ijtc-999	148	84	0.658	0.658	NUM
ijtc-999	148	85	conown	conown	ADJ
ijtc-999	148	86	0.308	0.308	NUM
ijtc-999	148	87	3.075	3.075	NUM
ijtc-999	148	88	0.003	0.003	NUM
ijtc-999	148	89	0.164	0.164	NUM
ijtc-999	148	90	2.101	2.101	NUM
ijtc-999	148	91	0.042	0.042	NUM
ijtc-999	148	92	0.289	0.289	NUM
ijtc-999	148	93	2.461	2.461	NUM
ijtc-999	148	94	0.017	0.017	NUM
ijtc-999	148	95	0.420	0.420	NUM
ijtc-999	148	96	2.095	2.095	NUM
ijtc-999	148	97	0.041	0.041	NUM
ijtc-999	148	98	csr	csr	X
ijtc-999	148	99	-0.644	-0.644	PUNCT
ijtc-999	148	100	-2.619	-2.619	PUNCT
ijtc-999	148	101	0.012	0.012	NUM
ijtc-999	148	102	-0.270	-0.270	NUM
ijtc-999	148	103	-1.907	-1.907	NUM
ijtc-999	148	104	0.062	0.062	NUM
ijtc-999	148	105	0.195	0.195	NUM
ijtc-999	148	106	0.722	0.722	NUM
ijtc-999	148	107	0.474	0.474	NUM
ijtc-999	148	108	conowncs	conownc	NOUN
ijtc-999	148	109	r	r	NOUN
ijtc-999	148	110	-0.900	-0.900	NOUN
ijtc-999	148	111	-2.615	-2.615	PROPN
ijtc-999	148	112	0.012	0.012	NUM
ijtc-999	148	113	lev	lev	NOUN
ijtc-999	148	114	-0.044	-0.044	PROPN
ijtc-999	148	115	-0.577	-0.577	PROPN
ijtc-999	148	116	0.566	0.566	NUM
ijtc-999	148	117	-0.150	-0.150	NOUN
ijtc-999	149	1	-2.568	-2.568	PROPN
ijtc-999	149	2	0.014	0.014	NUM
ijtc-999	149	3	0.237	0.237	NUM
ijtc-999	149	4	1.538	1.538	NUM
ijtc-999	149	5	0.130	0.130	NUM
ijtc-999	149	6	-0.037	-0.037	PUNCT
ijtc-999	150	1	-0.412	-0.412	PUNCT
ijtc-999	150	2	0.682	0.682	NUM
ijtc-999	150	3	-0.061	-0.061	NUM
ijtc-999	150	4	-0.398	-0.398	PUNCT
ijtc-999	150	5	0.692	0.692	NUM
ijtc-999	150	6	roa	roa	PROPN
ijtc-999	150	7	-0.199	-0.199	NOUN
ijtc-999	150	8	-1.456	-1.456	NOUN
ijtc-999	150	9	0.152	0.152	NUM
ijtc-999	150	10	0.058	0.058	NUM
ijtc-999	150	11	0.581	0.581	NUM
ijtc-999	150	12	0.564	0.564	NUM
ijtc-999	150	13	-0.532	-0.532	NOUN
ijtc-999	150	14	-1.934	-1.934	PROPN
ijtc-999	150	15	0.059	0.059	NUM
ijtc-999	150	16	-0.303	-0.303	PUNCT
ijtc-999	150	17	-1.902	-1.902	PROPN
ijtc-999	150	18	0.063	0.063	NUM
ijtc-999	150	19	-0568	-0568	NOUN
ijtc-999	150	20	-2.058	-2.058	PROPN
ijtc-999	150	21	0.045	0.045	NUM
ijtc-999	150	22	size	size	NOUN
ijtc-999	150	23	-0.005	-0.005	PUNCT
ijtc-999	150	24	-0.615	-0.615	NOUN
ijtc-999	151	1	0.541	0.541	NUM
ijtc-999	151	2	0.013	0.013	NUM
ijtc-999	151	3	2.006	2.006	NUM
ijtc-999	151	4	0.052	0.052	NUM
ijtc-999	151	5	-0.020	-0.020	NOUN
ijtc-999	151	6	-1.258	-1.258	NUM
ijtc-999	151	7	0.214	0.214	NUM
ijtc-999	151	8	-0.004	-0.004	PUNCT
ijtc-999	152	1	-0.402	-0.402	NUM
ijtc-999	152	2	0.689	0.689	NUM
ijtc-999	152	3	-0.006	-0.006	PROPN
ijtc-999	152	4	-0.349	-0.349	PUNCT
ijtc-999	152	5	0.729	0.729	NUM
ijtc-999	152	6	r	r	NOUN
ijtc-999	152	7	square	square	NOUN
ijtc-999	152	8	0.207	0.207	NUM
ijtc-999	152	9	0.236	0.236	NUM
ijtc-999	152	10	0.209	0.209	NUM
ijtc-999	152	11	0.218	0.218	NUM
ijtc-999	152	12	0.224	0.224	NUM
ijtc-999	152	13	adjusted	adjust	VERB
ijtc-999	152	14	r	r	NOUN
ijtc-999	152	15	square	square	NOUN
ijtc-999	152	16	0.142	0.142	NUM
ijtc-999	152	17	0.158	0.158	NUM
ijtc-999	152	18	0.148	0.148	NUM
ijtc-999	152	19	0.138	0.138	NUM
ijtc-999	152	20	0.130	0.130	NUM
ijtc-999	152	21	f	f	PROPN
ijtc-999	152	22	3.191	3.191	NUM
ijtc-999	152	23	3.016	3.016	NUM
ijtc-999	152	24	3.433	3.433	NUM
ijtc-999	152	25	2.734	2.734	NUM
ijtc-999	152	26	2.399	2.399	NUM
ijtc-999	152	27	sig	sig	NOUN
ijtc-999	152	28	.	.	PUNCT
ijtc-999	153	1	0.021	0.021	NUM
ijtc-999	153	2	0.029	0.029	NUM
ijtc-999	153	3	0.015	0.015	NUM
ijtc-999	153	4	0.030	0.030	NUM
ijtc-999	153	5	0.041	0.041	NUM
ijtc-999	153	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	153	7	kinanti	kinanti	NOUN
ijtc-999	153	8	,	,	PUNCT
ijtc-999	153	9	midiastuty	midiastuty	NOUN
ijtc-999	153	10	,	,	PUNCT
ijtc-999	153	11	suranta	suranta	NOUN
ijtc-999	153	12	,	,	PUNCT
ijtc-999	153	13	and	and	CCONJ
ijtc-999	153	14	putra	putra	PROPN
ijtc-999	153	15	54	54	NUM
ijtc-999	153	16	|	|	ADV
ijtc-999	153	17	ilomata	ilomata	PROPN
ijtc-999	153	18	international	international	ADJ
ijtc-999	153	19	journal	journal	NOUN
ijtc-999	153	20	of	of	ADP
ijtc-999	153	21	tax	tax	PROPN
ijtc-999	153	22	&	&	CCONJ
ijtc-999	153	23	accounting	account	VERB
ijtc-999	153	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	153	25	tax	tax	NOUN
ijtc-999	153	26	avoidance	avoidance	NOUN
ijtc-999	153	27	.	.	PUNCT
ijtc-999	154	1	the	the	DET
ijtc-999	154	2	direction	direction	NOUN
ijtc-999	154	3	of	of	ADP
ijtc-999	154	4	the	the	DET
ijtc-999	154	5	positive	positive	ADJ
ijtc-999	154	6	and	and	CCONJ
ijtc-999	154	7	significant	significant	ADJ
ijtc-999	154	8	regression	regression	NOUN
ijtc-999	154	9	coefficient	coefficient	NOUN
ijtc-999	154	10	confirms	confirm	VERB
ijtc-999	154	11	the	the	DET
ijtc-999	154	12	acceptance	acceptance	NOUN
ijtc-999	154	13	of	of	ADP
ijtc-999	154	14	the	the	DET
ijtc-999	154	15	first	first	ADJ
ijtc-999	154	16	hypothesis	hypothesis	NOUN
ijtc-999	154	17	(	(	PUNCT
ijtc-999	154	18	h1	h1	PROPN
ijtc-999	154	19	)	)	PUNCT
ijtc-999	154	20	,	,	PUNCT
ijtc-999	154	21	suggesting	suggest	VERB
ijtc-999	154	22	that	that	SCONJ
ijtc-999	154	23	higher	high	ADJ
ijtc-999	154	24	concentrated	concentrated	ADJ
ijtc-999	154	25	ownership	ownership	NOUN
ijtc-999	154	26	correlates	correlate	VERB
ijtc-999	154	27	with	with	ADP
ijtc-999	154	28	a	a	DET
ijtc-999	154	29	reduced	reduce	VERB
ijtc-999	154	30	likelihood	likelihood	NOUN
ijtc-999	154	31	of	of	ADP
ijtc-999	154	32	tax	tax	NOUN
ijtc-999	154	33	avoidance	avoidance	NOUN
ijtc-999	154	34	.	.	PUNCT
ijtc-999	155	1	this	this	DET
ijtc-999	155	2	finding	finding	NOUN
ijtc-999	155	3	aligns	align	VERB
ijtc-999	155	4	with	with	ADP
ijtc-999	155	5	the	the	DET
ijtc-999	155	6	principles	principle	NOUN
ijtc-999	155	7	of	of	ADP
ijtc-999	155	8	agency	agency	NOUN
ijtc-999	155	9	theory	theory	NOUN
ijtc-999	155	10	,	,	PUNCT
ijtc-999	155	11	suggesting	suggest	VERB
ijtc-999	155	12	that	that	SCONJ
ijtc-999	155	13	concentrated	concentrated	ADJ
ijtc-999	155	14	ownership	ownership	NOUN
ijtc-999	155	15	acts	act	NOUN
ijtc-999	155	16	as	as	ADP
ijtc-999	155	17	a	a	DET
ijtc-999	155	18	monitoring	monitoring	NOUN
ijtc-999	155	19	mechanism	mechanism	NOUN
ijtc-999	155	20	to	to	PART
ijtc-999	155	21	oversee	oversee	VERB
ijtc-999	155	22	managerial	managerial	ADJ
ijtc-999	155	23	actions	action	NOUN
ijtc-999	155	24	,	,	PUNCT
ijtc-999	155	25	thereby	thereby	ADV
ijtc-999	155	26	mitigating	mitigate	VERB
ijtc-999	155	27	the	the	DET
ijtc-999	155	28	occurrence	occurrence	NOUN
ijtc-999	155	29	of	of	ADP
ijtc-999	155	30	tax	tax	NOUN
ijtc-999	155	31	avoidance	avoidance	NOUN
ijtc-999	155	32	.	.	PUNCT
ijtc-999	156	1	these	these	DET
ijtc-999	156	2	outcomes	outcome	NOUN
ijtc-999	156	3	resonate	resonate	VERB
ijtc-999	156	4	with	with	ADP
ijtc-999	156	5	findings	finding	NOUN
ijtc-999	156	6	from	from	ADP
ijtc-999	156	7	studies	study	NOUN
ijtc-999	156	8	conducted	conduct	VERB
ijtc-999	156	9	by	by	ADP
ijtc-999	156	10	(	(	PUNCT
ijtc-999	156	11	cahyono	cahyono	PROPN
ijtc-999	156	12	et	et	PROPN
ijtc-999	156	13	al	al	PROPN
ijtc-999	156	14	.	.	PROPN
ijtc-999	156	15	,	,	PUNCT
ijtc-999	156	16	2016	2016	NUM
ijtc-999	156	17	;	;	PUNCT
ijtc-999	156	18	khan	khan	PROPN
ijtc-999	156	19	et	et	PROPN
ijtc-999	156	20	al	al	PROPN
ijtc-999	156	21	.	.	PROPN
ijtc-999	156	22	,	,	PUNCT
ijtc-999	156	23	2017	2017	NUM
ijtc-999	156	24	;	;	PUNCT
ijtc-999	156	25	leipala	leipala	PROPN
ijtc-999	156	26	,	,	PUNCT
ijtc-999	156	27	2017	2017	NUM
ijtc-999	156	28	;	;	PUNCT
ijtc-999	156	29	lim	lim	PROPN
ijtc-999	156	30	&	&	CCONJ
ijtc-999	156	31	suparman	suparman	PROPN
ijtc-999	156	32	,	,	PUNCT
ijtc-999	156	33	2022	2022	NUM
ijtc-999	156	34	;	;	PUNCT
ijtc-999	156	35	ngadiman	ngadiman	PROPN
ijtc-999	156	36	&	&	CCONJ
ijtc-999	156	37	puspitasari	puspitasari	PROPN
ijtc-999	156	38	,	,	PUNCT
ijtc-999	156	39	2017	2017	NUM
ijtc-999	156	40	;	;	PUNCT
ijtc-999	156	41	richardson	richardson	PROPN
ijtc-999	156	42	et	et	PROPN
ijtc-999	156	43	al	al	PROPN
ijtc-999	156	44	.	.	PROPN
ijtc-999	156	45	,	,	PUNCT
ijtc-999	156	46	2016	2016	NUM
ijtc-999	156	47	;	;	PUNCT
ijtc-999	156	48	sunarto	sunarto	NOUN
ijtc-999	156	49	et	et	PROPN
ijtc-999	156	50	al	al	PROPN
ijtc-999	156	51	.	.	PROPN
ijtc-999	156	52	,	,	PUNCT
ijtc-999	156	53	2021	2021	NUM
ijtc-999	156	54	)	)	PUNCT
ijtc-999	156	55	.	.	PUNCT
ijtc-999	157	1	they	they	PRON
ijtc-999	157	2	emphasize	emphasize	VERB
ijtc-999	157	3	that	that	SCONJ
ijtc-999	157	4	concentrated	concentrated	ADJ
ijtc-999	157	5	or	or	CCONJ
ijtc-999	157	6	institutional	institutional	ADJ
ijtc-999	157	7	ownership	ownership	NOUN
ijtc-999	157	8	involves	involve	VERB
ijtc-999	157	9	shareholders	shareholder	NOUN
ijtc-999	157	10	playing	play	VERB
ijtc-999	157	11	a	a	DET
ijtc-999	157	12	supervisory	supervisory	ADJ
ijtc-999	157	13	role	role	NOUN
ijtc-999	157	14	within	within	ADP
ijtc-999	157	15	the	the	DET
ijtc-999	157	16	firm	firm	NOUN
ijtc-999	157	17	.	.	PUNCT
ijtc-999	158	1	shareholders	shareholder	NOUN
ijtc-999	158	2	,	,	PUNCT
ijtc-999	158	3	in	in	ADP
ijtc-999	158	4	this	this	DET
ijtc-999	158	5	context	context	NOUN
ijtc-999	158	6	,	,	PUNCT
ijtc-999	158	7	possess	possess	VERB
ijtc-999	158	8	the	the	DET
ijtc-999	158	9	capacity	capacity	NOUN
ijtc-999	158	10	to	to	PART
ijtc-999	158	11	monitor	monitor	VERB
ijtc-999	158	12	managerial	managerial	ADJ
ijtc-999	158	13	actions	action	NOUN
ijtc-999	158	14	and	and	CCONJ
ijtc-999	158	15	access	access	NOUN
ijtc-999	158	16	extensive	extensive	ADJ
ijtc-999	158	17	information	information	NOUN
ijtc-999	158	18	about	about	ADP
ijtc-999	158	19	their	their	PRON
ijtc-999	158	20	investment	investment	NOUN
ijtc-999	158	21	activities	activity	NOUN
ijtc-999	158	22	.	.	PUNCT
ijtc-999	159	1	then	then	ADV
ijtc-999	159	2	the	the	DET
ijtc-999	159	3	shareholders	shareholder	NOUN
ijtc-999	159	4	have	have	VERB
ijtc-999	159	5	the	the	DET
ijtc-999	159	6	authority	authority	NOUN
ijtc-999	159	7	to	to	PART
ijtc-999	159	8	monitor	monitor	VERB
ijtc-999	159	9	management	management	NOUN
ijtc-999	159	10	efficiently	efficiently	ADV
ijtc-999	159	11	to	to	PART
ijtc-999	159	12	avoid	avoid	VERB
ijtc-999	159	13	unilateral	unilateral	ADJ
ijtc-999	159	14	decisions	decision	NOUN
ijtc-999	159	15	from	from	ADP
ijtc-999	159	16	managers	manager	NOUN
ijtc-999	159	17	related	relate	VERB
ijtc-999	159	18	to	to	ADP
ijtc-999	159	19	tax	tax	NOUN
ijtc-999	159	20	avoidance	avoidance	NOUN
ijtc-999	159	21	.	.	PUNCT
ijtc-999	160	1	second	second	ADJ
ijtc-999	160	2	hypothesis	hypothesis	NOUN
ijtc-999	160	3	testing	testing	NOUN
ijtc-999	160	4	and	and	CCONJ
ijtc-999	160	5	discussion	discussion	NOUN
ijtc-999	160	6	from	from	ADP
ijtc-999	160	7	the	the	DET
ijtc-999	160	8	regression	regression	NOUN
ijtc-999	160	9	results	result	NOUN
ijtc-999	160	10	of	of	ADP
ijtc-999	160	11	hypothesis	hypothesis	NOUN
ijtc-999	160	12	testing	testing	NOUN
ijtc-999	160	13	that	that	PRON
ijtc-999	160	14	has	have	AUX
ijtc-999	160	15	been	be	AUX
ijtc-999	160	16	carried	carry	VERB
ijtc-999	160	17	out	out	ADP
ijtc-999	160	18	,	,	PUNCT
ijtc-999	160	19	it	it	PRON
ijtc-999	160	20	can	can	AUX
ijtc-999	160	21	be	be	AUX
ijtc-999	160	22	stated	state	VERB
ijtc-999	160	23	that	that	SCONJ
ijtc-999	160	24	the	the	DET
ijtc-999	160	25	coefficient	coefficient	NOUN
ijtc-999	160	26	value	value	NOUN
ijtc-999	160	27	of	of	ADP
ijtc-999	160	28	concentrated	concentrate	VERB
ijtc-999	160	29	ownership	ownership	NOUN
ijtc-999	160	30	(	(	PUNCT
ijtc-999	160	31	conown	conown	PROPN
ijtc-999	160	32	)	)	PUNCT
ijtc-999	160	33	on	on	ADP
ijtc-999	160	34	corporate	corporate	ADJ
ijtc-999	160	35	social	social	ADJ
ijtc-999	160	36	responsibility	responsibility	NOUN
ijtc-999	160	37	(	(	PUNCT
ijtc-999	160	38	csr	csr	NOUN
ijtc-999	160	39	)	)	PUNCT
ijtc-999	160	40	is	be	AUX
ijtc-999	160	41	0.164	0.164	NUM
ijtc-999	160	42	with	with	ADP
ijtc-999	160	43	a	a	DET
ijtc-999	160	44	standard	standard	ADJ
ijtc-999	160	45	error	error	NOUN
ijtc-999	160	46	of	of	ADP
ijtc-999	160	47	0.078	0.078	NUM
ijtc-999	160	48	and	and	CCONJ
ijtc-999	160	49	the	the	DET
ijtc-999	160	50	csr	csr	NOUN
ijtc-999	160	51	coefficient	coefficient	NOUN
ijtc-999	160	52	value	value	NOUN
ijtc-999	160	53	on	on	ADP
ijtc-999	160	54	effective	effective	ADJ
ijtc-999	160	55	tax	tax	NOUN
ijtc-999	160	56	rate	rate	NOUN
ijtc-999	160	57	(	(	PUNCT
ijtc-999	160	58	etr	etr	PROPN
ijtc-999	160	59	)	)	PUNCT
ijtc-999	160	60	is	be	AUX
ijtc-999	160	61	-0.644	-0.644	PUNCT
ijtc-999	160	62	with	with	ADP
ijtc-999	160	63	a	a	DET
ijtc-999	160	64	standard	standard	ADJ
ijtc-999	160	65	error	error	NOUN
ijtc-999	160	66	of	of	ADP
ijtc-999	160	67	0.246	0.246	NUM
ijtc-999	160	68	.	.	PUNCT
ijtc-999	161	1	based	base	VERB
ijtc-999	161	2	on	on	ADP
ijtc-999	161	3	the	the	DET
ijtc-999	161	4	test	test	NOUN
ijtc-999	161	5	results	result	NOUN
ijtc-999	161	6	above	above	ADV
ijtc-999	161	7	,	,	PUNCT
ijtc-999	161	8	it	it	PRON
ijtc-999	161	9	can	can	AUX
ijtc-999	161	10	be	be	AUX
ijtc-999	161	11	seen	see	VERB
ijtc-999	161	12	that	that	SCONJ
ijtc-999	161	13	the	the	DET
ijtc-999	161	14	direct	direct	ADJ
ijtc-999	161	15	effect	effect	NOUN
ijtc-999	161	16	,	,	PUNCT
ijtc-999	161	17	indirect	indirect	ADJ
ijtc-999	161	18	effect	effect	NOUN
ijtc-999	161	19	,	,	PUNCT
ijtc-999	161	20	and	and	CCONJ
ijtc-999	161	21	full	full	ADJ
ijtc-999	161	22	effect	effect	NOUN
ijtc-999	161	23	of	of	ADP
ijtc-999	161	24	concentrated	concentrated	ADJ
ijtc-999	161	25	ownership	ownership	NOUN
ijtc-999	161	26	(	(	PUNCT
ijtc-999	161	27	conown	conown	PROPN
ijtc-999	161	28	)	)	PUNCT
ijtc-999	161	29	on	on	ADP
ijtc-999	161	30	tax	tax	NOUN
