{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001490362,0.0003601592,0.0004566514,0.001496479,0.001134405,0.003438042,0.0006337711,0.0004349225,0.0270928],"category_scores_gemma":[0.004764222,0.000208013,0.0004870456,0.003232958,0.0006499329,0.002494705,0.001251028,0.00145472,0.003273066],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002704779,"about_ca_system_score_gemma":0.002305413,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03308377,"about_ca_topic_score_gemma":0.0428746,"domain_scores_codex":[0.9988046,0.0003101134,0.00008289086,0.0002183017,0.00039274,0.000191486],"domain_scores_gemma":[0.9963071,0.001515,0.0006183571,0.0002495566,0.001084738,0.0002253093],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001149593,0.0006171525,0.5543002,0.001824736,0.0005344199,0.001946254,0.01582979,0.01661958,0.002941155,0.07571075,0.06121055,0.2673158],"study_design_scores_gemma":[0.00004799114,0.0003710044,0.6095536,0.0007388348,0.0004252856,0.001160599,0.08092362,0.01906615,0.005558407,0.03284706,0.2491617,0.0001456849],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7498234,0.002286758,0.01033459,0.00387772,0.0001827468,0.0002542226,0.01061083,0.0001369933,0.2224928],"genre_scores_gemma":[0.9409154,0.001280657,0.003052034,0.0004129853,0.00002983794,0.0001351124,0.003323737,0.00006220595,0.05078808],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03308377,"threshold_uncertainty_score":0.09063441,"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."}}