{"id":"W4212778259","doi":"10.5267/j.ac.2021.10.004","title":"Moderation of risk preferences on factors influencing MSME taxpayer compliance in Indonesian digital transactions","year":2022,"lang":"en","type":"article","venue":"Accounting","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Sanctions; Taxpayer; Moderation; Compliance (psychology); Quality (philosophy); Database transaction; Accounting; Public economics; Economics; Computer science; Database; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.001849115,0.0002068177,0.0002667033,0.0006396695,0.0006179755,0.001810231,0.0001948611,0.0004192217,0.005284423],"category_scores_gemma":[0.01080231,0.0001429571,0.0003205405,0.0006867956,0.0005637876,0.0008271577,0.0008799402,0.000819629,0.0003437239],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004433208,"about_ca_system_score_gemma":0.0008596379,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004920993,"about_ca_topic_score_gemma":0.005129797,"domain_scores_codex":[0.9983493,0.0008215059,0.0001473423,0.0001746825,0.0002568717,0.0002503646],"domain_scores_gemma":[0.9878688,0.006343958,0.003711899,0.000521002,0.00061352,0.0009406969],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001088995,0.000314094,0.9876494,0.00001674014,0.00006064147,0.0002280361,0.002910072,0.0001985909,0.0002450183,0.0006726959,0.0000982057,0.007497562],"study_design_scores_gemma":[0.000006761228,0.0000922315,0.9872809,0.00002877126,0.00005098854,0.0001409929,0.008736569,0.002325665,0.0002318052,0.0005249032,0.0005694253,0.00001096112],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9985656,0.00002686137,0.00008555489,0.00008502125,0.000002105928,0.00000538178,0.00001610415,9.337891e-7,0.001212357],"genre_scores_gemma":[0.9996661,0.00001845503,0.00004962959,0.000009394983,0.000001823153,0.000002152553,0.00001494903,5.388155e-7,0.0002370418],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005284423,"threshold_uncertainty_score":0.0176782,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05953866563891986,"score_gpt":0.2341536590060291,"score_spread":0.1746149933671093,"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."}}