ijtc-999	161	31	avoidance	avoidance	NOUN
ijtc-999	161	32	(	(	PUNCT
ijtc-999	161	33	etr	etr	PROPN
ijtc-999	161	34	)	)	PUNCT
ijtc-999	161	35	which	which	PRON
ijtc-999	161	36	is	be	AUX
ijtc-999	161	37	in	in	ADP
ijtc-999	161	38	table	table	NOUN
ijtc-999	161	39	4	4	NUM
ijtc-999	161	40	below	below	ADV
ijtc-999	161	41	.	.	PUNCT
ijtc-999	162	1	table	table	NOUN
ijtc-999	162	2	4	4	NUM
ijtc-999	162	3	mediated	mediate	VERB
ijtc-999	162	4	testing	testing	NOUN
ijtc-999	162	5	variable	variable	ADJ
ijtc-999	162	6	direct	direct	ADJ
ijtc-999	162	7	effect	effect	NOUN
ijtc-999	162	8	indirect	indirect	ADJ
ijtc-999	162	9	effect	effect	NOUN
ijtc-999	162	10	full	full	ADJ
ijtc-999	162	11	effect	effect	NOUN
ijtc-999	162	12	koefisien	koefisien	PROPN
ijtc-999	162	13	std	std	PROPN
ijtc-999	162	14	.	.	PROPN
ijtc-999	162	15	eror	eror	PROPN
ijtc-999	162	16	koefisien	koefisien	PROPN
ijtc-999	162	17	std	std	PROPN
ijtc-999	162	18	.	.	PROPN
ijtc-999	162	19	eror	eror	PROPN
ijtc-999	162	20	kt	kt	PROPN
ijtc-999	162	21	–	–	PUNCT
ijtc-999	162	22	etr	etr	PROPN
ijtc-999	162	23	0.289	0.289	NUM
ijtc-999	162	24	0.118	0.118	NUM
ijtc-999	163	1	0.183384	0.183384	NUM
ijtc-999	163	2	kt	kt	PROPN
ijtc-999	163	3	csr	csr	PROPN
ijtc-999	163	4	0.164	0.164	NUM
ijtc-999	163	5	0.078	0.078	NUM
ijtc-999	163	6	csr	csr	X
ijtc-999	163	7	etr	etr	PROPN
ijtc-999	163	8	-0.644	-0.644	NUM
ijtc-999	163	9	0.246	0.246	NUM
ijtc-999	163	10	kt	kt	PROPN
ijtc-999	163	11	csr	csr	PROPN
ijtc-999	163	12	etr	etr	PROPN
ijtc-999	163	13	-0.105616	-0.105616	PROPN
ijtc-999	163	14	0.019188	0.019188	NUM
ijtc-999	163	15	source	source	NOUN
ijtc-999	163	16	:	:	PUNCT
ijtc-999	163	17	secondary	secondary	ADJ
ijtc-999	163	18	data	datum	NOUN
ijtc-999	163	19	processed	process	VERB
ijtc-999	163	20	,	,	PUNCT
ijtc-999	163	21	2023	2023	NUM
ijtc-999	163	22	after	after	ADP
ijtc-999	163	23	knowing	know	VERB
ijtc-999	163	24	the	the	DET
ijtc-999	163	25	test	test	NOUN
ijtc-999	163	26	results	result	NOUN
ijtc-999	163	27	in	in	ADP
ijtc-999	163	28	table	table	NOUN
ijtc-999	163	29	4	4	NUM
ijtc-999	163	30	above	above	ADV
ijtc-999	163	31	,	,	PUNCT
ijtc-999	163	32	a	a	DET
ijtc-999	163	33	sobel	sobel	NOUN
ijtc-999	163	34	test	test	NOUN
ijtc-999	163	35	will	will	AUX
ijtc-999	163	36	then	then	ADV
ijtc-999	163	37	be	be	AUX
ijtc-999	163	38	carried	carry	VERB
ijtc-999	163	39	out	out	ADP
ijtc-999	163	40	to	to	PART
ijtc-999	163	41	ensure	ensure	VERB
ijtc-999	163	42	the	the	DET
ijtc-999	163	43	significance	significance	NOUN
ijtc-999	163	44	of	of	ADP
ijtc-999	163	45	the	the	DET
ijtc-999	163	46	csr	csr	NOUN
ijtc-999	163	47	variable	variable	NOUN
ijtc-999	163	48	in	in	ADP
ijtc-999	163	49	mediating	mediate	VERB
ijtc-999	163	50	the	the	DET
ijtc-999	163	51	relationship	relationship	NOUN
ijtc-999	163	52	between	between	ADP
ijtc-999	163	53	concentrated	concentrated	ADJ
ijtc-999	163	54	ownership	ownership	NOUN
ijtc-999	163	55	and	and	CCONJ
ijtc-999	163	56	tax	tax	NOUN
ijtc-999	163	57	avoidance	avoidance	NOUN
ijtc-999	163	58	.	.	PUNCT
ijtc-999	164	1	this	this	DET
ijtc-999	164	2	sobel	sobel	PROPN
ijtc-999	164	3	test	test	NOUN
ijtc-999	164	4	uses	use	VERB
ijtc-999	164	5	a	a	DET
ijtc-999	164	6	formulation	formulation	NOUN
ijtc-999	164	7	,	,	PUNCT
ijtc-999	164	8	namely	namely	ADV
ijtc-999	164	9	𝑠𝑎𝑏	𝑠𝑎𝑏	NOUN
ijtc-999	164	10	=	=	PUNCT
ijtc-999	164	11	√𝑏2𝑎2	√𝑏2𝑎2	PROPN
ijtc-999	164	12	+	+	CCONJ
ijtc-999	164	13	𝑎2𝑏2	𝑎2𝑏2	PUNCT
ijtc-999	164	14	+	+	CCONJ
ijtc-999	164	15	𝑠𝑎2𝑠𝑏2	𝑠𝑎2𝑠𝑏2	ADJ
ijtc-999	164	16	and	and	CCONJ
ijtc-999	164	17	these	these	DET
ijtc-999	164	18	values	value	NOUN
ijtc-999	164	19	can	can	AUX
ijtc-999	164	20	be	be	AUX
ijtc-999	164	21	seen	see	VERB
ijtc-999	164	22	in	in	ADP
ijtc-999	164	23	table	table	NOUN
ijtc-999	164	24	4	4	NUM
ijtc-999	164	25	above	above	ADV
ijtc-999	164	26	.	.	PUNCT
ijtc-999	165	1	the	the	DET
ijtc-999	165	2	calculation	calculation	NOUN
ijtc-999	165	3	results	result	NOUN
ijtc-999	165	4	show	show	VERB
ijtc-999	165	5	that	that	SCONJ
ijtc-999	165	6	z	z	NOUN
ijtc-999	165	7	=	=	SYM
ijtc-999	165	8	-1.41026650	-1.41026650	PROPN
ijtc-999	165	9	(	(	PUNCT
ijtc-999	165	10	z	z	NOUN
ijtc-999	165	11	≤	≤	NUM
ijtc-999	165	12	1.96	1.96	NUM
ijtc-999	165	13	)	)	PUNCT
ijtc-999	165	14	which	which	PRON
ijtc-999	165	15	means	mean	VERB
ijtc-999	165	16	csr	csr	NOUN
ijtc-999	165	17	does	do	AUX
ijtc-999	165	18	n't	not	PART
ijtc-999	165	19	serve	serve	VERB
ijtc-999	165	20	as	as	ADP
ijtc-999	165	21	a	a	DET
ijtc-999	165	22	mediating	mediate	VERB
ijtc-999	165	23	factor	factor	NOUN
ijtc-999	165	24	in	in	ADP
ijtc-999	165	25	the	the	DET
ijtc-999	165	26	relationship	relationship	NOUN
ijtc-999	165	27	between	between	ADP
ijtc-999	165	28	concentrated	concentrated	ADJ
ijtc-999	165	29	ownership	ownership	NOUN
ijtc-999	165	30	and	and	CCONJ
ijtc-999	165	31	tax	tax	NOUN
ijtc-999	165	32	avoidance	avoidance	NOUN
ijtc-999	165	33	,	,	PUNCT
ijtc-999	165	34	leading	lead	VERB
ijtc-999	165	35	to	to	ADP
ijtc-999	165	36	the	the	DET
ijtc-999	165	37	rejection	rejection	NOUN
ijtc-999	165	38	of	of	ADP
ijtc-999	165	39	the	the	DET
ijtc-999	165	40	second	second	ADJ
ijtc-999	165	41	hypothesis	hypothesis	NOUN
ijtc-999	165	42	test	test	NOUN
ijtc-999	165	43	(	(	PUNCT
ijtc-999	165	44	h2	h2	NOUN
ijtc-999	165	45	)	)	PUNCT
ijtc-999	165	46	.	.	PUNCT
ijtc-999	166	1	hence	hence	ADV
ijtc-999	166	2	,	,	PUNCT
ijtc-999	166	3	csr	csr	PROPN
ijtc-999	166	4	does	do	AUX
ijtc-999	166	5	n't	not	PART
ijtc-999	166	6	emerge	emerge	VERB
ijtc-999	166	7	as	as	ADP
ijtc-999	166	8	a	a	DET
ijtc-999	166	9	strategy	strategy	NOUN
ijtc-999	166	10	for	for	SCONJ
ijtc-999	166	11	companies	company	NOUN
ijtc-999	166	12	to	to	PART
ijtc-999	166	13	evade	evade	VERB
ijtc-999	166	14	taxes	taxis	NOUN
ijtc-999	166	15	.	.	PUNCT
ijtc-999	167	1	corporate	corporate	ADJ
ijtc-999	167	2	social	social	ADJ
ijtc-999	167	3	responsibility	responsibility	NOUN
ijtc-999	167	4	(	(	PUNCT
ijtc-999	167	5	csr	csr	NOUN
ijtc-999	167	6	)	)	PUNCT
ijtc-999	167	7	,	,	PUNCT
ijtc-999	167	8	as	as	SCONJ
ijtc-999	167	9	described	describe	VERB
ijtc-999	167	10	by	by	ADP
ijtc-999	167	11	(	(	PUNCT
ijtc-999	167	12	desai	desai	PROPN
ijtc-999	167	13	&	&	CCONJ
ijtc-999	167	14	dharmapala	dharmapala	PROPN
ijtc-999	167	15	,	,	PUNCT
ijtc-999	167	16	2006	2006	NUM
ijtc-999	167	17	)	)	PUNCT
ijtc-999	167	18	,	,	PUNCT
ijtc-999	167	19	is	be	AUX
ijtc-999	167	20	highlighted	highlight	VERB
ijtc-999	167	21	as	as	ADP
ijtc-999	167	22	a	a	DET
ijtc-999	167	23	method	method	NOUN
ijtc-999	167	24	employed	employ	VERB
ijtc-999	167	25	by	by	ADP
ijtc-999	167	26	companies	company	NOUN
ijtc-999	167	27	to	to	PART
ijtc-999	167	28	enhance	enhance	VERB
ijtc-999	167	29	the	the	DET
ijtc-999	167	30	welfare	welfare	NOUN
ijtc-999	167	31	of	of	ADP
ijtc-999	167	32	stakeholders	stakeholder	NOUN
ijtc-999	167	33	who	who	PRON
ijtc-999	167	34	hold	hold	VERB
ijtc-999	167	35	an	an	DET
ijtc-999	167	36	interest	interest	NOUN
ijtc-999	167	37	in	in	ADP
ijtc-999	167	38	the	the	DET
ijtc-999	167	39	firm	firm	NOUN
ijtc-999	167	40	.	.	PUNCT
ijtc-999	168	1	companies	company	NOUN
ijtc-999	168	2	will	will	AUX
ijtc-999	168	3	tend	tend	VERB
ijtc-999	168	4	to	to	PART
ijtc-999	168	5	give	give	VERB
ijtc-999	168	6	the	the	DET
ijtc-999	168	7	most	most	ADV
ijtc-999	168	8	maximum	maximum	ADJ
ijtc-999	168	9	and	and	CCONJ
ijtc-999	168	10	accurate	accurate	ADJ
ijtc-999	168	11	information	information	NOUN
ijtc-999	168	12	related	relate	VERB
ijtc-999	168	13	to	to	ADP
ijtc-999	168	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	168	15	kinanti	kinanti	PROPN
ijtc-999	168	16	,	,	PUNCT
ijtc-999	168	17	midiastuty	midiastuty	NOUN
ijtc-999	168	18	,	,	PUNCT
ijtc-999	168	19	suranta	suranta	NOUN
ijtc-999	168	20	,	,	PUNCT
ijtc-999	168	21	and	and	CCONJ
ijtc-999	168	22	putra	putra	PROPN
ijtc-999	169	1	55	55	NUM
ijtc-999	169	2	|	|	ADV
ijtc-999	169	3	ilomata	ilomata	PROPN
ijtc-999	169	4	international	international	ADJ
ijtc-999	169	5	journal	journal	NOUN
ijtc-999	169	6	of	of	ADP
ijtc-999	169	7	tax	tax	PROPN
ijtc-999	169	8	&	&	CCONJ
ijtc-999	169	9	accounting	accounting	PROPN
ijtc-999	169	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	169	11	csr	csr	X
ijtc-999	169	12	so	so	SCONJ
ijtc-999	169	13	companies	company	NOUN
ijtc-999	169	14	that	that	PRON
ijtc-999	169	15	are	be	AUX
ijtc-999	169	16	more	more	ADV
ijtc-999	169	17	willing	willing	ADJ
ijtc-999	169	18	to	to	PART
ijtc-999	169	19	disclose	disclose	VERB
ijtc-999	169	20	csr	csr	NOUN
ijtc-999	169	21	information	information	NOUN
ijtc-999	169	22	are	be	AUX
ijtc-999	169	23	companies	company	NOUN
ijtc-999	169	24	that	that	PRON
ijtc-999	169	25	do	do	AUX
ijtc-999	169	26	not	not	PART
ijtc-999	169	27	favor	favor	VERB
ijtc-999	169	28	tax	tax	NOUN
ijtc-999	169	29	avoidance	avoidance	NOUN
ijtc-999	169	30	(	(	PUNCT
ijtc-999	169	31	desai	desai	PROPN
ijtc-999	169	32	&	&	CCONJ
ijtc-999	169	33	dharmapala	dharmapala	PROPN
ijtc-999	169	34	,	,	PUNCT
ijtc-999	169	35	2006	2006	NUM
ijtc-999	169	36	;	;	PUNCT
ijtc-999	169	37	muller	muller	PROPN
ijtc-999	169	38	&	&	CCONJ
ijtc-999	169	39	kolk	kolk	PROPN
ijtc-999	169	40	,	,	PUNCT
ijtc-999	169	41	2015	2015	NUM
ijtc-999	169	42	;	;	PUNCT
ijtc-999	169	43	para	para	PROPN
ijtc-999	169	44	-	-	PUNCT
ijtc-999	169	45	gonzález	gonzález	PROPN
ijtc-999	169	46	&	&	CCONJ
ijtc-999	169	47	mascaraque	mascaraque	ADJ
ijtc-999	169	48	-	-	PUNCT
ijtc-999	169	49	ramírez	ramírez	NOUN
ijtc-999	169	50	,	,	PUNCT
ijtc-999	169	51	2019	2019	NUM
ijtc-999	169	52	)	)	PUNCT
ijtc-999	169	53	;	;	PUNCT
ijtc-999	169	54	mouakhar	mouakhar	PROPN
ijtc-999	169	55	et	et	PROPN
ijtc-999	169	56	al	al	PROPN
ijtc-999	169	57	.	.	PROPN
ijtc-999	170	1	(	(	PUNCT
ijtc-999	170	2	2020	2020	NUM
ijtc-999	170	3	)	)	PUNCT
ijtc-999	170	4	.	.	PUNCT
ijtc-999	171	1	from	from	ADP
ijtc-999	171	2	some	some	PRON
ijtc-999	171	3	of	of	ADP
ijtc-999	171	4	these	these	DET
ijtc-999	171	5	research	research	NOUN
ijtc-999	171	6	results	result	NOUN
ijtc-999	171	7	,	,	PUNCT
ijtc-999	171	8	concentrated	concentrated	ADJ
ijtc-999	171	9	ownership	ownership	NOUN
ijtc-999	171	10	and	and	CCONJ
ijtc-999	171	11	csr	csr	NOUN
ijtc-999	171	12	are	be	AUX
ijtc-999	171	13	complementary	complementary	ADJ
ijtc-999	171	14	mechanisms	mechanism	NOUN
ijtc-999	171	15	in	in	ADP
ijtc-999	171	16	tax	tax	NOUN
ijtc-999	171	17	avoidance	avoidance	NOUN
ijtc-999	171	18	efforts	effort	NOUN
ijtc-999	171	19	.	.	PUNCT
ijtc-999	172	1	this	this	DET
ijtc-999	172	2	study	study	NOUN
ijtc-999	172	3	corroborates	corroborate	VERB
ijtc-999	172	4	the	the	DET
ijtc-999	172	5	findings	finding	NOUN
ijtc-999	172	6	of	of	ADP
ijtc-999	172	7	(	(	PUNCT
ijtc-999	172	8	krisnadayu	krisnadayu	PROPN
ijtc-999	172	9	et	et	PROPN
ijtc-999	172	10	al	al	PROPN
ijtc-999	172	11	.	.	PROPN
ijtc-999	172	12	,	,	PUNCT
ijtc-999	172	13	2021	2021	NUM
ijtc-999	172	14	;	;	PUNCT
ijtc-999	172	15	pratiwi	pratiwi	NOUN
ijtc-999	172	16	,	,	PUNCT
ijtc-999	172	17	2018	2018	NUM
ijtc-999	172	18	;	;	PUNCT
ijtc-999	172	19	rudiatun	rudiatun	PROPN
ijtc-999	172	20	&	&	CCONJ
ijtc-999	172	21	suryaningrum	suryaningrum	PROPN
ijtc-999	172	22	,	,	PUNCT
ijtc-999	172	23	2023	2023	NUM
ijtc-999	172	24	)	)	PUNCT
ijtc-999	172	25	,	,	PUNCT
ijtc-999	172	26	which	which	PRON
ijtc-999	172	27	suggest	suggest	VERB
ijtc-999	172	28	that	that	SCONJ
ijtc-999	172	29	csr	csr	NOUN
ijtc-999	172	30	does	do	AUX
ijtc-999	172	31	not	not	PART
ijtc-999	172	32	act	act	VERB
ijtc-999	172	33	as	as	ADP
ijtc-999	172	34	a	a	DET
ijtc-999	172	35	mediating	mediate	VERB
ijtc-999	172	36	factor	factor	NOUN
ijtc-999	172	37	in	in	ADP
ijtc-999	172	38	the	the	DET
ijtc-999	172	39	association	association	NOUN
ijtc-999	172	40	between	between	ADP
ijtc-999	172	41	concentrated	concentrated	ADJ
ijtc-999	172	42	or	or	CCONJ
ijtc-999	172	43	institutional	institutional	ADJ
ijtc-999	172	44	ownership	ownership	NOUN
ijtc-999	172	45	and	and	CCONJ
ijtc-999	172	46	tax	tax	NOUN
ijtc-999	172	47	avoidance	avoidance	NOUN
ijtc-999	172	48	.	.	PUNCT
ijtc-999	173	1	however	however	ADV
ijtc-999	173	2	,	,	PUNCT
ijtc-999	173	3	this	this	DET
ijtc-999	173	4	research	research	NOUN
ijtc-999	173	5	does	do	AUX
ijtc-999	173	6	n’t	not	PART
ijtc-999	173	7	support	support	VERB
ijtc-999	173	8	the	the	DET
ijtc-999	173	9	research	research	NOUN
ijtc-999	173	10	of	of	ADP
ijtc-999	173	11	(	(	PUNCT
ijtc-999	173	12	dakhli	dakhli	NOUN
ijtc-999	173	13	,	,	PUNCT
ijtc-999	173	14	2022	2022	NUM
ijtc-999	173	15	;	;	PUNCT
ijtc-999	173	16	pratiwi	pratiwi	NOUN
ijtc-999	173	17	,	,	PUNCT
ijtc-999	173	18	2018	2018	NUM
ijtc-999	173	19	)	)	PUNCT
ijtc-999	173	20	which	which	PRON
ijtc-999	173	21	reveals	reveal	VERB
ijtc-999	173	22	that	that	SCONJ
ijtc-999	173	23	institutional	institutional	ADJ
ijtc-999	173	24	/	/	SYM
ijtc-999	173	25	concentrated	concentrate	VERB
ijtc-999	173	26	ownership	ownership	NOUN
ijtc-999	173	27	can	can	AUX
ijtc-999	173	28	influence	influence	VERB
ijtc-999	173	29	tax	tax	NOUN
ijtc-999	173	30	avoidance	avoidance	NOUN
ijtc-999	173	31	both	both	CCONJ
ijtc-999	173	32	directly	directly	ADV
ijtc-999	173	33	and	and	CCONJ
ijtc-999	173	34	indirectly	indirectly	ADV
ijtc-999	173	35	through	through	ADP
ijtc-999	173	36	csr	csr	PROPN
ijtc-999	173	37	.	.	PUNCT
ijtc-999	174	1	the	the	PRON
ijtc-999	174	2	better	well	ADJ
ijtc-999	174	3	the	the	DET
ijtc-999	174	4	firm	firm	NOUN
ijtc-999	174	5	does	do	VERB
ijtc-999	174	6	csr	csr	PROPN
ijtc-999	174	7	,	,	PUNCT
ijtc-999	174	8	the	the	DET
ijtc-999	174	9	firm	firm	NOUN
ijtc-999	174	10	will	will	AUX
ijtc-999	174	11	reduce	reduce	VERB
