{"id":"W3170092167","doi":"10.22146/abis.v6i4.58801","title":"ANALISIS PERLAKUAN PEMENUHAN KEWAJIBAN PAJAK PERTAMBAHAN NILAI (PPN) BAGI USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI INDONESIA","year":2020,"lang":"id","type":"article","venue":"ABIS Accounting and Business Information Systems Journal","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Kementerian Keuangan Republik Indonesia; Universitas Indonesia","keywords":"Political science; Humanities; Business administration; Business; Philosophy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001368896,0.0005952332,0.001165841,0.0006301064,0.001821744,0.003804631,0.0005291683,0.000288025,0.0001061322],"category_scores_gemma":[0.0004379463,0.0006142006,0.0002362075,0.001279615,0.0001452234,0.004873018,0.0002257524,0.0006990137,0.0003466265],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002173115,"about_ca_system_score_gemma":0.0001393429,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000339453,"about_ca_topic_score_gemma":0.00002203988,"domain_scores_codex":[0.9956235,0.00009105908,0.002715795,0.000461203,0.0003844592,0.0007239728],"domain_scores_gemma":[0.9945086,0.00007121695,0.003624207,0.0003367332,0.001107284,0.0003519256],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008973055,0.00008182006,0.9620666,0.001386832,0.000450207,0.00001051783,0.01497919,0.0008999176,0.00003083822,0.003588383,0.009950859,0.006465109],"study_design_scores_gemma":[0.002001038,0.0001054615,0.618176,0.0005433789,0.00008454354,0.0001684322,0.02453293,0.0085438,0.00001022594,0.00002462254,0.3448403,0.0009692485],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9648442,0.009511707,0.005507661,0.006658405,0.003657426,0.0005991578,0.0001909748,0.0001201046,0.008910405],"genre_scores_gemma":[0.9926313,0.004030271,0.00007483103,0.001411865,0.001555396,0.00003264173,0.00008053992,0.00004573917,0.0001374526],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3438905,"threshold_uncertainty_score":0.9996309,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03153701169596154,"score_gpt":0.2162521624505279,"score_spread":0.1847151507545663,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}