ijtc-999	174	12	tax	tax	NOUN
ijtc-999	174	13	avoidance	avoidance	NOUN
ijtc-999	174	14	.	.	PUNCT
ijtc-999	175	1	third	third	ADJ
ijtc-999	175	2	hypothesis	hypothesis	NOUN
ijtc-999	175	3	testing	testing	NOUN
ijtc-999	175	4	and	and	CCONJ
ijtc-999	175	5	discussion	discussion	NOUN
ijtc-999	175	6	the	the	DET
ijtc-999	175	7	third	third	ADJ
ijtc-999	175	8	hypothesis	hypothesis	NOUN
ijtc-999	175	9	aims	aim	VERB
ijtc-999	175	10	to	to	PART
ijtc-999	175	11	assess	assess	VERB
ijtc-999	175	12	whether	whether	SCONJ
ijtc-999	175	13	csr	csr	NOUN
ijtc-999	175	14	acts	act	NOUN
ijtc-999	175	15	as	as	ADP
ijtc-999	175	16	a	a	DET
ijtc-999	175	17	moderator	moderator	NOUN
ijtc-999	175	18	in	in	ADP
ijtc-999	175	19	the	the	DET
ijtc-999	175	20	connection	connection	NOUN
ijtc-999	175	21	between	between	ADP
ijtc-999	175	22	concentrated	concentrate	VERB
ijtc-999	175	23	ownership	ownership	NOUN
ijtc-999	175	24	and	and	CCONJ
ijtc-999	175	25	tax	tax	NOUN
ijtc-999	175	26	avoidance	avoidance	NOUN
ijtc-999	175	27	.	.	PUNCT
ijtc-999	176	1	this	this	PRON
ijtc-999	176	2	entails	entail	VERB
ijtc-999	176	3	examining	examine	VERB
ijtc-999	176	4	whether	whether	SCONJ
ijtc-999	176	5	csr	csr	NOUN
ijtc-999	176	6	amplifies	amplify	VERB
ijtc-999	176	7	or	or	CCONJ
ijtc-999	176	8	diminishes	diminish	VERB
ijtc-999	176	9	the	the	DET
ijtc-999	176	10	relationship	relationship	NOUN
ijtc-999	176	11	between	between	ADP
ijtc-999	176	12	concentrated	concentrated	ADJ
ijtc-999	176	13	ownership	ownership	NOUN
ijtc-999	176	14	and	and	CCONJ
ijtc-999	176	15	tax	tax	NOUN
ijtc-999	176	16	avoidance	avoidance	NOUN
ijtc-999	176	17	.	.	PUNCT
ijtc-999	177	1	the	the	DET
ijtc-999	177	2	test	test	NOUN
ijtc-999	177	3	outcomes	outcome	NOUN
ijtc-999	177	4	reveal	reveal	VERB
ijtc-999	177	5	that	that	SCONJ
ijtc-999	177	6	the	the	DET
ijtc-999	177	7	coefficient	coefficient	NOUN
ijtc-999	177	8	value	value	NOUN
ijtc-999	177	9	of	of	ADP
ijtc-999	177	10	the	the	DET
ijtc-999	177	11	csr	csr	NOUN
ijtc-999	177	12	moderating	moderate	VERB
ijtc-999	177	13	variable	variable	NOUN
ijtc-999	177	14	stands	stand	VERB
ijtc-999	177	15	at	at	ADP
ijtc-999	177	16	-0.900	-0.900	NOUN
ijtc-999	177	17	with	with	ADP
ijtc-999	177	18	sig	sig	NOUN
ijtc-999	177	19	.	.	PUNCT
ijtc-999	178	1	0.012	0.012	NUM
ijtc-999	178	2	(	(	PUNCT
ijtc-999	178	3	0.000	0.000	NUM
ijtc-999	178	4	≤	≤	NUM
ijtc-999	178	5	0.050	0.050	NUM
ijtc-999	178	6	)	)	PUNCT
ijtc-999	178	7	.	.	PUNCT
ijtc-999	179	1	the	the	DET
ijtc-999	179	2	negative	negative	ADJ
ijtc-999	179	3	and	and	CCONJ
ijtc-999	179	4	significant	significant	ADJ
ijtc-999	179	5	regression	regression	NOUN
ijtc-999	179	6	indicates	indicate	VERB
ijtc-999	179	7	the	the	DET
ijtc-999	179	8	acceptance	acceptance	NOUN
ijtc-999	179	9	of	of	ADP
ijtc-999	179	10	the	the	DET
ijtc-999	179	11	third	third	ADJ
ijtc-999	179	12	hypothesis	hypothesis	NOUN
ijtc-999	179	13	(	(	PUNCT
ijtc-999	179	14	h3	h3	NOUN
ijtc-999	179	15	)	)	PUNCT
ijtc-999	179	16	,	,	PUNCT
ijtc-999	179	17	signifying	signify	VERB
ijtc-999	179	18	that	that	SCONJ
ijtc-999	179	19	csr	csr	NOUN
ijtc-999	179	20	reinforces	reinforce	VERB
ijtc-999	179	21	the	the	DET
ijtc-999	179	22	bond	bond	NOUN
ijtc-999	179	23	between	between	ADP
ijtc-999	179	24	concentrated	concentrate	VERB
ijtc-999	179	25	ownership	ownership	NOUN
ijtc-999	179	26	and	and	CCONJ
ijtc-999	179	27	tax	tax	NOUN
ijtc-999	179	28	avoidance	avoidance	NOUN
ijtc-999	179	29	.	.	PUNCT
ijtc-999	180	1	when	when	SCONJ
ijtc-999	180	2	concentrated	concentrated	ADJ
ijtc-999	180	3	ownership	ownership	NOUN
ijtc-999	180	4	aligns	align	VERB
ijtc-999	180	5	with	with	ADP
ijtc-999	180	6	csr	csr	NOUN
ijtc-999	180	7	,	,	PUNCT
ijtc-999	180	8	companies	company	NOUN
ijtc-999	180	9	tend	tend	VERB
ijtc-999	180	10	to	to	PART
ijtc-999	180	11	engage	engage	VERB
ijtc-999	180	12	in	in	ADP
ijtc-999	180	13	tax	tax	NOUN
ijtc-999	180	14	avoidance	avoidance	NOUN
ijtc-999	180	15	.	.	PUNCT
ijtc-999	181	1	the	the	DET
ijtc-999	181	2	presence	presence	NOUN
ijtc-999	181	3	of	of	ADP
ijtc-999	181	4	csr	csr	NOUN
ijtc-999	181	5	within	within	ADP
ijtc-999	181	6	a	a	DET
ijtc-999	181	7	firm	firm	NOUN
ijtc-999	181	8	becomes	become	VERB
ijtc-999	181	9	an	an	DET
ijtc-999	181	10	added	add	VERB
ijtc-999	181	11	obligation	obligation	NOUN
ijtc-999	181	12	borne	bear	VERB
ijtc-999	181	13	by	by	ADP
ijtc-999	181	14	the	the	DET
ijtc-999	181	15	firm	firm	NOUN
ijtc-999	181	16	,	,	PUNCT
ijtc-999	181	17	thus	thus	ADV
ijtc-999	181	18	reducing	reduce	VERB
ijtc-999	181	19	shareholder	shareholder	NOUN
ijtc-999	181	20	welfare	welfare	NOUN
ijtc-999	181	21	.	.	PUNCT
ijtc-999	182	1	consequently	consequently	ADV
ijtc-999	182	2	,	,	PUNCT
ijtc-999	182	3	concentrated	concentrated	ADJ
ijtc-999	182	4	ownership	ownership	NOUN
ijtc-999	182	5	leans	lean	NOUN
ijtc-999	182	6	towards	towards	ADP
ijtc-999	182	7	pursuing	pursue	VERB
ijtc-999	182	8	tax	tax	NOUN
ijtc-999	182	9	avoidance	avoidance	NOUN
ijtc-999	182	10	,	,	PUNCT
ijtc-999	182	11	driven	drive	VERB
ijtc-999	182	12	by	by	ADP
ijtc-999	182	13	csr	csr	PROPN
ijtc-999	182	14	's	's	PART
ijtc-999	182	15	influence	influence	NOUN
ijtc-999	182	16	.	.	PUNCT
ijtc-999	183	1	this	this	PRON
ijtc-999	183	2	is	be	AUX
ijtc-999	183	3	because	because	SCONJ
ijtc-999	183	4	the	the	DET
ijtc-999	183	5	funds	fund	NOUN
ijtc-999	183	6	allocated	allocate	VERB
ijtc-999	183	7	for	for	ADP
ijtc-999	183	8	tax	tax	NOUN
ijtc-999	183	9	avoidance	avoidance	NOUN
ijtc-999	183	10	are	be	AUX
ijtc-999	183	11	directed	direct	VERB
ijtc-999	183	12	towards	towards	ADP
ijtc-999	183	13	funding	fund	VERB
ijtc-999	183	14	the	the	DET
ijtc-999	183	15	firm	firm	NOUN
ijtc-999	183	16	's	's	PART
ijtc-999	183	17	csr	csr	NOUN
ijtc-999	183	18	initiatives	initiative	NOUN
ijtc-999	183	19	.	.	PUNCT
ijtc-999	184	1	therefore	therefore	ADV
ijtc-999	184	2	,	,	PUNCT
ijtc-999	184	3	as	as	SCONJ
ijtc-999	184	4	the	the	DET
ijtc-999	184	5	firm	firm	NOUN
ijtc-999	184	6	's	's	PART
ijtc-999	184	7	csr	csr	NOUN
ijtc-999	184	8	performance	performance	NOUN
ijtc-999	184	9	improves	improve	VERB
ijtc-999	184	10	,	,	PUNCT
ijtc-999	184	11	the	the	DET
ijtc-999	184	12	tendency	tendency	NOUN
ijtc-999	184	13	to	to	PART
ijtc-999	184	14	engage	engage	VERB
ijtc-999	184	15	in	in	ADP
ijtc-999	184	16	tax	tax	NOUN
ijtc-999	184	17	avoidance	avoidance	NOUN
ijtc-999	184	18	decreases	decrease	VERB
ijtc-999	184	19	.	.	PUNCT
ijtc-999	185	1	conclusion	conclusion	NOUN
ijtc-999	185	2	this	this	DET
ijtc-999	185	3	research	research	NOUN
ijtc-999	185	4	aims	aim	VERB
ijtc-999	185	5	to	to	PART
ijtc-999	185	6	presents	present	NOUN
ijtc-999	185	7	data	datum	NOUN
ijtc-999	185	8	and	and	CCONJ
ijtc-999	185	9	empirical	empirical	ADJ
ijtc-999	185	10	evidence	evidence	NOUN
ijtc-999	185	11	regarding	regard	VERB
ijtc-999	185	12	the	the	DET
ijtc-999	185	13	relationship	relationship	NOUN
ijtc-999	185	14	between	between	ADP
ijtc-999	185	15	concentrated	concentrated	ADJ
ijtc-999	185	16	ownership	ownership	NOUN
ijtc-999	185	17	and	and	CCONJ
ijtc-999	185	18	tax	tax	NOUN
ijtc-999	185	19	avoidance	avoidance	NOUN
ijtc-999	185	20	within	within	ADP
ijtc-999	185	21	indonesian	indonesian	ADJ
ijtc-999	185	22	manufacturing	manufacturing	NOUN
ijtc-999	185	23	firms	firm	NOUN
ijtc-999	185	24	spanning	span	VERB
ijtc-999	185	25	the	the	DET
ijtc-999	185	26	period	period	NOUN
ijtc-999	185	27	from	from	ADP
ijtc-999	185	28	2019	2019	NUM
ijtc-999	185	29	to	to	ADP
ijtc-999	185	30	2021	2021	NUM
ijtc-999	185	31	.	.	PUNCT
ijtc-999	186	1	additionally	additionally	ADV
ijtc-999	186	2	,	,	PUNCT
ijtc-999	186	3	it	it	PRON
ijtc-999	186	4	aims	aim	VERB
ijtc-999	186	5	to	to	PART
ijtc-999	186	6	explore	explore	VERB
ijtc-999	186	7	the	the	DET
ijtc-999	186	8	involvement	involvement	NOUN
ijtc-999	186	9	of	of	ADP
ijtc-999	186	10	corporate	corporate	ADJ
ijtc-999	186	11	social	social	ADJ
ijtc-999	186	12	responsibility	responsibility	NOUN
ijtc-999	186	13	(	(	PUNCT
ijtc-999	186	14	csr	csr	NOUN
ijtc-999	186	15	)	)	PUNCT
ijtc-999	186	16	in	in	ADP
ijtc-999	186	17	either	either	CCONJ
ijtc-999	186	18	mediating	mediate	VERB
ijtc-999	186	19	or	or	CCONJ
ijtc-999	186	20	moderating	moderate	VERB
ijtc-999	186	21	the	the	DET
ijtc-999	186	22	relationship	relationship	NOUN
ijtc-999	186	23	between	between	ADP
ijtc-999	186	24	concentrated	concentrated	ADJ
ijtc-999	186	25	ownership	ownership	NOUN
ijtc-999	186	26	and	and	CCONJ
ijtc-999	186	27	tax	tax	NOUN
ijtc-999	186	28	avoidance	avoidance	NOUN
ijtc-999	186	29	.	.	PUNCT
ijtc-999	187	1	the	the	DET
ijtc-999	187	2	study	study	NOUN
ijtc-999	187	3	's	's	PART
ijtc-999	187	4	hypothesis	hypothesis	NOUN
ijtc-999	187	5	testing	testing	NOUN
ijtc-999	187	6	reveals	reveal	VERB
ijtc-999	187	7	several	several	ADJ
ijtc-999	187	8	key	key	ADJ
ijtc-999	187	9	findings	finding	NOUN
ijtc-999	187	10	:	:	PUNCT
ijtc-999	187	11	firstly	firstly	ADV
ijtc-999	187	12	,	,	PUNCT
ijtc-999	187	13	concentrated	concentrated	ADJ
ijtc-999	187	14	ownership	ownership	NOUN
ijtc-999	187	15	positively	positively	ADV
ijtc-999	187	16	influences	influence	VERB
ijtc-999	187	17	tax	tax	NOUN
ijtc-999	187	18	avoidance	avoidance	NOUN
ijtc-999	187	19	.	.	PUNCT
ijtc-999	188	1	secondly	secondly	ADV
ijtc-999	188	2	,	,	PUNCT
ijtc-999	188	3	csr	csr	NOUN
ijtc-999	188	4	does	do	AUX
ijtc-999	188	5	not	not	PART
ijtc-999	188	6	mediate	mediate	VERB
ijtc-999	188	7	the	the	DET
ijtc-999	188	8	relationship	relationship	NOUN
ijtc-999	188	9	between	between	ADP
ijtc-999	188	10	concentrated	concentrated	ADJ
ijtc-999	188	11	ownership	ownership	NOUN
ijtc-999	188	12	and	and	CCONJ
ijtc-999	188	13	tax	tax	NOUN
ijtc-999	188	14	avoidance	avoidance	NOUN
ijtc-999	188	15	.	.	PUNCT
ijtc-999	189	1	lastly	lastly	ADV
ijtc-999	189	2	,	,	PUNCT
ijtc-999	189	3	csr	csr	X
ijtc-999	189	4	does	do	AUX
ijtc-999	189	5	serve	serve	VERB
ijtc-999	189	6	as	as	ADP
ijtc-999	189	7	a	a	DET
ijtc-999	189	8	moderator	moderator	NOUN
ijtc-999	189	9	in	in	ADP
ijtc-999	189	10	the	the	DET
ijtc-999	189	11	relationship	relationship	NOUN
ijtc-999	189	12	between	between	ADP
ijtc-999	189	13	concentrated	concentrated	ADJ
ijtc-999	189	14	ownership	ownership	NOUN
ijtc-999	189	15	and	and	CCONJ
ijtc-999	189	16	tax	tax	NOUN
ijtc-999	189	17	avoidance	avoidance	NOUN
ijtc-999	189	18	.	.	PUNCT
ijtc-999	190	1	this	this	DET
ijtc-999	190	2	outcome	outcome	NOUN
ijtc-999	190	3	suggests	suggest	VERB
ijtc-999	190	4	that	that	SCONJ
ijtc-999	190	5	when	when	SCONJ
ijtc-999	190	6	concentrated	concentrated	ADJ
ijtc-999	190	7	ownership	ownership	NOUN
ijtc-999	190	8	aligns	align	VERB
ijtc-999	190	9	with	with	ADP
ijtc-999	190	10	csr	csr	NOUN
ijtc-999	190	11	,	,	PUNCT
ijtc-999	190	12	companies	company	NOUN
ijtc-999	190	13	are	be	AUX
ijtc-999	190	14	inclined	incline	VERB
ijtc-999	190	15	to	to	PART
ijtc-999	190	16	engage	engage	VERB
ijtc-999	190	17	in	in	ADP
ijtc-999	190	18	tax	tax	NOUN
ijtc-999	190	19	avoidance	avoidance	NOUN
ijtc-999	190	20	due	due	ADP
ijtc-999	190	21	to	to	ADP
ijtc-999	190	22	csr	csr	NOUN
ijtc-999	190	23	's	's	PART
ijtc-999	190	24	impact	impact	NOUN
ijtc-999	190	25	,	,	PUNCT
ijtc-999	190	26	acting	act	VERB
ijtc-999	190	27	as	as	ADP
ijtc-999	190	28	a	a	DET
ijtc-999	190	29	corporate	corporate	ADJ
ijtc-999	190	30	burden	burden	NOUN
ijtc-999	190	31	that	that	PRON
ijtc-999	190	32	diminishes	diminish	VERB
ijtc-999	190	33	shareholder	shareholder	NOUN
ijtc-999	190	34	welfare	welfare	NOUN
ijtc-999	190	35	.	.	PUNCT
ijtc-999	191	1	the	the	DET
ijtc-999	191	2	results	result	NOUN
ijtc-999	191	3	of	of	ADP
ijtc-999	191	4	this	this	DET
ijtc-999	191	5	research	research	NOUN
ijtc-999	191	6	provide	provide	VERB
ijtc-999	191	7	implications	implication	NOUN
ijtc-999	191	8	for	for	ADP
ijtc-999	191	9	agency	agency	NOUN
ijtc-999	191	10	theory	theory	NOUN
ijtc-999	191	11	where	where	SCONJ
ijtc-999	191	12	brightness	brightness	NOUN
ijtc-999	191	13	can	can	AUX
ijtc-999	191	14	be	be	AUX
ijtc-999	191	15	a	a	DET
ijtc-999	191	16	mechanism	mechanism	NOUN
ijtc-999	191	17	for	for	ADP
ijtc-999	191	18	resolving	resolve	VERB
ijtc-999	191	19	agency	agency	NOUN
ijtc-999	191	20	problems	problem	NOUN
ijtc-999	191	21	in	in	ADP
ijtc-999	191	22	permits	permit	NOUN
ijtc-999	191	23	with	with	ADP
ijtc-999	191	24	tax	tax	NOUN
ijtc-999	191	25	avoidance	avoidance	NOUN
ijtc-999	191	26	carried	carry	VERB
ijtc-999	191	27	out	out	ADP
ijtc-999	191	28	by	by	ADP
ijtc-999	191	29	companies	company	NOUN
ijtc-999	191	30	.	.	PUNCT
ijtc-999	192	1	furthermore	furthermore	ADV
ijtc-999	192	2	,	,	PUNCT
ijtc-999	192	3	the	the	DET
ijtc-999	192	4	results	result	NOUN
ijtc-999	192	5	of	of	ADP
ijtc-999	192	6	this	this	DET
ijtc-999	192	7	research	research	NOUN
ijtc-999	192	8	also	also	ADV
ijtc-999	192	9	do	do	AUX
ijtc-999	192	10	not	not	PART
ijtc-999	192	11	support	support	VERB
ijtc-999	192	12	the	the	DET
ijtc-999	192	13	legitimacy	legitimacy	NOUN
ijtc-999	192	14	theory	theory	NOUN
ijtc-999	192	15	which	which	PRON
ijtc-999	192	16	states	state	VERB
ijtc-999	192	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	192	18	kinanti	kinanti	NOUN
ijtc-999	192	19	,	,	PUNCT
ijtc-999	192	20	midiastuty	midiastuty	NOUN
ijtc-999	192	21	,	,	PUNCT
ijtc-999	192	22	suranta	suranta	NOUN
ijtc-999	192	23	,	,	PUNCT
ijtc-999	192	24	and	and	CCONJ
ijtc-999	192	25	putra	putra	PROPN
ijtc-999	192	26	56	56	NUM
ijtc-999	192	27	|	|	ADV
ijtc-999	192	28	ilomata	ilomata	PROPN
ijtc-999	192	29	international	international	ADJ
ijtc-999	192	30	journal	journal	NOUN
ijtc-999	192	31	of	of	ADP
ijtc-999	192	32	tax	tax	PROPN
ijtc-999	192	33	&	&	CCONJ
ijtc-999	192	34	accounting	accounting	PROPN
ijtc-999	192	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	192	36	that	that	SCONJ
ijtc-999	192	37	csr	csr	NOUN
ijtc-999	192	38	carried	carry	VERB
ijtc-999	192	39	out	out	ADP
ijtc-999	192	40	by	by	ADP
ijtc-999	192	41	companies	company	NOUN
ijtc-999	192	42	is	be	AUX
ijtc-999	192	43	with	with	ADP
ijtc-999	192	44	the	the	DET
ijtc-999	192	45	aim	aim	NOUN
ijtc-999	192	46	of	of	ADP
ijtc-999	192	47	providing	provide	VERB
ijtc-999	192	48	legitimacy	legitimacy	NOUN
ijtc-999	192	49	to	to	ADP
ijtc-999	192	50	capital	capital	NOUN
ijtc-999	192	51	market	market	NOUN
ijtc-999	192	52	players	player	NOUN
ijtc-999	192	53	regarding	regard	VERB
ijtc-999	192	54	firm	firm	ADJ
ijtc-999	192	55	performance	performance	NOUN
ijtc-999	192	56	,	,	PUNCT
ijtc-999	192	57	especially	especially	ADV
ijtc-999	192	58	performance	performance	NOUN
ijtc-999	192	59	related	relate	VERB
ijtc-999	192	60	to	to	ADP
ijtc-999	192	61	csr	csr	PROPN
ijtc-999	192	62	.	.	PROPN
ijtc-999	192	63	in	in	ADP
ijtc-999	192	64	fact	fact	NOUN
ijtc-999	192	65	,	,	PUNCT
ijtc-999	192	66	csr	csr	NOUN
ijtc-999	192	67	is	be	AUX
ijtc-999	192	68	implemented	implement	VERB
ijtc-999	192	69	in	in	ADP
ijtc-999	192	70	a	a	DET
ijtc-999	192	71	firm	firm	NOUN
ijtc-999	192	72	which	which	PRON
ijtc-999	192	73	results	result	VERB
ijtc-999	192	74	in	in	ADP
ijtc-999	192	75	ownership	ownership	NOUN
ijtc-999	192	76	preferring	prefer	VERB
ijtc-999	192	77	to	to	PART
ijtc-999	192	78	avoid	avoid	VERB
ijtc-999	192	79	taxes	taxis	NOUN
ijtc-999	192	80	.	.	PUNCT
ijtc-999	193	1	apart	apart	ADV
ijtc-999	193	2	from	from	ADP
ijtc-999	193	3	that	that	PRON
ijtc-999	193	4	,	,	PUNCT
ijtc-999	193	5	this	this	DET
ijtc-999	193	6	research	research	NOUN
ijtc-999	193	7	also	also	ADV
ijtc-999	193	8	has	have	VERB
ijtc-999	193	9	several	several	ADJ
ijtc-999	193	10	practical	practical	ADJ
ijtc-999	193	11	implications	implication	NOUN
ijtc-999	193	12	.	.	PUNCT
ijtc-999	194	1	companies	company	NOUN
ijtc-999	194	2	are	be	AUX
ijtc-999	194	3	expected	expect	VERB
ijtc-999	194	4	to	to	PART
ijtc-999	194	5	continue	continue	VERB
ijtc-999	194	6	to	to	PART
ijtc-999	194	7	improve	improve	VERB
ijtc-999	194	8	the	the	DET
ijtc-999	194	9	quality	quality	NOUN
ijtc-999	194	10	of	of	ADP
ijtc-999	194	11	csr	csr	NOUN
ijtc-999	194	12	reporting	reporting	NOUN
ijtc-999	194	13	in	in	ADP
ijtc-999	194	14	an	an	DET
ijtc-999	194	15	effort	effort	NOUN
ijtc-999	194	16	to	to	PART
ijtc-999	194	17	legitimize	legitimize	VERB
ijtc-999	194	18	themselves	themselves	PRON
ijtc-999	194	19	as	as	ADP
ijtc-999	194	20	companies	company	NOUN
ijtc-999	194	21	that	that	PRON
ijtc-999	194	22	are	be	AUX
ijtc-999	194	23	good	good	ADJ
ijtc-999	194	24	at	at	ADP
ijtc-999	194	25	disclosing	disclose	VERB
ijtc-999	194	26	csr	csr	PROPN
ijtc-999	194	27	.	.	PROPN
ijtc-999	194	28	with	with	ADP
ijtc-999	194	29	this	this	DET
ijtc-999	194	30	disclosure	disclosure	NOUN
ijtc-999	194	31	,	,	PUNCT
ijtc-999	194	32	it	it	PRON
ijtc-999	194	33	is	be	AUX
ijtc-999	194	34	hoped	hope	VERB
ijtc-999	194	35	that	that	SCONJ
ijtc-999	194	36	csr	csr	NOUN
ijtc-999	194	37	disclosure	disclosure	NOUN
ijtc-999	194	38	will	will	AUX
ijtc-999	194	39	not	not	PART
ijtc-999	194	40	be	be	AUX
ijtc-999	194	41	an	an	DET
ijtc-999	194	42	attempt	attempt	NOUN
ijtc-999	194	43	by	by	ADP
ijtc-999	194	44	the	the	DET
ijtc-999	194	45	company	company	NOUN
ijtc-999	194	46	to	to	PART
ijtc-999	194	47	avoid	avoid	VERB
ijtc-999	194	48	tax	tax	NOUN
ijtc-999	194	49	.	.	PUNCT
ijtc-999	195	1	it	it	PRON
ijtc-999	195	2	is	be	AUX
ijtc-999	195	3	hoped	hope	VERB
ijtc-999	195	4	that	that	SCONJ
ijtc-999	195	5	investors	investor	NOUN
ijtc-999	195	6	when	when	SCONJ
ijtc-999	195	7	choosing	choose	VERB
ijtc-999	195	8	their	their	PRON
ijtc-999	195	9	share	share	NOUN
ijtc-999	195	10	investments	investment	NOUN
ijtc-999	195	11	,	,	PUNCT
ijtc-999	195	12	can	can	AUX
ijtc-999	195	13	consider	consider	VERB
ijtc-999	195	14	choosing	choose	VERB
ijtc-999	195	15	company	company	NOUN
ijtc-999	195	16	shares	share	NOUN
ijtc-999	195	17	that	that	PRON
ijtc-999	195	18	are	be	AUX
ijtc-999	195	19	not	not	PART
ijtc-999	195	20	owned	own	VERB
ijtc-999	195	21	by	by	ADP
ijtc-999	195	22	concentrated	concentrated	ADJ
ijtc-999	195	23	ownership	ownership	NOUN
ijtc-999	195	24	,	,	PUNCT
ijtc-999	195	25	where	where	SCONJ
ijtc-999	195	26	when	when	SCONJ
ijtc-999	195	27	concentrated	concentrated	ADJ
ijtc-999	195	28	ownership	ownership	NOUN
ijtc-999	195	29	has	have	VERB
ijtc-999	195	30	the	the	DET
ijtc-999	195	31	motivation	motivation	NOUN
ijtc-999	195	32	to	to	PART
ijtc-999	195	33	carry	carry	VERB
ijtc-999	195	34	out	out	ADP
ijtc-999	195	35	good	good	ADJ
ijtc-999	195	36	csr	csr	NOUN
ijtc-999	195	37	disclosures	disclosure	NOUN
ijtc-999	195	38	,	,	PUNCT
ijtc-999	195	39	the	the	DET
ijtc-999	195	40	aim	aim	NOUN
ijtc-999	195	41	is	be	AUX
ijtc-999	195	42	as	as	ADP
ijtc-999	195	43	an	an	DET
ijtc-999	195	44	effort	effort	NOUN
ijtc-999	195	45	to	to	PART
ijtc-999	195	46	avoid	avoid	VERB
ijtc-999	195	47	tax	tax	NOUN
ijtc-999	195	48	.	.	PUNCT
ijtc-999	196	1	reference	reference	NOUN
ijtc-999	196	2	agata	agata	PROPN
ijtc-999	196	3	,	,	PUNCT
ijtc-999	196	4	a.	a.	PROPN
ijtc-999	196	5	c.	c.	PROPN
ijtc-999	196	6	,	,	PUNCT
ijtc-999	196	7	suhartini	suhartini	NOUN
ijtc-999	196	8	,	,	PUNCT
ijtc-999	196	9	d.	d.	PROPN
ijtc-999	196	10	,	,	PUNCT
ijtc-999	196	11	&	&	CCONJ
ijtc-999	196	12	widoretno	widoretno	PROPN
ijtc-999	196	13	,	,	PUNCT
ijtc-999	196	14	a.	a.	NOUN
ijtc-999	196	15	a.	a.	NOUN
ijtc-999	196	16	(	(	PUNCT
ijtc-999	196	17	2021	2021	NUM
ijtc-999	196	18	)	)	PUNCT
ijtc-999	196	19	.	.	PUNCT
ijtc-999	197	1	pengaruh	pengaruh	VERB
ijtc-999	197	2	corporate	corporate	ADJ
ijtc-999	197	3	social	social	ADJ
ijtc-999	197	4	responsibility	responsibility	NOUN
ijtc-999	197	5	dan	dan	PROPN
ijtc-999	197	6	konflik	konflik	PROPN
ijtc-999	197	7	kepentingan	kepentingan	PROPN
ijtc-999	197	8	terhadap	terhadap	PROPN
ijtc-999	197	9	konservatisme	konservatisme	PROPN
ijtc-999	197	10	akuntansi	akuntansi	PROPN
ijtc-999	197	11	dengan	dengan	PROPN
ijtc-999	197	12	risiko	risiko	PROPN
ijtc-999	197	13	litigasi	litigasi	PROPN
ijtc-999	197	14	sebagai	sebagai	PROPN
ijtc-999	197	15	pemoderasi	pemoderasi	PROPN
ijtc-999	197	16	.	.	PUNCT
ijtc-999	198	1	equilibrium	equilibrium	NOUN
ijtc-999	198	2	 	 	SPACE
ijtc-999	198	3	:	:	PUNCT
ijtc-999	198	4	jurnal	jurnal	ADJ
ijtc-999	198	5	ilmiah	ilmiah	PROPN
ijtc-999	198	6	ekonomi	ekonomi	PROPN
ijtc-999	198	7	,	,	PUNCT
ijtc-999	198	8	manajemen	manajeman	NOUN
ijtc-999	198	9	dan	dan	PROPN
ijtc-999	198	10	akuntansi	akuntansi	PROPN
ijtc-999	198	11	,	,	PUNCT
ijtc-999	198	12	10(2	10(2	NUM
ijtc-999	198	13	)	)	PUNCT
ijtc-999	198	14	,	,	PUNCT
ijtc-999	198	15	86	86	NUM
ijtc-999	198	16	–	–	SYM
ijtc-999	198	17	94	94	NUM
ijtc-999	198	18	.	.	PUNCT
ijtc-999	198	19	https://doi.org/10.35906/je001.v10i2.776	https://doi.org/10.35906/je001.v10i2.776	NOUN
ijtc-999	198	20	agustina	agustina	PROPN
ijtc-999	198	21	,	,	PUNCT
ijtc-999	198	22	m.	m.	NOUN
ijtc-999	198	23	,	,	PUNCT
ijtc-999	198	24	widyastuti	widyastuti	NOUN
ijtc-999	198	25	,	,	PUNCT
ijtc-999	198	26	t.	t.	PROPN
ijtc-999	198	27	,	,	PUNCT
ijtc-999	198	28	&	&	CCONJ
ijtc-999	198	29	wijaya	wijaya	PROPN
ijtc-999	198	30	,	,	PUNCT
ijtc-999	198	31	a.	a.	NOUN
ijtc-999	198	32	m.	m.	NOUN
ijtc-999	198	33	(	(	PUNCT
ijtc-999	198	34	2018	2018	NUM
ijtc-999	198	35	)	)	PUNCT
ijtc-999	198	36	.	.	PUNCT
ijtc-999	199	1	the	the	DET
ijtc-999	199	2	effect	effect	NOUN
ijtc-999	199	3	of	of	ADP
ijtc-999	199	4	corporate	corporate	ADJ
ijtc-999	199	5	governance	governance	NOUN
ijtc-999	199	6	mechanism	mechanism	NOUN
ijtc-999	199	7	on	on	ADP
ijtc-999	199	8	tax	tax	NOUN
ijtc-999	199	9	avoidance	avoidance	NOUN
ijtc-999	199	10	:	:	PUNCT
ijtc-999	199	11	evidence	evidence	NOUN
ijtc-999	199	12	from	from	ADP
ijtc-999	199	13	manufacturing	manufacture	VERB
ijtc-999	199	14	industries	industry	NOUN
ijtc-999	199	15	listed	list	VERB
ijtc-999	199	16	in	in	ADP
ijtc-999	199	17	the	the	DET
ijtc-999	199	18	indonesian	indonesian	ADJ
ijtc-999	199	19	stock	stock	PROPN
ijtc-999	199	20	exchange	exchange	PROPN
ijtc-999	199	21	.	.	PUNCT
ijtc-999	200	1	international	international	ADJ
ijtc-999	200	2	journal	journal	NOUN
ijtc-999	200	3	of	of	ADP
ijtc-999	200	4	social	social	ADJ
ijtc-999	200	5	sciences	science	NOUN
ijtc-999	200	6	and	and	CCONJ
ijtc-999	200	7	humanities	humanity	NOUN
ijtc-999	200	8	invention	invention	NOUN
ijtc-999	200	9	,	,	PUNCT
ijtc-999	200	10	5(10	5(10	NUM
ijtc-999	200	11	)	)	PUNCT
ijtc-999	200	12	,	,	PUNCT
ijtc-999	200	13	5003–5007	5003–5007	NUM
ijtc-999	200	14	.	.	PUNCT
ijtc-999	201	1	https://doi.org/10.18535/ijsshi/v5i10.02	https://doi.org/10.18535/ijsshi/v5i10.02	PROPN
ijtc-999	201	2	alkurdi	alkurdi	PROPN
ijtc-999	201	3	,	,	PUNCT
ijtc-999	201	4	a.	a.	PROPN
ijtc-999	201	5	,	,	PUNCT
ijtc-999	201	6	&	&	CCONJ
ijtc-999	201	7	mardini	mardini	PROPN
ijtc-999	201	8	,	,	PUNCT
ijtc-999	201	9	g.	g.	PROPN
ijtc-999	201	10	h.	h.	PROPN
ijtc-999	201	11	(	(	PUNCT
ijtc-999	201	12	2020	2020	NUM
ijtc-999	201	13	)	)	PUNCT
ijtc-999	201	14	.	.	PUNCT
ijtc-999	202	1	the	the	DET
ijtc-999	202	2	impact	impact	NOUN
ijtc-999	202	3	of	of	ADP
ijtc-999	202	4	ownership	ownership	NOUN
ijtc-999	202	5	structure	structure	NOUN
ijtc-999	202	6	and	and	CCONJ
ijtc-999	202	7	the	the	DET
ijtc-999	202	8	board	board	NOUN
ijtc-999	202	9	of	of	ADP
ijtc-999	202	10	directors	director	NOUN
ijtc-999	202	11	’	’	PART
ijtc-999	202	12	composition	composition	NOUN
ijtc-999	202	13	on	on	ADP
ijtc-999	202	14	tax	tax	NOUN
ijtc-999	202	15	avoidance	avoidance	NOUN
ijtc-999	202	16	strategies	strategy	NOUN
ijtc-999	202	17	:	:	PUNCT
ijtc-999	202	18	empirical	empirical	ADJ
ijtc-999	202	19	evidence	evidence	NOUN
ijtc-999	202	20	from	from	ADP
ijtc-999	202	21	jordan	jordan	PROPN
ijtc-999	202	22	.	.	PUNCT
ijtc-999	203	1	journal	journal	PROPN
ijtc-999	203	2	of	of	ADP
ijtc-999	203	3	financial	financial	ADJ
ijtc-999	203	4	reporting	reporting	NOUN
ijtc-999	203	5	and	and	CCONJ
ijtc-999	203	6	accounting	accounting	NOUN
ijtc-999	203	7	,	,	PUNCT
ijtc-999	203	8	18(4	18(4	NUM
ijtc-999	203	9	)	)	PUNCT
ijtc-999	203	10	,	,	PUNCT
ijtc-999	203	11	795–812	795–812	NUM
ijtc-999	203	12	.	.	PUNCT
ijtc-999	204	1	https://doi.org/10.1108/jfra-01-20200001	https://doi.org/10.1108/jfra-01-20200001	NOUN
ijtc-999	204	2	ariawan	ariawan	PROPN
ijtc-999	204	3	,	,	PUNCT
ijtc-999	204	4	i	i	PRON
ijtc-999	204	5	m.	m.	VERB
ijtc-999	204	6	a.	a.	PROPN
ijtc-999	204	7	r.	r.	PROPN
ijtc-999	204	8	a.	a.	PROPN
ijtc-999	204	9	,	,	PUNCT
ijtc-999	204	10	&	&	CCONJ
ijtc-999	204	11	setiawan	setiawan	PROPN
ijtc-999	204	12	,	,	PUNCT
ijtc-999	204	13	p.	p.	PROPN
ijtc-999	204	14	e.	e.	PROPN
ijtc-999	205	1	(	(	PUNCT
ijtc-999	205	2	2017	2017	NUM
ijtc-999	205	3	)	)	PUNCT
ijtc-999	205	4	.	.	PUNCT
ijtc-999	206	1	pengaruh	pengaruh	PROPN
ijtc-999	206	2	dewan	dewan	PROPN
ijtc-999	206	3	komisaris	komisaris	PROPN
ijtc-999	206	4	independen	independen	PROPN
ijtc-999	206	5	,	,	PUNCT
ijtc-999	206	6	kepemilikan	kepemilikan	PROPN
ijtc-999	206	7	institusional	institusional	ADJ
ijtc-999	206	8	,	,	PUNCT
ijtc-999	206	9	profitabilitas	profitabilitas	PROPN
ijtc-999	206	10	dan	dan	PROPN
ijtc-999	206	11	leverge	leverge	PROPN
ijtc-999	206	12	terhadap	terhadap	PROPN
ijtc-999	206	13	tax	tax	NOUN
ijtc-999	206	14	avoidance	avoidance	NOUN
ijtc-999	206	15	.	.	PUNCT
ijtc-999	207	1	e	e	X
ijtc-999	207	2	-	-	ADJ
ijtc-999	207	3	jurnal	jurnal	ADJ
ijtc-999	207	4	akuntansi	akuntansi	PROPN
ijtc-999	207	5	,	,	PUNCT
ijtc-999	207	6	18(3	18(3	NUM
ijtc-999	207	7	)	)	PUNCT
ijtc-999	207	8	,	,	PUNCT
ijtc-999	207	9	1831–1859	1831–1859	NUM
ijtc-999	207	10	.	.	PUNCT
ijtc-999	208	1	cahyono	cahyono	PROPN
ijtc-999	208	2	,	,	PUNCT
ijtc-999	208	3	d.	d.	PROPN
ijtc-999	208	4	d.	d.	PROPN
ijtc-999	208	5	,	,	PUNCT
ijtc-999	208	6	andini	andini	PROPN
ijtc-999	208	7	,	,	PUNCT
ijtc-999	208	8	r.	r.	PROPN
ijtc-999	208	9	,	,	PUNCT
ijtc-999	208	10	&	&	CCONJ
ijtc-999	208	11	raharjo	raharjo	PROPN
ijtc-999	208	12	,	,	PUNCT
ijtc-999	208	13	k.	k.	PROPN
ijtc-999	208	14	(	(	PUNCT
ijtc-999	208	15	2016	2016	NUM
ijtc-999	208	16	)	)	PUNCT
ijtc-999	208	17	.	.	PUNCT
ijtc-999	209	1	pengaruh	pengaruh	PROPN
ijtc-999	209	2	komite	komite	ADJ
ijtc-999	209	3	audit	audit	NOUN
ijtc-999	209	4	,	,	PUNCT
ijtc-999	209	5	kepemilikan	kepemilikan	PROPN
ijtc-999	209	6	institusional	institusional	ADJ
ijtc-999	209	7	,	,	PUNCT
ijtc-999	209	8	dewan	dewan	PROPN
ijtc-999	209	9	komisaris	komisaris	PROPN
ijtc-999	209	10	,	,	PUNCT
ijtc-999	209	11	ukuran	ukuran	PROPN
ijtc-999	209	12	perusahaan	perusahaan	PROPN
ijtc-999	209	13	(	(	PUNCT
ijtc-999	209	14	size	size	PROPN
ijtc-999	209	15	)	)	PUNCT
ijtc-999	209	16	,	,	PUNCT
ijtc-999	209	17	leverage	leverage	NOUN
ijtc-999	209	18	(	(	PUNCT
ijtc-999	209	19	der	der	NOUN
ijtc-999	209	20	)	)	PUNCT
ijtc-999	209	21	dan	dan	PROPN
ijtc-999	209	22	profitabilitas	profitabilitas	PROPN
ijtc-999	209	23	(	(	PUNCT
ijtc-999	209	24	roa	roa	NOUN
ijtc-999	209	25	)	)	PUNCT
ijtc-999	209	26	terhadap	terhadap	PROPN
ijtc-999	209	27	tindakan	tindakan	PROPN
ijtc-999	209	28	penghindaran	penghindaran	VERB
ijtc-999	209	29	pajak	pajak	ADV
ijtc-999	209	30	(	(	PUNCT
ijtc-999	209	31	tax	tax	NOUN
ijtc-999	209	32	avoidance	avoidance	NOUN
ijtc-999	209	33	)	)	PUNCT
ijtc-999	209	34	pada	pada	PROPN
ijtc-999	209	35	perusahaan	perusahaan	PROPN
ijtc-999	209	36	perbankan	perbankan	PROPN
ijtc-999	210	1	yang	yang	PROPN
ijtc-999	210	2	listing	list	VERB
ijtc-999	210	3	bei	bei	PROPN
ijtc-999	210	4	periode	periode	PROPN
ijtc-999	210	5	tahun	tahun	PROPN
ijtc-999	210	6	2011	2011	NUM
ijtc-999	210	7	–	–	PUNCT
ijtc-999	210	8	2013	2013	NUM
ijtc-999	210	9	.	.	PUNCT
ijtc-999	211	1	journal	journal	NOUN
ijtc-999	211	2	of	of	ADP
ijtc-999	211	3	accounting	accounting	PROPN
ijtc-999	211	4	,	,	PUNCT
ijtc-999	211	5	2(june	2(june	NUM
ijtc-999	211	6	)	)	PUNCT
ijtc-999	211	7	,	,	PUNCT
ijtc-999	211	8	44–50	44–50	NUM
ijtc-999	211	9	.	.	PUNCT
ijtc-999	212	1	chabachib	chabachib	NOUN
ijtc-999	212	2	,	,	PUNCT
ijtc-999	212	3	m.	m.	NOUN
ijtc-999	212	4	,	,	PUNCT
ijtc-999	212	5	fitriana	fitriana	NOUN
ijtc-999	212	6	,	,	PUNCT
ijtc-999	212	7	t.	t.	PROPN
ijtc-999	212	8	u.	u.	PROPN
ijtc-999	212	9	,	,	PUNCT
ijtc-999	212	10	hersugondo	hersugondo	PROPN
ijtc-999	212	11	,	,	PUNCT
ijtc-999	212	12	h.	h.	PROPN
ijtc-999	212	13	,	,	PUNCT
ijtc-999	212	14	pamungkas	pamungkas	PROPN
ijtc-999	212	15	,	,	PUNCT
ijtc-999	212	16	i.	i.	PROPN
ijtc-999	212	17	d.	d.	PROPN
ijtc-999	212	18	,	,	PUNCT
ijtc-999	212	19	&	&	CCONJ
ijtc-999	212	20	udin	udin	PROPN
ijtc-999	212	21	,	,	PUNCT
ijtc-999	212	22	u.	u.	PROPN
ijtc-999	212	23	(	(	PUNCT
ijtc-999	212	24	2019	2019	NUM
ijtc-999	212	25	)	)	PUNCT
ijtc-999	212	26	.	.	PUNCT
ijtc-999	213	1	firm	firm	ADJ
ijtc-999	213	2	value	value	NOUN
ijtc-999	213	3	improvement	improvement	NOUN
ijtc-999	213	4	strategy	strategy	NOUN
ijtc-999	213	5	,	,	PUNCT
ijtc-999	213	6	corporate	corporate	ADJ
ijtc-999	213	7	social	social	ADJ
ijtc-999	213	8	responsibility	responsibility	NOUN
ijtc-999	213	9	,	,	PUNCT
ijtc-999	213	10	and	and	CCONJ
ijtc-999	213	11	institutional	institutional	ADJ
ijtc-999	213	12	ownership	ownership	NOUN
ijtc-999	213	13	.	.	PUNCT
ijtc-999	214	1	international	international	ADJ
ijtc-999	214	2	journal	journal	PROPN
ijtc-999	214	3	of	of	ADP
ijtc-999	214	4	financial	financial	ADJ
ijtc-999	214	5	research	research	NOUN
ijtc-999	214	6	,	,	PUNCT
ijtc-999	214	7	10(4	10(4	NUM
ijtc-999	214	8	)	)	PUNCT
ijtc-999	214	9	,	,	PUNCT
ijtc-999	214	10	152–163	152–163	NUM
ijtc-999	214	11	.	.	PUNCT
ijtc-999	215	1	https://doi.org/10.5430/ijfr.v10n4p152	https://doi.org/10.5430/ijfr.v10n4p152	PROPN
ijtc-999	215	2	chen	chen	PROPN
ijtc-999	215	3	,	,	PUNCT
ijtc-999	215	4	w.	w.	PROPN
ijtc-999	215	5	t.	t.	PROPN
ijtc-999	215	6	,	,	PUNCT
ijtc-999	215	7	zhou	zhou	PROPN
ijtc-999	215	8	,	,	PUNCT
ijtc-999	215	9	g.	g.	PROPN
ijtc-999	215	10	s.	s.	PROPN
ijtc-999	215	11	,	,	PUNCT
ijtc-999	215	12	&	&	CCONJ
ijtc-999	215	13	zhu	zhu	PROPN
ijtc-999	215	14	,	,	PUNCT
ijtc-999	215	15	x.	x.	PROPN
ijtc-999	215	16	k.	k.	PROPN
ijtc-999	215	17	(	(	PUNCT
ijtc-999	215	18	2019	2019	NUM
ijtc-999	215	19	)	)	PUNCT
ijtc-999	215	20	.	.	PUNCT
ijtc-999	216	1	ceo	ceo	NOUN
ijtc-999	216	2	tenure	tenure	NOUN
ijtc-999	216	3	and	and	CCONJ
ijtc-999	216	4	corporate	corporate	ADJ
ijtc-999	216	5	social	social	ADJ
ijtc-999	216	6	responsibility	responsibility	NOUN
ijtc-999	216	7	performance	performance	NOUN
ijtc-999	216	8	.	.	PUNCT
ijtc-999	217	1	journal	journal	NOUN
ijtc-999	217	2	of	of	ADP
ijtc-999	217	3	business	business	NOUN
ijtc-999	217	4	research	research	NOUN
ijtc-999	217	5	,	,	PUNCT
ijtc-999	217	6	95(july	95(july	NUM
ijtc-999	217	7	2017	2017	NUM
ijtc-999	217	8	)	)	PUNCT
ijtc-999	217	9	,	,	PUNCT
ijtc-999	217	10	292–302	292–302	NUM
ijtc-999	217	11	.	.	PUNCT
ijtc-999	218	1	https://doi.org/10.1016/j.jbusres.2018.08.018	https://doi.org/10.1016/j.jbusres.2018.08.018	PROPN
ijtc-999	218	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	218	3	kinanti	kinanti	NOUN
ijtc-999	218	4	,	,	PUNCT
ijtc-999	218	5	midiastuty	midiastuty	NOUN
ijtc-999	218	6	,	,	PUNCT
ijtc-999	218	7	suranta	suranta	NOUN
ijtc-999	218	8	,	,	PUNCT
ijtc-999	218	9	and	and	CCONJ
ijtc-999	218	10	putra	putra	PROPN
ijtc-999	218	11	57	57	NUM
ijtc-999	218	12	|	|	CCONJ
ijtc-999	218	13	ilomata	ilomata	PROPN
ijtc-999	218	14	international	international	ADJ
ijtc-999	218	15	journal	journal	NOUN
ijtc-999	218	16	of	of	ADP
ijtc-999	218	17	tax	tax	PROPN
ijtc-999	218	18	&	&	CCONJ
ijtc-999	218	19	accounting	account	VERB
ijtc-999	218	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	218	21	choi	choi	NOUN
ijtc-999	218	22	,	,	PUNCT
ijtc-999	218	23	d.	d.	PROPN
ijtc-999	218	24	,	,	PUNCT
ijtc-999	218	25	choi	choi	NOUN
ijtc-999	218	26	,	,	PUNCT
ijtc-999	218	27	p.	p.	NOUN
ijtc-999	218	28	m.	m.	PROPN
ijtc-999	218	29	s.	s.	PROPN
ijtc-999	218	30	,	,	PUNCT
ijtc-999	218	31	choi	choi	PROPN
ijtc-999	218	32	,	,	PUNCT
ijtc-999	218	33	j.	j.	PROPN
ijtc-999	218	34	h.	h.	PROPN
ijtc-999	218	35	,	,	PUNCT
ijtc-999	218	36	&	&	CCONJ
ijtc-999	218	37	chung	chung	PROPN
ijtc-999	218	38	,	,	PUNCT
ijtc-999	218	39	c.	c.	PROPN
ijtc-999	218	40	y.	y.	PROPN
ijtc-999	218	41	(	(	PUNCT
ijtc-999	218	42	2020	2020	NUM
ijtc-999	218	43	)	)	PUNCT
ijtc-999	218	44	.	.	PUNCT
ijtc-999	219	1	does	do	AUX
ijtc-999	219	2	sustainable	sustainable	VERB
ijtc-999	219	3	corporate	corporate	ADJ
ijtc-999	219	4	governance	governance	NOUN
ijtc-999	219	5	enhance	enhance	VERB
ijtc-999	219	6	accounting	accounting	NOUN
ijtc-999	219	7	practice	practice	NOUN
ijtc-999	219	8	?	?	PUNCT
ijtc-999	220	1	evidence	evidence	NOUN
ijtc-999	220	2	from	from	ADP
ijtc-999	220	3	the	the	DET
ijtc-999	220	4	korean	korean	ADJ
ijtc-999	220	5	market	market	NOUN
ijtc-999	220	6	.	.	PUNCT
ijtc-999	221	1	sustainability	sustainability	NOUN
ijtc-999	221	2	(	(	PUNCT
ijtc-999	221	3	switzerland	switzerland	PROPN
ijtc-999	221	4	)	)	PUNCT
ijtc-999	221	5	,	,	PUNCT
ijtc-999	221	6	12(7	12(7	NUM
ijtc-999	221	7	)	)	PUNCT
ijtc-999	221	8	.	.	PUNCT
ijtc-999	222	1	https://doi.org/10.3390/su12072585	https://doi.org/10.3390/su12072585	NOUN
ijtc-999	222	2	dakhli	dakhli	NOUN
ijtc-999	222	3	,	,	PUNCT
ijtc-999	222	4	a.	a.	NOUN
ijtc-999	222	5	(	(	PUNCT
ijtc-999	222	6	2022	2022	NUM
ijtc-999	222	7	)	)	PUNCT
ijtc-999	222	8	.	.	PUNCT
ijtc-999	223	1	the	the	DET
ijtc-999	223	2	impact	impact	NOUN
ijtc-999	223	3	of	of	ADP
ijtc-999	223	4	ownership	ownership	NOUN
ijtc-999	223	5	structure	structure	NOUN
ijtc-999	223	6	on	on	ADP
ijtc-999	223	7	corporate	corporate	ADJ
ijtc-999	223	8	tax	tax	NOUN
ijtc-999	223	9	avoidance	avoidance	NOUN
ijtc-999	223	10	with	with	ADP
ijtc-999	223	11	corporate	corporate	ADJ
ijtc-999	223	12	social	social	ADJ
ijtc-999	223	13	responsibility	responsibility	NOUN
ijtc-999	223	14	as	as	ADP
ijtc-999	223	15	mediating	mediate	VERB
ijtc-999	223	16	variable	variable	NOUN
ijtc-999	223	17	.	.	PUNCT
ijtc-999	224	1	journal	journal	NOUN
ijtc-999	224	2	of	of	ADP
ijtc-999	224	3	financial	financial	ADJ
ijtc-999	224	4	crime	crime	NOUN
ijtc-999	224	5	,	,	PUNCT
ijtc-999	224	6	29(3	29(3	NUM
ijtc-999	224	7	)	)	PUNCT
ijtc-999	224	8	,	,	PUNCT
ijtc-999	224	9	836–852	836–852	NUM
ijtc-999	224	10	.	.	PUNCT
ijtc-999	225	1	https://doi.org/10.1108/jfc-07-2021-0152	https://doi.org/10.1108/jfc-07-2021-0152	NOUN
ijtc-999	225	2	davis	davis	PROPN
ijtc-999	225	3	,	,	PUNCT
ijtc-999	225	4	a.	a.	PROPN
ijtc-999	225	5	k.	k.	PROPN
ijtc-999	225	6	,	,	PUNCT
ijtc-999	225	7	guenther	guenther	PROPN
ijtc-999	225	8	,	,	PUNCT
ijtc-999	225	9	d.	d.	PROPN
ijtc-999	225	10	a.	a.	PROPN
ijtc-999	225	11	,	,	PUNCT
ijtc-999	225	12	krull	krull	PROPN
ijtc-999	225	13	,	,	PUNCT
ijtc-999	225	14	l.	l.	PROPN
ijtc-999	225	15	k.	k.	PROPN
ijtc-999	225	16	,	,	PUNCT
ijtc-999	225	17	&	&	CCONJ
ijtc-999	225	18	williams	williams	PROPN
ijtc-999	225	19	,	,	PUNCT
ijtc-999	225	20	b.	b.	PROPN
ijtc-999	225	21	m.	m.	PROPN
ijtc-999	225	22	(	(	PUNCT
ijtc-999	225	23	2018	2018	NUM
ijtc-999	225	24	)	)	PUNCT
ijtc-999	225	25	.	.	PUNCT
ijtc-999	226	1	do	do	AUX
ijtc-999	226	2	socially	socially	ADV
ijtc-999	226	3	responsible	responsible	ADJ
ijtc-999	226	4	firm	firm	NOUN
ijtc-999	226	5	pay	pay	VERB
ijtc-999	226	6	more	more	ADJ
ijtc-999	226	7	taxes	taxis	NOUN
ijtc-999	226	8	?	?	PUNCT
ijtc-999	227	1	angewandte	angewandte	PROPN
ijtc-999	227	2	chemie	chemie	PROPN
ijtc-999	227	3	international	international	PROPN
ijtc-999	227	4	edition	edition	PROPN
ijtc-999	227	5	,	,	PUNCT
ijtc-999	227	6	6(11	6(11	NUM
ijtc-999	227	7	)	)	PUNCT
ijtc-999	227	8	,	,	PUNCT
ijtc-999	227	9	951–952	951–952	NUM
ijtc-999	227	10	.	.	NUM
ijtc-999	227	11	,	,	PUNCT
ijtc-999	227	12	10–27	10–27	NUM
ijtc-999	227	13	.	.	PUNCT
ijtc-999	228	1	desai	desai	PROPN
ijtc-999	228	2	,	,	PUNCT
ijtc-999	228	3	m.	m.	NOUN
ijtc-999	228	4	a.	a.	PROPN
ijtc-999	228	5	,	,	PUNCT
ijtc-999	228	6	&	&	CCONJ
ijtc-999	228	7	dharmapala	dharmapala	PROPN
ijtc-999	228	8	,	,	PUNCT
ijtc-999	228	9	d.	d.	PROPN
ijtc-999	228	10	(	(	PUNCT
ijtc-999	228	11	2006	2006	NUM
ijtc-999	228	12	)	)	PUNCT
ijtc-999	228	13	.	.	PUNCT
ijtc-999	229	1	corporate	corporate	ADJ
ijtc-999	229	2	tax	tax	NOUN
ijtc-999	229	3	avoidance	avoidance	NOUN
ijtc-999	229	4	and	and	CCONJ
ijtc-999	229	5	high	high	ADJ
ijtc-999	229	6	-	-	PUNCT
ijtc-999	229	7	powered	power	VERB
ijtc-999	229	8	incentives	incentive	NOUN
ijtc-999	229	9	.	.	PUNCT
ijtc-999	230	1	journal	journal	NOUN
ijtc-999	230	2	of	of	ADP
ijtc-999	230	3	financial	financial	ADJ
ijtc-999	230	4	economics	economic	NOUN
ijtc-999	230	5	,	,	PUNCT
ijtc-999	230	6	79(1	79(1	NOUN
ijtc-999	230	7	)	)	PUNCT
ijtc-999	230	8	,	,	PUNCT
ijtc-999	230	9	145–179	145–179	NUM
ijtc-999	230	10	.	.	PUNCT
ijtc-999	231	1	https://doi.org/10.1016/j.jfineco.2005.02.002	https://doi.org/10.1016/j.jfineco.2005.02.002	NOUN
ijtc-999	231	2	dewi	dewi	PROPN
ijtc-999	231	3	,	,	PUNCT
ijtc-999	231	4	m.	m.	NOUN
ijtc-999	231	5	a.	a.	PROPN
ijtc-999	231	6	,	,	PUNCT
ijtc-999	231	7	edriani	edriani	PROPN
ijtc-999	231	8	,	,	PUNCT
ijtc-999	231	9	d.	d.	PROPN
ijtc-999	231	10	,	,	PUNCT
ijtc-999	231	11	bangun	bangun	PROPN
ijtc-999	231	12	,	,	PUNCT
ijtc-999	231	13	s.	s.	PROPN
ijtc-999	231	14	,	,	PUNCT
ijtc-999	231	15	&	&	CCONJ
ijtc-999	231	16	hasibuan	hasibuan	PROPN
ijtc-999	231	17	,	,	PUNCT
ijtc-999	231	18	p.	p.	NOUN
ijtc-999	231	19	w.	w.	PROPN
ijtc-999	231	20	(	(	PUNCT
ijtc-999	231	21	2022	2022	NUM
ijtc-999	231	22	)	)	PUNCT
ijtc-999	231	23	.	.	PUNCT
ijtc-999	232	1	peran	peran	PROPN
ijtc-999	232	2	csr	csr	PROPN
ijtc-999	232	3	memoderasi	memoderasi	PROPN
ijtc-999	232	4	hubungan	hubungan	PROPN
ijtc-999	232	5	intensitas	intensita	NOUN
ijtc-999	232	6	modal	modal	NOUN
ijtc-999	232	7	,	,	PUNCT
ijtc-999	232	8	kepemilikan	kepemilikan	PROPN
ijtc-999	232	9	institusional	institusional	PROPN
ijtc-999	232	10	,	,	PUNCT
ijtc-999	232	11	dan	dan	PROPN
ijtc-999	232	12	ukuran	ukuran	PROPN
ijtc-999	232	13	perusahaan	perusahaan	PROPN
ijtc-999	232	14	dengan	dengan	PROPN
ijtc-999	232	15	penghindaran	penghindaran	VERB
ijtc-999	232	16	pajak	pajak	ADV
ijtc-999	232	17	.	.	PUNCT
ijtc-999	233	1	owner	owner	NOUN
ijtc-999	233	2	,	,	PUNCT
ijtc-999	233	3	7(1	7(1	NUM
ijtc-999	233	4	)	)	PUNCT
ijtc-999	233	5	,	,	PUNCT
ijtc-999	233	6	131–140	131–140	NUM
ijtc-999	233	7	.	.	PUNCT
ijtc-999	234	1	https://doi.org/10.33395/owner.v7i1.1339	https://doi.org/10.33395/owner.v7i1.1339	PROPN
ijtc-999	234	2	ghozali	ghozali	PROPN
ijtc-999	234	3	,	,	PUNCT
ijtc-999	234	4	i.	i.	PROPN
ijtc-999	234	5	(	(	PUNCT
ijtc-999	234	6	2018	2018	NUM
ijtc-999	234	7	)	)	PUNCT
ijtc-999	234	8	.	.	PUNCT
ijtc-999	235	1	aplikasi	aplikasi	PROPN
ijtc-999	235	2	analisis	analisis	PROPN
ijtc-999	235	3	multivariate	multivariate	PROPN
ijtc-999	235	4	dengan	dengan	PROPN
ijtc-999	235	5	program	program	PROPN
ijtc-999	235	6	ibm	ibm	PROPN
ijtc-999	235	7	spss	spss	PROPN
ijtc-999	235	8	25	25	NUM
ijtc-999	235	9	edisi	edisi	VERB
ijtc-999	235	10	ke-9	ke-9	PROPN
ijtc-999	235	11	.	.	PROPN
ijtc-999	236	1	hakim	hakim	PROPN
ijtc-999	236	2	,	,	PUNCT
ijtc-999	236	3	m.	m.	NOUN
ijtc-999	236	4	i.	i.	PROPN
ijtc-999	236	5	,	,	PUNCT
ijtc-999	236	6	&	&	CCONJ
ijtc-999	236	7	fuad	fuad	PROPN
ijtc-999	236	8	.	.	PUNCT
ijtc-999	237	1	(	(	PUNCT
ijtc-999	237	2	2015	2015	NUM
ijtc-999	237	3	)	)	PUNCT
ijtc-999	237	4	.	.	PUNCT
ijtc-999	238	1	karakteristik	karakteristik	PROPN
ijtc-999	238	2	komite	komite	PROPN
ijtc-999	238	3	audit	audit	PROPN
ijtc-999	238	4	terhadap	terhadap	PROPN
ijtc-999	238	5	tingkat	tingkat	PROPN
ijtc-999	238	6	keinformatifan	keinformatifan	PROPN
ijtc-999	238	7	laba	laba	PROPN
ijtc-999	238	8	.	.	PUNCT
ijtc-999	239	1	diponegoro	diponegoro	PROPN
ijtc-999	239	2	journal	journal	PROPN
ijtc-999	239	3	of	of	ADP
ijtc-999	239	4	accounting	accounting	NOUN
ijtc-999	239	5	,	,	PUNCT
ijtc-999	239	6	4(1	4(1	NOUN
ijtc-999	239	7	)	)	PUNCT
ijtc-999	239	8	,	,	PUNCT
ijtc-999	239	9	1–15	1–15	PROPN
ijtc-999	239	10	.	.	PUNCT
ijtc-999	240	1	inanda	inanda	PROPN
ijtc-999	240	2	,	,	PUNCT
ijtc-999	240	3	t.	t.	PROPN
ijtc-999	240	4	u.	u.	PROPN
ijtc-999	240	5	,	,	PUNCT
ijtc-999	240	6	suranta	suranta	NOUN
ijtc-999	240	7	,	,	PUNCT
ijtc-999	240	8	e.	e.	PROPN
ijtc-999	240	9	,	,	PUNCT
ijtc-999	240	10	&	&	CCONJ
ijtc-999	240	11	midiastuty	midiastuty	PROPN
ijtc-999	240	12	,	,	PUNCT
ijtc-999	240	13	p.	p.	NOUN
ijtc-999	241	1	p.	p.	NOUN
ijtc-999	241	2	(	(	PUNCT
ijtc-999	241	3	2016	2016	NUM
ijtc-999	241	4	)	)	PUNCT
ijtc-999	241	5	.	.	PUNCT
ijtc-999	242	1	pengaruh	pengaruh	NOUN
ijtc-999	242	2	penghindaran	penghindaran	VERB
ijtc-999	242	3	pajak	pajak	PROPN
ijtc-999	242	4	terhadap	terhadap	PROPN
ijtc-999	242	5	nilai	nilai	PROPN
ijtc-999	242	6	perusahaan	perusahaan	PROPN
ijtc-999	242	7	yang	yang	PROPN
ijtc-999	242	8	dimoderasi	dimoderasi	PROPN
ijtc-999	242	9	oleh	oleh	PROPN
ijtc-999	242	10	corporate	corporate	ADJ
ijtc-999	242	11	governance	governance	NOUN
ijtc-999	242	12	dan	dan	PROPN
ijtc-999	242	13	kepemilikan	kepemilikan	PROPN
ijtc-999	242	14	mayoritas	mayoritas	PROPN
ijtc-999	242	15	.	.	PUNCT
ijtc-999	243	1	akuntansi	akuntansi	PROPN
ijtc-999	243	2	,	,	PUNCT
ijtc-999	243	3	12(july	12(july	NUM
ijtc-999	243	4	)	)	PUNCT
ijtc-999	243	5	,	,	PUNCT
ijtc-999	243	6	1–23	1–23	PROPN
ijtc-999	243	7	.	.	PUNCT
ijtc-999	244	1	khan	khan	PROPN
ijtc-999	244	2	,	,	PUNCT
ijtc-999	244	3	m.	m.	NOUN
ijtc-999	244	4	,	,	PUNCT
ijtc-999	244	5	srinivasan	srinivasan	NOUN
ijtc-999	244	6	,	,	PUNCT
ijtc-999	244	7	s.	s.	PROPN
ijtc-999	244	8	,	,	PUNCT
ijtc-999	244	9	&	&	CCONJ
ijtc-999	244	10	tan	tan	PROPN
ijtc-999	244	11	,	,	PUNCT
ijtc-999	244	12	l.	l.	PROPN
ijtc-999	244	13	(	(	PUNCT
ijtc-999	244	14	2017	2017	NUM
ijtc-999	244	15	)	)	PUNCT
ijtc-999	244	16	.	.	PUNCT
ijtc-999	245	1	institutional	institutional	ADJ
ijtc-999	245	2	ownership	ownership	NOUN
ijtc-999	245	3	and	and	CCONJ
ijtc-999	245	4	corporate	corporate	ADJ
ijtc-999	245	5	tax	tax	NOUN
ijtc-999	245	6	avoidance	avoidance	NOUN
ijtc-999	245	7	:	:	PUNCT
ijtc-999	245	8	new	new	ADJ
ijtc-999	245	9	evidence	evidence	NOUN
ijtc-999	245	10	.	.	PUNCT
ijtc-999	246	1	accounting	accounting	NOUN
ijtc-999	246	2	review	review	PROPN
ijtc-999	246	3	,	,	PUNCT
ijtc-999	246	4	92(2	92(2	NUM
ijtc-999	246	5	)	)	PUNCT
ijtc-999	246	6	,	,	PUNCT
ijtc-999	246	7	101–122	101–122	NUM
ijtc-999	246	8	.	.	PUNCT
ijtc-999	247	1	https://doi.org/10.2308/accr-51529	https://doi.org/10.2308/accr-51529	PROPN
ijtc-999	247	2	kovermann	kovermann	PROPN
ijtc-999	247	3	,	,	PUNCT
ijtc-999	247	4	j.	j.	PROPN
ijtc-999	247	5	,	,	PUNCT
ijtc-999	247	6	&	&	CCONJ
ijtc-999	247	7	velte	velte	NOUN
ijtc-999	247	8	,	,	PUNCT
ijtc-999	247	9	p.	p.	NOUN
ijtc-999	247	10	(	(	PUNCT
ijtc-999	247	11	2019	2019	NUM
ijtc-999	247	12	)	)	PUNCT
ijtc-999	247	13	.	.	PUNCT
ijtc-999	248	1	the	the	DET
ijtc-999	248	2	impact	impact	NOUN
ijtc-999	248	3	of	of	ADP
ijtc-999	248	4	corporate	corporate	ADJ
ijtc-999	248	5	governance	governance	NOUN
ijtc-999	248	6	on	on	ADP
ijtc-999	248	7	corporate	corporate	ADJ
ijtc-999	248	8	tax	tax	NOUN
ijtc-999	248	9	avoidance	avoidance	NOUN
ijtc-999	248	10	—	—	PUNCT
ijtc-999	248	11	a	a	DET
ijtc-999	248	12	literature	literature	NOUN
ijtc-999	248	13	review	review	NOUN
ijtc-999	248	14	.	.	PUNCT
ijtc-999	249	1	journal	journal	PROPN
ijtc-999	249	2	of	of	ADP
ijtc-999	249	3	international	international	ADJ
ijtc-999	249	4	accounting	accounting	NOUN
ijtc-999	249	5	,	,	PUNCT
ijtc-999	249	6	auditing	auditing	NOUN
ijtc-999	249	7	and	and	CCONJ
ijtc-999	249	8	taxation	taxation	NOUN
ijtc-999	249	9	,	,	PUNCT
ijtc-999	249	10	36	36	NUM
ijtc-999	249	11	.	.	PUNCT
ijtc-999	250	1	https://doi.org/10.1016/j.intaccaudtax.2019.100270	https://doi.org/10.1016/j.intaccaudtax.2019.100270	PROPN
ijtc-999	250	2	krisnadayu	krisnadayu	PROPN
ijtc-999	250	3	,	,	PUNCT
ijtc-999	250	4	d.	d.	PROPN
ijtc-999	250	5	,	,	PUNCT
ijtc-999	250	6	arieftiara	arieftiara	PROPN
ijtc-999	250	7	,	,	PUNCT
ijtc-999	250	8	d.	d.	PROPN
ijtc-999	250	9	,	,	PUNCT
ijtc-999	250	10	&	&	CCONJ
ijtc-999	250	11	julianto	julianto	PROPN
ijtc-999	250	12	,	,	PUNCT
ijtc-999	250	13	w.	w.	NOUN
ijtc-999	250	14	(	(	PUNCT
ijtc-999	250	15	2021	2021	NUM
ijtc-999	250	16	)	)	PUNCT
ijtc-999	250	17	.	.	PUNCT
ijtc-999	251	1	tata	tata	PROPN
ijtc-999	251	2	kelola	kelola	PROPN
ijtc-999	251	3	perusahaan	perusahaan	PROPN
ijtc-999	251	4	,	,	PUNCT
ijtc-999	251	5	tangguang	tangguang	PROPN
ijtc-999	251	6	jawab	jawab	PROPN
ijtc-999	251	7	sosial	sosial	PROPN
ijtc-999	251	8	perusahaan	perusahaan	PROPN
ijtc-999	251	9	dan	dan	PROPN
ijtc-999	251	10	penghindaran	penghindaran	VERB
ijtc-999	251	11	pajak	pajak	ADV
ijtc-999	251	12	.	.	PUNCT
ijtc-999	252	1	prosiding	proside	VERB
ijtc-999	252	2	national	national	ADJ
ijtc-999	252	3	seminar	seminar	NOUN
ijtc-999	252	4	on	on	ADP
ijtc-999	252	5	accounting	accounting	NOUN
ijtc-999	252	6	,	,	PUNCT
ijtc-999	252	7	finance	finance	NOUN
ijtc-999	252	8	,	,	PUNCT
ijtc-999	252	9	and	and	CCONJ
ijtc-999	252	10	economics	economic	NOUN
ijtc-999	252	11	(	(	PUNCT
ijtc-999	252	12	nsafe	nsafe	ADJ
ijtc-999	252	13	)	)	PUNCT
ijtc-999	252	14	,	,	PUNCT
ijtc-999	252	15	1(10	1(10	NUM
ijtc-999	252	16	)	)	PUNCT
ijtc-999	252	17	,	,	PUNCT
ijtc-999	252	18	38–55	38–55	NUM
ijtc-999	252	19	.	.	PUNCT
ijtc-999	253	1	lanis	lanis	PROPN
ijtc-999	253	2	,	,	PUNCT
ijtc-999	253	3	r.	r.	PROPN
ijtc-999	253	4	,	,	PUNCT
ijtc-999	253	5	&	&	CCONJ
ijtc-999	253	6	richardson	richardson	PROPN
ijtc-999	253	7	,	,	PUNCT
ijtc-999	253	8	g.	g.	PROPN
ijtc-999	253	9	(	(	PUNCT
ijtc-999	253	10	2012	2012	NUM
ijtc-999	253	11	)	)	PUNCT
ijtc-999	253	12	.	.	PUNCT
ijtc-999	254	1	corporate	corporate	ADJ
ijtc-999	254	2	social	social	ADJ
ijtc-999	254	3	responsibility	responsibility	NOUN
ijtc-999	254	4	and	and	CCONJ
ijtc-999	254	5	tax	tax	NOUN
ijtc-999	254	6	aggressiveness	aggressiveness	NOUN
ijtc-999	254	7	:	:	PUNCT
ijtc-999	254	8	an	an	DET
ijtc-999	254	9	empirical	empirical	ADJ
ijtc-999	254	10	analysis	analysis	NOUN
ijtc-999	254	11	.	.	PUNCT
ijtc-999	255	1	journal	journal	NOUN
ijtc-999	255	2	of	of	ADP
ijtc-999	255	3	accounting	accounting	NOUN
ijtc-999	255	4	and	and	CCONJ
ijtc-999	255	5	public	public	ADJ
ijtc-999	255	6	policy	policy	NOUN
ijtc-999	255	7	,	,	PUNCT
ijtc-999	255	8	31(1	31(1	NUM
ijtc-999	255	9	)	)	PUNCT
ijtc-999	255	10	,	,	PUNCT
ijtc-999	255	11	86–108	86–108	NUM
ijtc-999	255	12	.	.	PUNCT
ijtc-999	256	1	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	ADJ
ijtc-999	256	2	leipala	leipala	NOUN
ijtc-999	256	3	,	,	PUNCT
ijtc-999	256	4	a.	a.	NOUN
ijtc-999	256	5	(	(	PUNCT
ijtc-999	256	6	2017	2017	NUM
ijtc-999	256	7	)	)	PUNCT
ijtc-999	256	8	.	.	PUNCT
ijtc-999	257	1	do	do	VERB
ijtc-999	257	2	institutional	institutional	ADJ
ijtc-999	257	3	shareholders	shareholder	NOUN
ijtc-999	257	4	impact	impact	VERB
ijtc-999	257	5	corporate	corporate	ADJ
ijtc-999	257	6	tax	tax	NOUN
ijtc-999	257	7	avoidance	avoidance	NOUN
ijtc-999	257	8	?	?	PUNCT
ijtc-999	258	1	aalto	aalto	PROPN
ijtc-999	258	2	university	university	PROPN
ijtc-999	258	3	,	,	PUNCT
ijtc-999	258	4	64	64	NUM
ijtc-999	258	5	.	.	PUNCT
ijtc-999	259	1	lim	lim	PROPN
ijtc-999	259	2	,	,	PUNCT
ijtc-999	259	3	a.	a.	PROPN
ijtc-999	259	4	,	,	PUNCT
ijtc-999	259	5	&	&	CCONJ
ijtc-999	259	6	suparman	suparman	NOUN
ijtc-999	259	7	,	,	PUNCT
ijtc-999	259	8	m.	m.	NOUN
ijtc-999	259	9	(	(	PUNCT
ijtc-999	259	10	2022	2022	NUM
ijtc-999	259	11	)	)	PUNCT
ijtc-999	259	12	.	.	PUNCT
ijtc-999	260	1	the	the	DET
ijtc-999	260	2	impact	impact	NOUN
ijtc-999	260	3	of	of	ADP
ijtc-999	260	4	ownership	ownership	NOUN
ijtc-999	260	5	structure	structure	NOUN
ijtc-999	260	6	and	and	CCONJ
ijtc-999	260	7	board	board	NOUN
ijtc-999	260	8	characteristics	characteristic	NOUN
ijtc-999	260	9	on	on	ADP
ijtc-999	260	10	tax	tax	NOUN
ijtc-999	260	11	avoidance	avoidance	NOUN
ijtc-999	260	12	.	.	PUNCT
ijtc-999	261	1	amnesty	amnesty	NOUN
ijtc-999	261	2	:	:	PUNCT
ijtc-999	261	3	jural	jural	ADJ
ijtc-999	261	4	perpajakan	perpajakan	NOUN
ijtc-999	261	5	,	,	PUNCT
ijtc-999	261	6	5(2	5(2	NUM
ijtc-999	261	7	)	)	PUNCT
ijtc-999	261	8	,	,	PUNCT
ijtc-999	261	9	227–241	227–241	NUM
ijtc-999	261	10	.	.	PUNCT
ijtc-999	261	11	luo	luo	PROPN
ijtc-999	261	12	,	,	PUNCT
ijtc-999	261	13	x.	x.	PROPN
ijtc-999	261	14	,	,	PUNCT
ijtc-999	261	15	wang	wang	PROPN
ijtc-999	261	16	,	,	PUNCT
ijtc-999	261	17	h.	h.	PROPN
ijtc-999	261	18	,	,	PUNCT
ijtc-999	261	19	raithel	raithel	PROPN
ijtc-999	261	20	,	,	PUNCT
ijtc-999	261	21	s.	s.	PROPN
ijtc-999	261	22	,	,	PUNCT
ijtc-999	261	23	&	&	CCONJ
ijtc-999	261	24	zheng	zheng	PROPN
ijtc-999	261	25	,	,	PUNCT
ijtc-999	261	26	q.	q.	PROPN
ijtc-999	261	27	(	(	PUNCT
ijtc-999	261	28	2015	2015	NUM
ijtc-999	261	29	)	)	PUNCT
ijtc-999	261	30	.	.	PUNCT
ijtc-999	262	1	corporate	corporate	ADJ
ijtc-999	262	2	social	social	ADJ
ijtc-999	262	3	performance	performance	NOUN
ijtc-999	262	4	,	,	PUNCT
ijtc-999	262	5	analyst	analyst	NOUN
ijtc-999	262	6	stock	stock	NOUN
ijtc-999	262	7	recommendations	recommendation	NOUN
ijtc-999	262	8	,	,	PUNCT
ijtc-999	262	9	and	and	CCONJ
ijtc-999	262	10	firm	firm	ADJ
ijtc-999	262	11	future	future	ADJ
ijtc-999	262	12	returns	return	NOUN
ijtc-999	262	13	.	.	PUNCT
ijtc-999	263	1	strategic	strategic	ADJ
ijtc-999	263	2	management	management	NOUN
ijtc-999	263	3	journal	journal	NOUN
ijtc-999	263	4	,	,	PUNCT
ijtc-999	263	5	36(1	36(1	NUM
ijtc-999	263	6	)	)	PUNCT
ijtc-999	263	7	,	,	PUNCT
ijtc-999	263	8	123–136	123–136	NUM
ijtc-999	263	9	.	.	PUNCT
ijtc-999	264	1	https://doi.org/10.1002/smj.2219	https://doi.org/10.1002/smj.2219	PROPN
ijtc-999	264	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	264	3	kinanti	kinanti	PROPN
ijtc-999	264	4	,	,	PUNCT
ijtc-999	264	5	midiastuty	midiastuty	NOUN
ijtc-999	264	6	,	,	PUNCT
ijtc-999	264	7	suranta	suranta	NOUN
ijtc-999	264	8	,	,	PUNCT
ijtc-999	264	9	and	and	CCONJ
ijtc-999	264	10	putra	putra	PROPN
ijtc-999	264	11	58	58	NUM
ijtc-999	265	1	|	|	ADV
ijtc-999	265	2	ilomata	ilomata	PROPN
ijtc-999	265	3	international	international	ADJ
ijtc-999	265	4	journal	journal	NOUN
ijtc-999	265	5	of	of	ADP
ijtc-999	265	6	tax	tax	PROPN
ijtc-999	265	7	&	&	CCONJ
ijtc-999	265	8	accounting	accounting	PROPN
ijtc-999	265	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	265	10	midiastuty	midiastuty	NOUN
ijtc-999	265	11	,	,	PUNCT
ijtc-999	265	12	p.	p.	PROPN
ijtc-999	265	13	p.	p.	PROPN
ijtc-999	265	14	,	,	PUNCT
ijtc-999	265	15	indriani	indriani	PROPN
ijtc-999	265	16	,	,	PUNCT
ijtc-999	265	17	r.	r.	PROPN
ijtc-999	265	18	,	,	PUNCT
ijtc-999	265	19	suranta	suranta	NOUN
ijtc-999	265	20	,	,	PUNCT
ijtc-999	265	21	e.	e.	PROPN
ijtc-999	265	22	,	,	PUNCT
ijtc-999	265	23	&	&	CCONJ
ijtc-999	265	24	putri	putri	PROPN
ijtc-999	265	25	,	,	PUNCT
ijtc-999	265	26	sarry	sarry	PROPN
ijtc-999	265	27	irawati	irawati	PROPN
ijtc-999	265	28	.	.	PUNCT
ijtc-999	266	1	(	(	PUNCT
ijtc-999	266	2	2016	2016	NUM
ijtc-999	266	3	)	)	PUNCT
ijtc-999	266	4	.	.	PUNCT
ijtc-999	267	1	pengaruh	pengaruh	NOUN
ijtc-999	267	2	kepemilikan	kepemilikan	VERB
ijtc-999	267	3	pengendali	pengendali	PROPN
ijtc-999	267	4	dan	dan	PROPN
ijtc-999	267	5	corporate	corporate	PROPN
ijtc-999	267	6	governance	governance	NOUN
ijtc-999	267	7	terhadap	terhadap	PROPN
ijtc-999	267	8	tindakan	tindakan	PROPN
ijtc-999	267	9	pajak	pajak	PROPN
ijtc-999	267	10	agresif	agresif	ADJ
ijtc-999	267	11	.	.	PUNCT
ijtc-999	268	1	jurnal	jurnal	PROPN
ijtc-999	268	2	akuntansi	akuntansi	PROPN
ijtc-999	268	3	dan	dan	PROPN
ijtc-999	268	4	pajak	pajak	PROPN
ijtc-999	268	5	,	,	PUNCT
ijtc-999	268	6	19(agustus	19(agustus	NUM
ijtc-999	268	7	)	)	PUNCT
ijtc-999	268	8	,	,	PUNCT
ijtc-999	268	9	1–26	1–26	NOUN
ijtc-999	268	10	.	.	PUNCT
ijtc-999	269	1	midiastuty	midiastuty	NOUN
ijtc-999	269	2	,	,	PUNCT
ijtc-999	269	3	p.	p.	PROPN
ijtc-999	269	4	p.	p.	PROPN
ijtc-999	269	5	,	,	PUNCT
ijtc-999	269	6	suranta	suranta	NOUN
ijtc-999	269	7	,	,	PUNCT
ijtc-999	269	8	e.	e.	PROPN
ijtc-999	269	9	,	,	PUNCT
ijtc-999	269	10	&	&	CCONJ
ijtc-999	269	11	ramdhan	ramdhan	NOUN
ijtc-999	269	12	,	,	PUNCT
ijtc-999	269	13	p.	p.	NOUN
ijtc-999	269	14	m.	m.	NOUN
ijtc-999	269	15	(	(	PUNCT
ijtc-999	269	16	2017	2017	NUM
ijtc-999	269	17	)	)	PUNCT
ijtc-999	269	18	.	.	PUNCT
ijtc-999	270	1	pengaruh	pengaruh	NOUN
ijtc-999	270	2	kepemilikan	kepemilikan	PROPN
ijtc-999	270	3	terkonsentrasi	terkonsentrasi	PROPN
ijtc-999	270	4	dan	dan	PROPN
ijtc-999	270	5	corporate	corporate	PROPN
ijtc-999	270	6	governance	governance	PROPN
ijtc-999	270	7	terhadap	terhadap	PROPN
ijtc-999	270	8	agresivitas	agresivita	NOUN
ijtc-999	270	9	.	.	PUNCT
ijtc-999	271	1	simposium	simposium	PROPN
ijtc-999	271	2	nasional	nasional	PROPN
ijtc-999	271	3	akuntansi	akuntansi	PROPN
ijtc-999	271	4	xx	xx	PROPN
ijtc-999	271	5	,	,	PUNCT
ijtc-999	271	6	1	1	NUM
ijtc-999	271	7	,	,	PUNCT
ijtc-999	271	8	1	1	NUM
ijtc-999	271	9	–	–	SYM
ijtc-999	271	10	26	26	NUM
ijtc-999	271	11	.	.	PUNCT
ijtc-999	272	1	mita	mita	PROPN
ijtc-999	272	2	dewi	dewi	PROPN
ijtc-999	272	3	,	,	PUNCT
ijtc-999	272	4	n.	n.	PROPN
ijtc-999	272	5	(	(	PUNCT
ijtc-999	272	6	2019	2019	NUM
ijtc-999	272	7	)	)	PUNCT
ijtc-999	272	8	.	.	PUNCT
ijtc-999	273	1	pengaruh	pengaruh	NOUN
ijtc-999	273	2	kepemilikan	kepemilikan	VERB
ijtc-999	273	3	institusional	institusional	ADJ
ijtc-999	273	4	,	,	PUNCT
ijtc-999	273	5	dewan	dewan	PROPN
ijtc-999	273	6	komisaris	komisaris	PROPN
ijtc-999	273	7	independen	independen	PROPN
ijtc-999	273	8	dan	dan	PROPN
ijtc-999	273	9	komite	komite	PROPN
ijtc-999	273	10	audit	audit	PROPN
ijtc-999	273	11	terhadap	terhadap	PROPN
ijtc-999	273	12	penghindaran	penghindaran	VERB
ijtc-999	273	13	pajak	pajak	ADV
ijtc-999	273	14	(	(	PUNCT
ijtc-999	273	15	tax	tax	NOUN
ijtc-999	273	16	avoidance	avoidance	NOUN
ijtc-999	273	17	)	)	PUNCT
ijtc-999	273	18	pada	pada	PROPN
ijtc-999	273	19	perusahaan	perusahaan	PROPN
ijtc-999	273	20	perbankan	perbankan	PROPN
ijtc-999	273	21	yang	yang	PROPN
ijtc-999	273	22	terdaftar	terdaftar	PROPN
ijtc-999	273	23	di	di	PROPN
ijtc-999	273	24	bursa	bursa	PROPN
ijtc-999	273	25	efek	efek	PROPN
ijtc-999	273	26	indonesia	indonesia	PROPN
ijtc-999	273	27	periode	periode	PROPN
ijtc-999	273	28	2012	2012	NUM
ijtc-999	273	29	-	-	SYM
ijtc-999	273	30	2016	2016	NUM
ijtc-999	273	31	.	.	PUNCT
ijtc-999	274	1	maksimum	maksimum	ADJ
ijtc-999	274	2	,	,	PUNCT
ijtc-999	274	3	9(1	9(1	NUM
ijtc-999	274	4	)	)	PUNCT
ijtc-999	274	5	,	,	PUNCT
ijtc-999	274	6	40	40	NUM
ijtc-999	274	7	.	.	PUNCT
ijtc-999	275	1	https://doi.org/10.26714/mki.9.1.2019.40-51	https://doi.org/10.26714/mki.9.1.2019.40-51	PROPN
ijtc-999	275	2	muller	muller	PROPN
ijtc-999	275	3	,	,	PUNCT
ijtc-999	275	4	a.	a.	PROPN
ijtc-999	275	5	,	,	PUNCT
ijtc-999	275	6	&	&	CCONJ
ijtc-999	275	7	kolk	kolk	PROPN
ijtc-999	275	8	,	,	PUNCT
ijtc-999	275	9	a.	a.	NOUN
ijtc-999	275	10	(	(	PUNCT
ijtc-999	275	11	2015	2015	NUM
ijtc-999	275	12	)	)	PUNCT
ijtc-999	275	13	.	.	PUNCT
ijtc-999	276	1	responsible	responsible	ADJ
ijtc-999	276	2	tax	tax	NOUN
ijtc-999	276	3	as	as	ADP
ijtc-999	276	4	corporate	corporate	ADJ
ijtc-999	276	5	social	social	ADJ
ijtc-999	276	6	responsibility	responsibility	NOUN
ijtc-999	276	7	:	:	PUNCT
ijtc-999	276	8	the	the	DET
ijtc-999	276	9	case	case	NOUN
ijtc-999	276	10	of	of	ADP
ijtc-999	276	11	multinational	multinational	ADJ
ijtc-999	276	12	enterprises	enterprise	NOUN
ijtc-999	276	13	and	and	CCONJ
ijtc-999	276	14	effective	effective	ADJ
ijtc-999	276	15	tax	tax	NOUN
ijtc-999	276	16	in	in	ADP
ijtc-999	276	17	india	india	PROPN
ijtc-999	276	18	.	.	PUNCT
ijtc-999	277	1	business	business	NOUN
ijtc-999	277	2	and	and	CCONJ
ijtc-999	277	3	society	society	NOUN
ijtc-999	277	4	,	,	PUNCT
ijtc-999	277	5	54(4	54(4	NUM
ijtc-999	277	6	)	)	PUNCT
ijtc-999	277	7	,	,	PUNCT
ijtc-999	277	8	435–463	435–463	NUM
ijtc-999	277	9	.	.	PUNCT
ijtc-999	278	1	https://doi.org/10.1177/0007650312449989	https://doi.org/10.1177/0007650312449989	VERB
ijtc-999	278	2	ngadiman	ngadiman	ADJ
ijtc-999	278	3	,	,	PUNCT
ijtc-999	278	4	n.	n.	NOUN
ijtc-999	278	5	,	,	PUNCT
ijtc-999	278	6	&	&	CCONJ
ijtc-999	278	7	puspitasari	puspitasari	PROPN
ijtc-999	278	8	,	,	PUNCT
ijtc-999	278	9	c.	c.	PROPN
ijtc-999	278	10	(	(	PUNCT
ijtc-999	278	11	2017	2017	NUM
ijtc-999	278	12	)	)	PUNCT
ijtc-999	278	13	.	.	PUNCT
ijtc-999	279	1	pengaruh	pengaruh	NOUN
ijtc-999	279	2	leverage	leverage	NOUN
ijtc-999	279	3	,	,	PUNCT
ijtc-999	279	4	kepemilikan	kepemilikan	PROPN
ijtc-999	279	5	institusional	institusional	PROPN
ijtc-999	279	6	,	,	PUNCT
ijtc-999	279	7	dan	dan	PROPN
ijtc-999	279	8	ukuran	ukuran	PROPN
ijtc-999	279	9	perusahaan	perusahaan	PROPN
ijtc-999	279	10	terhadap	terhadap	PROPN
ijtc-999	279	11	penghindaran	penghindaran	VERB
ijtc-999	279	12	pajak	pajak	ADV
ijtc-999	279	13	(	(	PUNCT
ijtc-999	279	14	tax	tax	NOUN
ijtc-999	279	15	avoidance	avoidance	NOUN
ijtc-999	279	16	)	)	PUNCT
ijtc-999	279	17	pada	pada	PROPN
ijtc-999	279	18	perusahaan	perusahaan	PROPN
ijtc-999	279	19	sektor	sektor	PROPN
ijtc-999	279	20	manufaktur	manufaktur	PROPN
ijtc-999	279	21	yang	yang	PROPN
ijtc-999	279	22	terdaftar	terdaftar	PROPN
ijtc-999	279	23	di	di	PROPN
ijtc-999	279	24	bursa	bursa	PROPN
ijtc-999	279	25	efek	efek	NOUN
ijtc-999	279	26	indonesia	indonesia	PROPN
ijtc-999	279	27	2010	2010	NUM
ijtc-999	279	28	-	-	SYM
ijtc-999	279	29	2012	2012	NUM
ijtc-999	279	30	.	.	PUNCT
ijtc-999	280	1	jurnal	jurnal	PROPN
ijtc-999	280	2	akuntansi	akuntansi	PROPN
ijtc-999	280	3	,	,	PUNCT
ijtc-999	280	4	18(3	18(3	NUM
ijtc-999	280	5	)	)	PUNCT
ijtc-999	280	6	,	,	PUNCT
ijtc-999	280	7	408	408	NUM
ijtc-999	280	8	–	–	PUNCT
ijtc-999	280	9	421	421	NUM
ijtc-999	280	10	.	.	PUNCT
ijtc-999	280	11	https://doi.org/10.24912/ja.v18i3.273	https://doi.org/10.24912/ja.v18i3.273	X
ijtc-999	280	12	para	para	PROPN
ijtc-999	280	13	-	-	PUNCT
ijtc-999	280	14	gonzález	gonzález	PROPN
ijtc-999	280	15	,	,	PUNCT
ijtc-999	280	16	l.	l.	PROPN
ijtc-999	280	17	,	,	PUNCT
ijtc-999	280	18	&	&	CCONJ
ijtc-999	280	19	mascaraque	mascaraque	ADJ
ijtc-999	280	20	-	-	PUNCT
ijtc-999	280	21	ramírez	ramírez	NOUN
ijtc-999	280	22	,	,	PUNCT
ijtc-999	280	23	c.	c.	NOUN
ijtc-999	280	24	(	(	PUNCT
ijtc-999	280	25	2019	2019	NUM
ijtc-999	280	26	)	)	PUNCT
ijtc-999	280	27	.	.	PUNCT
ijtc-999	281	1	the	the	DET
ijtc-999	281	2	importance	importance	NOUN
ijtc-999	281	3	of	of	ADP
ijtc-999	281	4	official	official	ADJ
ijtc-999	281	5	certifications	certification	NOUN
ijtc-999	281	6	in	in	ADP
ijtc-999	281	7	globalized	globalized	ADJ
ijtc-999	281	8	companies	company	NOUN
ijtc-999	281	9	’	'	PUNCT
ijtc-999	281	10	performance	performance	NOUN
ijtc-999	281	11	:	:	PUNCT
ijtc-999	281	12	an	an	DET
ijtc-999	281	13	empirical	empirical	ADJ
ijtc-999	281	14	approach	approach	NOUN
ijtc-999	281	15	to	to	ADP
ijtc-999	281	16	the	the	DET
ijtc-999	281	17	shipbuilding	shipbuilding	NOUN
ijtc-999	281	18	industry	industry	NOUN
ijtc-999	281	19	.	.	PUNCT
ijtc-999	282	1	corporate	corporate	ADJ
ijtc-999	282	2	social	social	ADJ
ijtc-999	282	3	responsibility	responsibility	NOUN
ijtc-999	282	4	and	and	CCONJ
ijtc-999	282	5	environmental	environmental	ADJ
ijtc-999	282	6	management	management	NOUN
ijtc-999	282	7	,	,	PUNCT
ijtc-999	282	8	26(2	26(2	NUM
ijtc-999	282	9	)	)	PUNCT
ijtc-999	282	10	,	,	PUNCT
ijtc-999	282	11	408–415	408–415	NUM
ijtc-999	282	12	.	.	PUNCT
ijtc-999	283	1	https://doi.org/10.1002/csr.1692	https://doi.org/10.1002/csr.1692	PROPN
ijtc-999	283	2	pratiwi	pratiwi	NOUN
ijtc-999	283	3	,	,	PUNCT
ijtc-999	283	4	a.	a.	NOUN
ijtc-999	283	5	p.	p.	NOUN
ijtc-999	283	6	(	(	PUNCT
ijtc-999	283	7	2018	2018	NUM
ijtc-999	283	8	)	)	PUNCT
ijtc-999	283	9	.	.	PUNCT
ijtc-999	284	1	pengaruh	pengaruh	NOUN
ijtc-999	284	2	kepemilikan	kepemilikan	VERB
ijtc-999	284	3	institusional	institusional	ADJ
ijtc-999	284	4	dan	dan	PROPN
ijtc-999	284	5	kinerja	kinerja	PROPN
ijtc-999	284	6	keuangan	keuangan	PROPN
ijtc-999	284	7	terhadap	terhadap	PROPN
ijtc-999	284	8	penghindaran	penghindaran	VERB
ijtc-999	284	9	pajak	pajak	PROPN
ijtc-999	284	10	dengan	dengan	PROPN
ijtc-999	284	11	corporate	corporate	ADJ
ijtc-999	284	12	sosial	sosial	ADJ
ijtc-999	284	13	responsibility	responsibility	NOUN
ijtc-999	284	14	sebagai	sebagai	PROPN
ijtc-999	284	15	pemediasi	pemediasi	PROPN
ijtc-999	284	16	kepemilikan	kepemilikan	VERB
ijtc-999	284	17	institusional	institusional	ADJ
ijtc-999	284	18	dan	dan	PROPN
ijtc-999	284	19	kinerja	kinerja	PROPN
ijtc-999	284	20	keuangan	keuangan	PROPN
ijtc-999	284	21	terhadap	terhadap	PROPN
ijtc-999	284	22	penghindaran	penghindaran	VERB
ijtc-999	284	23	pajak	pajak	PROPN
ijtc-999	284	24	dengan	dengan	PROPN
ijtc-999	284	25	corporate	corporate	ADJ
ijtc-999	284	26	sosial	sosial	ADJ
ijtc-999	284	27	responsibility	responsibility	NOUN
ijtc-999	284	28	.	.	PUNCT
ijtc-999	285	1	jurnal	jurnal	ADJ
ijtc-999	285	2	ilmu	ilmu	PROPN
ijtc-999	285	3	manajemen	manajemen	PROPN
ijtc-999	285	4	&	&	CCONJ
ijtc-999	285	5	bisnis	bisnis	PROPN
ijtc-999	285	6	,	,	PUNCT
ijtc-999	285	7	9(2	9(2	NUM
ijtc-999	285	8	)	)	PUNCT
ijtc-999	285	9	,	,	PUNCT
ijtc-999	285	10	58–66	58–66	NUM
ijtc-999	285	11	.	.	PUNCT
ijtc-999	286	1	putranti	putranti	NOUN
ijtc-999	286	2	,	,	PUNCT
ijtc-999	286	3	a.	a.	PROPN
ijtc-999	286	4	s.	s.	PROPN
ijtc-999	286	5	,	,	PUNCT
ijtc-999	286	6	&	&	CCONJ
ijtc-999	286	7	setiawanta	setiawanta	PROPN
ijtc-999	286	8	,	,	PUNCT
ijtc-999	286	9	y.	y.	PROPN
ijtc-999	286	10	(	(	PUNCT
ijtc-999	286	11	2016	2016	NUM
ijtc-999	286	12	)	)	PUNCT
ijtc-999	286	13	.	.	PUNCT
ijtc-999	287	1	pengaruh	pengaruh	NOUN
ijtc-999	287	2	kepemilikan	kepemilikan	VERB
ijtc-999	287	3	institusional	institusional	ADJ
ijtc-999	287	4	,	,	PUNCT
ijtc-999	287	5	struktur	struktur	PROPN
ijtc-999	287	6	dewan	dewan	PROPN
ijtc-999	287	7	komisaris	komisaris	PROPN
ijtc-999	287	8	,	,	PUNCT
ijtc-999	287	9	kualitas	kualitas	PROPN
ijtc-999	287	10	audit	audit	VERB
ijtc-999	287	11	dan	dan	PROPN
ijtc-999	287	12	komite	komite	PROPN
ijtc-999	287	13	audit	audit	PROPN
ijtc-999	287	14	terhadap	terhadap	PROPN
ijtc-999	287	15	tax	tax	NOUN
ijtc-999	287	16	avoidance	avoidance	NOUN
ijtc-999	287	17	.	.	PUNCT
ijtc-999	288	1	jurnal	jurnal	PROPN
ijtc-999	288	2	akuntansi	akuntansi	PROPN
ijtc-999	288	3	dan	dan	PROPN
ijtc-999	288	4	auditing	auditing	PROPN
ijtc-999	288	5	,	,	PUNCT
ijtc-999	288	6	8(2	8(2	NUM
ijtc-999	288	7	)	)	PUNCT
ijtc-999	288	8	,	,	PUNCT
ijtc-999	288	9	1–14	1–14	PROPN
ijtc-999	288	10	.	.	PUNCT
ijtc-999	288	11	richardson	richardson	PROPN
ijtc-999	288	12	,	,	PUNCT
ijtc-999	288	13	g.	g.	PROPN
ijtc-999	288	14	,	,	PUNCT
ijtc-999	288	15	wang	wang	PROPN
ijtc-999	288	16	,	,	PUNCT
ijtc-999	288	17	b.	b.	PROPN
ijtc-999	288	18	,	,	PUNCT
ijtc-999	288	19	&	&	CCONJ
ijtc-999	288	20	zhang	zhang	PROPN
ijtc-999	288	21	,	,	PUNCT
ijtc-999	288	22	x.	x.	PROPN
ijtc-999	288	23	(	(	PUNCT
ijtc-999	288	24	2016	2016	NUM
ijtc-999	288	25	)	)	PUNCT
ijtc-999	288	26	.	.	PUNCT
ijtc-999	289	1	ownership	ownership	NOUN
ijtc-999	289	2	structure	structure	NOUN
ijtc-999	289	3	and	and	CCONJ
ijtc-999	289	4	corporate	corporate	ADJ
ijtc-999	289	5	tax	tax	NOUN
ijtc-999	289	6	avoidance	avoidance	NOUN
ijtc-999	289	7	:	:	PUNCT
ijtc-999	289	8	evidence	evidence	NOUN
ijtc-999	289	9	from	from	ADP
ijtc-999	289	10	publicly	publicly	ADV
ijtc-999	289	11	listed	list	VERB
ijtc-999	289	12	private	private	ADJ
ijtc-999	289	13	firms	firm	NOUN
ijtc-999	289	14	in	in	ADP
ijtc-999	289	15	china	china	PROPN
ijtc-999	289	16	.	.	PUNCT
ijtc-999	290	1	journal	journal	PROPN
ijtc-999	290	2	of	of	ADP
ijtc-999	290	3	contemporary	contemporary	PROPN
ijtc-999	290	4	accounting	accounting	NOUN
ijtc-999	290	5	and	and	CCONJ
ijtc-999	290	6	economics	economic	NOUN
ijtc-999	290	7	,	,	PUNCT
ijtc-999	290	8	12(2	12(2	NUM
ijtc-999	290	9	)	)	PUNCT
ijtc-999	290	10	,	,	PUNCT
ijtc-999	290	11	141–158	141–158	NUM
ijtc-999	290	12	.	.	PUNCT
ijtc-999	291	1	https://doi.org/10.1016/j.jcae.2016.06.003	https://doi.org/10.1016/j.jcae.2016.06.003	PROPN
ijtc-999	291	2	rudiatun	rudiatun	PROPN
ijtc-999	291	3	,	,	PUNCT
ijtc-999	291	4	r.	r.	PROPN
ijtc-999	291	5	,	,	PUNCT
ijtc-999	291	6	&	&	CCONJ
ijtc-999	291	7	suryaningrum	suryaningrum	PROPN
ijtc-999	291	8	,	,	PUNCT
ijtc-999	291	9	d.	d.	PROPN
ijtc-999	291	10	h.	h.	PROPN
ijtc-999	291	11	(	(	PUNCT
ijtc-999	291	12	2023	2023	NUM
ijtc-999	291	13	)	)	PUNCT
ijtc-999	291	14	.	.	PUNCT
ijtc-999	292	1	the	the	DET
ijtc-999	292	2	effect	effect	NOUN
ijtc-999	292	3	of	of	ADP
ijtc-999	292	4	ownership	ownership	NOUN
ijtc-999	292	5	structure	structure	NOUN
ijtc-999	292	6	and	and	CCONJ
ijtc-999	292	7	audit	audit	NOUN
ijtc-999	292	8	committee	committee	NOUN
ijtc-999	292	9	characteristics	characteristic	NOUN
ijtc-999	292	10	on	on	ADP
ijtc-999	292	11	tax	tax	NOUN
ijtc-999	292	12	avoidance	avoidance	NOUN
ijtc-999	292	13	with	with	ADP
ijtc-999	292	14	csr	csr	NOUN
ijtc-999	292	15	as	as	ADP
ijtc-999	292	16	intervening	intervene	VERB
ijtc-999	292	17	variable	variable	NOUN
ijtc-999	292	18	.	.	PUNCT
ijtc-999	293	1	7	7	NUM
ijtc-999	293	2	,	,	PUNCT
ijtc-999	293	3	1647–1664	1647–1664	NUM
ijtc-999	293	4	.	.	PUNCT
ijtc-999	293	5	rusli	rusli	PROPN
ijtc-999	293	6	,	,	PUNCT
ijtc-999	293	7	r.	r.	PROPN
ijtc-999	293	8	z.	z.	PROPN
ijtc-999	293	9	(	(	PUNCT
ijtc-999	293	10	2017	2017	NUM
ijtc-999	293	11	)	)	PUNCT
ijtc-999	293	12	.	.	PUNCT
ijtc-999	294	1	pengaruh	pengaruh	PROPN
ijtc-999	294	2	csr	csr	PROPN
ijtc-999	294	3	,	,	PUNCT
ijtc-999	294	4	konstitusional	konstitusional	ADJ
ijtc-999	294	5	,	,	PUNCT
ijtc-999	294	6	roa	roa	PROPN
ijtc-999	294	7	terhadap	terhadap	PROPN
ijtc-999	294	8	tax	tax	PROPN
ijtc-999	294	9	avoidance	avoidance	NOUN
ijtc-999	294	10	.	.	PUNCT
ijtc-999	295	1	jom	jom	PROPN
ijtc-999	295	2	fekon	fekon	PROPN
ijtc-999	295	3	,	,	PUNCT
ijtc-999	295	4	4(1	4(1	NOUN
ijtc-999	295	5	)	)	PUNCT
ijtc-999	295	6	,	,	PUNCT
ijtc-999	295	7	45–59	45–59	NOUN
ijtc-999	295	8	.	.	PUNCT
ijtc-999	295	9	salihu	salihu	NOUN
ijtc-999	295	10	,	,	PUNCT
ijtc-999	295	11	i.	i.	PROPN
ijtc-999	295	12	a.	a.	PROPN
ijtc-999	295	13	,	,	PUNCT
ijtc-999	295	14	annuar	annuar	ADJ
ijtc-999	295	15	,	,	PUNCT
ijtc-999	295	16	h.	h.	PROPN
ijtc-999	295	17	a.	a.	PROPN
ijtc-999	295	18	,	,	PUNCT
ijtc-999	295	19	&	&	CCONJ
ijtc-999	295	20	sheikh	sheikh	PROPN
ijtc-999	295	21	obid	obid	PROPN
ijtc-999	295	22	,	,	PUNCT
ijtc-999	295	23	s.	s.	PROPN
ijtc-999	295	24	n.	n.	PROPN
ijtc-999	295	25	(	(	PUNCT
ijtc-999	295	26	2015	2015	NUM
ijtc-999	295	27	)	)	PUNCT
ijtc-999	295	28	.	.	PUNCT
ijtc-999	296	1	foreign	foreign	ADJ
ijtc-999	296	2	investors	investor	NOUN
ijtc-999	296	3	’	’	PART
ijtc-999	296	4	interests	interest	NOUN
ijtc-999	296	5	and	and	CCONJ
ijtc-999	296	6	corporate	corporate	ADJ
ijtc-999	296	7	tax	tax	NOUN
ijtc-999	296	8	avoidance	avoidance	NOUN
ijtc-999	296	9	:	:	PUNCT
ijtc-999	296	10	evidence	evidence	NOUN
ijtc-999	296	11	from	from	ADP
ijtc-999	296	12	an	an	DET
ijtc-999	296	13	emerging	emerge	VERB
ijtc-999	296	14	economy	economy	NOUN
ijtc-999	296	15	.	.	PUNCT
ijtc-999	297	1	journal	journal	PROPN
ijtc-999	297	2	of	of	ADP
ijtc-999	297	3	contemporary	contemporary	PROPN
ijtc-999	297	4	accounting	accounting	NOUN
ijtc-999	297	5	and	and	CCONJ
ijtc-999	297	6	economics	economic	NOUN
ijtc-999	297	7	,	,	PUNCT
ijtc-999	297	8	11(2	11(2	NOUN
ijtc-999	297	9	)	)	PUNCT
ijtc-999	297	10	,	,	PUNCT
ijtc-999	297	11	138–147	138–147	NUM
ijtc-999	297	12	.	.	PUNCT
ijtc-999	298	1	https://doi.org/10.1016/j.jcae.2015.03.001	https://doi.org/10.1016/j.jcae.2015.03.001	ADJ
ijtc-999	298	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	298	3	kinanti	kinanti	NOUN
ijtc-999	298	4	,	,	PUNCT
ijtc-999	298	5	midiastuty	midiastuty	NOUN
ijtc-999	298	6	,	,	PUNCT
ijtc-999	298	7	suranta	suranta	NOUN
ijtc-999	298	8	,	,	PUNCT
ijtc-999	298	9	and	and	CCONJ
ijtc-999	298	10	putra	putra	PROPN
ijtc-999	298	11	59	59	NUM
ijtc-999	298	12	|	|	ADV
ijtc-999	298	13	ilomata	ilomata	PROPN
ijtc-999	298	14	international	international	ADJ
ijtc-999	298	15	journal	journal	NOUN
ijtc-999	298	16	of	of	ADP
ijtc-999	298	17	tax	tax	PROPN
ijtc-999	298	18	&	&	CCONJ
ijtc-999	298	19	accounting	accounting	PROPN
ijtc-999	298	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-999	298	21	sari	sari	NOUN
ijtc-999	298	22	,	,	PUNCT
ijtc-999	298	23	r.	r.	PROPN
ijtc-999	298	24	a.	a.	PROPN
ijtc-999	298	25	,	,	PUNCT
ijtc-999	298	26	&	&	CCONJ
ijtc-999	298	27	mulyani	mulyani	PROPN
ijtc-999	298	28	,	,	PUNCT
ijtc-999	298	29	s.	s.	PROPN
ijtc-999	298	30	d.	d.	PROPN
ijtc-999	298	31	(	(	PUNCT
ijtc-999	298	32	2020	2020	NUM
ijtc-999	298	33	)	)	PUNCT
ijtc-999	298	34	.	.	PUNCT
ijtc-999	299	1	pengaruh	pengaruh	PROPN
ijtc-999	299	2	risiko	risiko	PROPN
ijtc-999	299	3	perusahaan	perusahaan	PROPN
ijtc-999	299	4	dan	dan	PROPN
ijtc-999	299	5	kepemilikan	kepemilikan	PROPN
ijtc-999	299	6	institusional	institusional	PROPN
ijtc-999	299	7	terhadap	terhadap	PROPN
ijtc-999	299	8	tax	tax	NOUN
ijtc-999	299	9	avoidance	avoidance	NOUN
ijtc-999	299	10	dengan	dengan	PROPN
ijtc-999	299	11	corporate	corporate	ADJ
ijtc-999	299	12	social	social	ADJ
ijtc-999	299	13	responsibility	responsibility	NOUN
ijtc-999	299	14	sebagai	sebagai	PROPN
ijtc-999	299	15	variabel	variabel	PROPN
ijtc-999	299	16	moderasi	moderasi	PROPN
ijtc-999	299	17	.	.	PUNCT
ijtc-999	300	1	kocenin	kocenin	PROPN
ijtc-999	300	2	serial	serial	PROPN
ijtc-999	300	3	konferensi	konferensi	PROPN
ijtc-999	300	4	,	,	PUNCT
ijtc-999	300	5	webinar	webinar	NOUN
ijtc-999	300	6	nasional	nasional	ADJ
ijtc-999	300	7	cendikiawan	cendikiawan	PROPN
ijtc-999	300	8	ke	ke	PROPN
ijtc-999	300	9	6	6	NUM
ijtc-999	300	10	,	,	PUNCT
ijtc-999	300	11	1(1	1(1	NUM
ijtc-999	300	12	)	)	PUNCT
ijtc-999	300	13	,	,	PUNCT
ijtc-999	300	14	6.5.1	6.5.1	NUM
ijtc-999	300	15	-	-	SYM
ijtc-999	300	16	6.5.10	6.5.10	NUM
ijtc-999	300	17	.	.	PUNCT
ijtc-999	300	18	septiadi	septiadi	NOUN
ijtc-999	300	19	,	,	PUNCT
ijtc-999	300	20	i.	i.	NOUN
ijtc-999	300	21	,	,	PUNCT
ijtc-999	300	22	robiansyah	robiansyah	NOUN
ijtc-999	300	23	,	,	PUNCT
ijtc-999	300	24	a.	a.	NOUN
ijtc-999	300	25	,	,	PUNCT
ijtc-999	300	26	&	&	CCONJ
ijtc-999	300	27	suranta	suranta	PROPN
ijtc-999	300	28	,	,	PUNCT
ijtc-999	300	29	e.	e.	PROPN
ijtc-999	300	30	(	(	PUNCT
ijtc-999	300	31	2017	2017	NUM
ijtc-999	300	32	)	)	PUNCT
ijtc-999	300	33	.	.	PUNCT
ijtc-999	301	1	pengaruh	pengaruh	NOUN
ijtc-999	301	2	manajemen	manajeman	NOUN
ijtc-999	301	3	laba	laba	PROPN
ijtc-999	301	4	,	,	PUNCT
ijtc-999	301	5	corporate	corporate	ADJ
ijtc-999	301	6	governance	governance	NOUN
ijtc-999	301	7	,	,	PUNCT
ijtc-999	301	8	dan	dan	PROPN
ijtc-999	301	9	corporate	corporate	ADJ
ijtc-999	301	10	social	social	ADJ
ijtc-999	301	11	responsibility	responsibility	NOUN
ijtc-999	301	12	terhadap	terhadap	PROPN
ijtc-999	301	13	tax	tax	NOUN
ijtc-999	301	14	avoidance	avoidance	NOUN
ijtc-999	301	15	.	.	PUNCT
ijtc-999	302	1	journal	journal	PROPN
ijtc-999	302	2	of	of	ADP
ijtc-999	302	3	applied	apply	VERB
ijtc-999	302	4	managerial	managerial	ADJ
ijtc-999	302	5	accounting	accounting	NOUN
ijtc-999	302	6	,	,	PUNCT
ijtc-999	302	7	1(2	1(2	NUM
ijtc-999	302	8	)	)	PUNCT
ijtc-999	302	9	,	,	PUNCT
ijtc-999	302	10	114–133	114–133	NUM
ijtc-999	302	11	.	.	PUNCT
ijtc-999	303	1	https://doi.org/10.30871/jama.v1i2.502	https://doi.org/10.30871/jama.v1i2.502	PROPN
ijtc-999	303	2	shafirah	shafirah	PROPN
ijtc-999	303	3	,	,	PUNCT
ijtc-999	303	4	i.	i.	PROPN
ijtc-999	303	5	,	,	PUNCT
ijtc-999	303	6	risma	risma	PROPN
ijtc-999	303	7	,	,	PUNCT
ijtc-999	303	8	d.	d.	PROPN
ijtc-999	303	9	,	,	PUNCT
ijtc-999	303	10	&	&	CCONJ
ijtc-999	303	11	risma	risma	PROPN
ijtc-999	303	12	,	,	PUNCT
ijtc-999	303	13	d.	d.	PROPN
ijtc-999	303	14	(	(	PUNCT
ijtc-999	303	15	2022	2022	NUM
ijtc-999	303	16	)	)	PUNCT
ijtc-999	303	17	.	.	PUNCT
ijtc-999	304	1	pengaruh	pengaruh	NOUN
ijtc-999	304	2	pengungkapan	pengungkapan	VERB
ijtc-999	304	3	corporate	corporate	ADJ
ijtc-999	304	4	social	social	ADJ
ijtc-999	304	5	responsibility	responsibility	NOUN
ijtc-999	304	6	terhadap	terhadap	PROPN
ijtc-999	304	7	institutional	institutional	PROPN
ijtc-999	304	8	ownership	ownership	PROPN
ijtc-999	304	9	pada	pada	PROPN
ijtc-999	304	10	perusahaan	perusahaan	PROPN
ijtc-999	304	11	high	high	ADJ
ijtc-999	304	12	-	-	PUNCT
ijtc-999	304	13	profile	profile	NOUN
ijtc-999	304	14	yang	yang	NOUN
ijtc-999	304	15	listing	list	VERB
ijtc-999	304	16	di	di	NOUN
ijtc-999	304	17	bursa	bursa	PROPN
ijtc-999	304	18	efek	efek	PROPN
ijtc-999	304	19	indonesia	indonesia	PROPN
ijtc-999	304	20	.	.	PUNCT
ijtc-999	305	1	jurnal	jurnal	ADJ
ijtc-999	305	2	ekonomi	ekonomi	PROPN
ijtc-999	305	3	,	,	PUNCT
ijtc-999	305	4	keuangan	keuangan	VERB
ijtc-999	305	5	dan	dan	PROPN
ijtc-999	305	6	manajemen	manajemen	PROPN
ijtc-999	305	7	,	,	PUNCT
ijtc-999	305	8	18(3	18(3	NUM
ijtc-999	305	9	)	)	PUNCT
ijtc-999	305	10	,	,	PUNCT
ijtc-999	305	11	540	540	NUM
ijtc-999	305	12	.	.	PUNCT
ijtc-999	306	1	https://doi.org/10.29264/jinv.v18i3.11701	https://doi.org/10.29264/jinv.v18i3.11701	NUM
ijtc-999	306	2	shocker	shocker	NOUN
ijtc-999	306	3	,	,	PUNCT
ijtc-999	306	4	a.	a.	NOUN
ijtc-999	306	5	d.	d.	PROPN
ijtc-999	306	6	,	,	PUNCT
ijtc-999	306	7	&	&	CCONJ
ijtc-999	306	8	sethi	sethi	PROPN
ijtc-999	306	9	,	,	PUNCT
ijtc-999	306	10	s.	s.	PROPN
ijtc-999	306	11	p.	p.	PROPN
ijtc-999	306	12	(	(	PUNCT
ijtc-999	306	13	1973	1973	NUM
ijtc-999	306	14	)	)	PUNCT
ijtc-999	306	15	.	.	PUNCT
ijtc-999	307	1	an	an	DET
ijtc-999	307	2	approach	approach	NOUN
ijtc-999	307	3	to	to	ADP
ijtc-999	307	4	incorporating	incorporate	VERB
ijtc-999	307	5	societal	societal	ADJ
ijtc-999	307	6	preferences	preference	NOUN
ijtc-999	307	7	in	in	ADP
ijtc-999	307	8	developing	develop	VERB
ijtc-999	307	9	corporate	corporate	ADJ
ijtc-999	307	10	action	action	NOUN
ijtc-999	307	11	strategies	strategy	NOUN
ijtc-999	307	12	.	.	PUNCT
ijtc-999	308	1	california	california	PROPN
ijtc-999	308	2	management	management	PROPN
ijtc-999	308	3	review	review	PROPN
ijtc-999	308	4	,	,	PUNCT
ijtc-999	308	5	xv(4	xv(4	PROPN
ijtc-999	308	6	)	)	PUNCT
ijtc-999	308	7	.	.	PUNCT
ijtc-999	309	1	sunarto	sunarto	PROPN
ijtc-999	309	2	,	,	PUNCT
ijtc-999	309	3	s.	s.	PROPN
ijtc-999	309	4	,	,	PUNCT
ijtc-999	309	5	widjaja	widjaja	PROPN
ijtc-999	309	6	,	,	PUNCT
ijtc-999	309	7	b.	b.	PROPN
ijtc-999	309	8	,	,	PUNCT
ijtc-999	309	9	&	&	CCONJ
ijtc-999	309	10	oktaviani	oktaviani	PROPN
ijtc-999	309	11	,	,	PUNCT
ijtc-999	309	12	r.	r.	PROPN
ijtc-999	309	13	m.	m.	PROPN
ijtc-999	309	14	(	(	PUNCT
ijtc-999	309	15	2021	2021	NUM
ijtc-999	309	16	)	)	PUNCT
ijtc-999	309	17	.	.	PUNCT
ijtc-999	310	1	the	the	DET
ijtc-999	310	2	effect	effect	NOUN
ijtc-999	310	3	of	of	ADP
ijtc-999	310	4	corporate	corporate	ADJ
ijtc-999	310	5	governance	governance	NOUN
ijtc-999	310	6	on	on	ADP
ijtc-999	310	7	tax	tax	NOUN
ijtc-999	310	8	avoidance	avoidance	NOUN
ijtc-999	310	9	:	:	PUNCT
ijtc-999	310	10	the	the	DET
ijtc-999	310	11	role	role	NOUN
ijtc-999	310	12	of	of	ADP
ijtc-999	310	13	profitability	profitability	NOUN
ijtc-999	310	14	as	as	ADP
ijtc-999	310	15	a	a	DET
ijtc-999	310	16	mediating	mediate	VERB
ijtc-999	310	17	variable	variable	NOUN
ijtc-999	310	18	.	.	PUNCT
ijtc-999	311	1	journal	journal	NOUN
ijtc-999	311	2	of	of	ADP
ijtc-999	311	3	asian	asian	ADJ
ijtc-999	311	4	finance	finance	NOUN
ijtc-999	311	5	,	,	PUNCT
ijtc-999	311	6	economics	economic	NOUN
ijtc-999	311	7	and	and	CCONJ
ijtc-999	311	8	business	business	NOUN
ijtc-999	311	9	,	,	PUNCT
ijtc-999	311	10	8(3	8(3	NUM
ijtc-999	311	11	)	)	PUNCT
ijtc-999	311	12	,	,	PUNCT
ijtc-999	311	13	217–227	217–227	NUM
ijtc-999	311	14	.	.	PUNCT
ijtc-999	311	15	https://doi.org/10.13106/jafeb.2021.vol8.no3.0217	https://doi.org/10.13106/jafeb.2021.vol8.no3.0217	NOUN
ijtc-999	311	16	suranta	suranta	NOUN
ijtc-999	311	17	,	,	PUNCT
ijtc-999	311	18	e.	e.	PROPN
ijtc-999	311	19	,	,	PUNCT
ijtc-999	311	20	midiastuty	midiastuty	PROPN
ijtc-999	311	21	,	,	PUNCT
ijtc-999	311	22	p.	p.	PROPN
ijtc-999	311	23	,	,	PUNCT
ijtc-999	311	24	&	&	CCONJ
ijtc-999	311	25	hasibuan	hasibuan	PROPN
ijtc-999	311	26	,	,	PUNCT
ijtc-999	311	27	h.	h.	PROPN
ijtc-999	311	28	r.	r.	PROPN
ijtc-999	311	29	(	(	PUNCT
ijtc-999	311	30	2020	2020	NUM
ijtc-999	311	31	)	)	PUNCT
ijtc-999	311	32	.	.	PUNCT
ijtc-999	312	1	the	the	DET
ijtc-999	312	2	effect	effect	NOUN
ijtc-999	312	3	of	of	ADP
ijtc-999	312	4	foreign	foreign	ADJ
ijtc-999	312	5	ownership	ownership	NOUN
ijtc-999	312	6	structure	structure	NOUN
ijtc-999	312	7	and	and	CCONJ
ijtc-999	312	8	foreign	foreign	ADJ
ijtc-999	312	9	commissioners	commissioner	NOUN
ijtc-999	312	10	’	’	PART
ijtc-999	312	11	board	board	NOUN
ijtc-999	312	12	of	of	ADP
ijtc-999	312	13	tax	tax	NOUN
ijtc-999	312	14	avoidance	avoidance	NOUN
ijtc-999	312	15	.	.	PUNCT
ijtc-999	313	1	journal	journal	PROPN
ijtc-999	313	2	of	of	ADP
ijtc-999	313	3	economics	economic	NOUN
ijtc-999	313	4	,	,	PUNCT
ijtc-999	313	5	business	business	NOUN
ijtc-999	313	6	,	,	PUNCT
ijtc-999	313	7	&	&	CCONJ
ijtc-999	313	8	accountancy	accountancy	PROPN
ijtc-999	313	9	ventura	ventura	PROPN
ijtc-999	313	10	,	,	PUNCT
ijtc-999	313	11	22(3	22(3	NUM
ijtc-999	313	12	)	)	PUNCT
ijtc-999	313	13	,	,	PUNCT
ijtc-999	313	14	309–318	309–318	NUM
ijtc-999	313	15	.	.	PUNCT
ijtc-999	313	16	https://doi.org/10.14414/jebav.v22i3.2143	https://doi.org/10.14414/jebav.v22i3.2143	PROPN
ijtc-999	313	17	sutomo	sutomo	PROPN
ijtc-999	313	18	,	,	PUNCT
ijtc-999	313	19	h.	h.	PROPN
ijtc-999	313	20	,	,	PUNCT
ijtc-999	313	21	&	&	CCONJ
ijtc-999	313	22	djaddang	djaddang	PROPN
ijtc-999	313	23	,	,	PUNCT
ijtc-999	313	24	s.	s.	PROPN
ijtc-999	313	25	(	(	PUNCT
ijtc-999	313	26	1970	1970	NUM
ijtc-999	313	27	)	)	PUNCT
ijtc-999	313	28	.	.	PUNCT
ijtc-999	314	1	determinan	determinan	ADJ
ijtc-999	314	2	tax	tax	NOUN
ijtc-999	314	3	avoidance	avoidance	NOUN
ijtc-999	314	4	perusahaan	perusahaan	PROPN
ijtc-999	314	5	manufaktur	manufaktur	PROPN
ijtc-999	314	6	di	di	PROPN
ijtc-999	314	7	indonesia	indonesia	PROPN
ijtc-999	314	8	.	.	PUNCT
ijtc-999	315	1	jurnal	jurnal	PROPN
ijtc-999	315	2	riset	riset	PROPN
ijtc-999	315	3	akuntansi	akuntansi	PROPN
ijtc-999	315	4	&	&	CCONJ
ijtc-999	315	5	perpajakan	perpajakan	PROPN
ijtc-999	315	6	(	(	PUNCT
ijtc-999	315	7	jrap	jrap	NOUN
ijtc-999	315	8	)	)	PUNCT
ijtc-999	315	9	,	,	PUNCT
ijtc-999	315	10	4(01	4(01	NUM
ijtc-999	315	11	)	)	PUNCT
ijtc-999	315	12	,	,	PUNCT
ijtc-999	315	13	32–46	32–46	NUM
ijtc-999	315	14	.	.	PUNCT
ijtc-999	316	1	https://doi.org/10.35838/jrap.v4i01.148	https://doi.org/10.35838/jrap.v4i01.148	PROPN
ijtc-999	316	2	utthavi	utthavi	NOUN
ijtc-999	316	3	,	,	PUNCT
ijtc-999	316	4	w.	w.	PROPN
ijtc-999	316	5	h.	h.	PROPN
ijtc-999	316	6	(	(	PUNCT
ijtc-999	316	7	2015	2015	NUM
ijtc-999	316	8	)	)	PUNCT
ijtc-999	316	9	.	.	PUNCT
ijtc-999	317	1	kepemilikan	kepemilikan	PROPN
ijtc-999	317	2	terkonsentrasi	terkonsentrasi	PROPN
ijtc-999	317	3	dan	dan	PROPN
ijtc-999	317	4	tax	tax	PROPN
ijtc-999	317	5	avoidance	avoidance	PROPN
ijtc-999	317	6	perusahaan	perusahaan	PROPN
ijtc-999	317	7	yang	yang	PROPN
ijtc-999	317	8	terdaftar	terdaftar	PROPN
ijtc-999	317	9	di	di	PROPN
ijtc-999	317	10	bursa	bursa	PROPN
ijtc-999	317	11	efek	efek	PROPN
ijtc-999	317	12	indonesia	indonesia	PROPN
ijtc-999	317	13	.	.	PUNCT
ijtc-999	318	1	jurnal	jurnal	PROPN
ijtc-999	318	2	bisnis	bisnis	PROPN
ijtc-999	318	3	dan	dan	PROPN
ijtc-999	318	4	kewirausahaan	kewirausahaan	PROPN
ijtc-999	318	5	,	,	PUNCT
ijtc-999	318	6	11(3	11(3	NUM
ijtc-999	318	7	)	)	PUNCT
ijtc-999	318	8	,	,	PUNCT
ijtc-999	318	9	213–220	213–220	NUM
ijtc-999	318	10	.	.	PUNCT
ijtc-999	319	1	yusuf	yusuf	PROPN
ijtc-999	319	2	,	,	PUNCT
ijtc-999	319	3	m.	m.	NOUN
ijtc-999	319	4	,	,	PUNCT
ijtc-999	319	5	ismail	ismail	PROPN
ijtc-999	319	6	,	,	PUNCT
ijtc-999	319	7	t.	t.	PROPN
ijtc-999	319	8	,	,	PUNCT
ijtc-999	319	9	taqi	taqi	NOUN
ijtc-999	319	10	,	,	PUNCT
ijtc-999	319	11	m.	m.	NOUN
ijtc-999	319	12	,	,	PUNCT
ijtc-999	319	13	&	&	CCONJ
ijtc-999	319	14	muchlish	muchlish	PROPN
ijtc-999	319	15	,	,	PUNCT
ijtc-999	319	16	m.	m.	NOUN
ijtc-999	319	17	(	(	PUNCT
ijtc-999	319	18	2023	2023	NUM
ijtc-999	319	19	)	)	PUNCT
ijtc-999	319	20	.	.	PUNCT
ijtc-999	320	1	ownership	ownership	NOUN
ijtc-999	320	2	structure	structure	NOUN
ijtc-999	320	3	of	of	ADP
ijtc-999	320	4	tax	tax	NOUN
ijtc-999	320	5	avoidance	avoidance	NOUN
ijtc-999	320	6	 	 	SPACE
ijtc-999	320	7	:	:	PUNCT
ijtc-999	320	8	analysis	analysis	NOUN
ijtc-999	320	9	before	before	ADV
ijtc-999	320	10	and	and	CCONJ
ijtc-999	320	11	after	after	ADP
ijtc-999	320	12	tax	tax	NOUN
ijtc-999	320	13	reform	reform	NOUN
ijtc-999	320	14	changes	change	NOUN
ijtc-999	320	15	.	.	PUNCT
ijtc-999	321	1	2	2	X
ijtc-999	321	2	.	.	X
ijtc-999	321	3	https://doi.org/10.4108/eai.4-11-2022.2328935	https://doi.org/10.4108/eai.4-11-2022.2328935	PROPN
ijtc-999	321	4	zeng	zeng	PROPN
ijtc-999	321	5	,	,	PUNCT
ijtc-999	321	6	t.	t.	PROPN
ijtc-999	321	7	(	(	PUNCT
ijtc-999	321	8	2019	2019	NUM
ijtc-999	321	9	)	)	PUNCT
ijtc-999	321	10	.	.	PUNCT
ijtc-999	322	1	relationship	relationship	NOUN
ijtc-999	322	2	between	between	ADP
ijtc-999	322	3	corporate	corporate	ADJ
ijtc-999	322	4	social	social	ADJ
ijtc-999	322	5	responsibility	responsibility	NOUN
ijtc-999	322	6	and	and	CCONJ
ijtc-999	322	7	tax	tax	NOUN
ijtc-999	322	8	avoidance	avoidance	NOUN
ijtc-999	322	9	:	:	PUNCT
ijtc-999	322	10	international	international	ADJ
ijtc-999	322	11	evidence	evidence	NOUN
ijtc-999	322	12	.	.	PUNCT
ijtc-999	323	1	social	social	ADJ
ijtc-999	323	2	responsibility	responsibility	NOUN
ijtc-999	323	3	journal	journal	NOUN
ijtc-999	323	4	,	,	PUNCT
ijtc-999	323	5	15(2	15(2	NUM
ijtc-999	323	6	)	)	PUNCT
ijtc-999	323	7	,	,	PUNCT
ijtc-999	323	8	244–257	244–257	NUM
ijtc-999	323	9	.	.	PUNCT
ijtc-999	324	1	https://doi.org/10.1108/srj-03-2018-0056	https://doi.org/10.1108/srj-03-2018-0056	NUM
ijtc-999	324	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