{"id":"W4387758594","doi":"10.7454/jabt.v5i1.1034","title":"ANALISIS PERUBAHAN TARIF PROGRESIF PAJAK PENGHASILAN ORANG PRIBADI DALAM UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN DITINJAU DARI AZAS KEADILAN","year":2022,"lang":"id","type":"article","venue":"Jurnal Administrasi Bisnis Terapan","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"Continental (Canada)","funders":"","keywords":"Taxable income; Taxpayer; Income tax; Accounting; State income tax; Accounts payable; Economic Justice; Gross income; Economics; Tax law; Business; Value-added tax; Public economics; Law; Political science; Tax reform; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001173913,0.0002121425,0.0001677023,0.001913351,0.0008019434,0.00196577,0.0003699519,0.00024277,0.00745604],"category_scores_gemma":[0.002736924,0.0001347737,0.0002040105,0.002971153,0.0006471031,0.001217931,0.0007811986,0.000657123,0.0008561931],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001456567,"about_ca_system_score_gemma":0.001521683,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01256894,"about_ca_topic_score_gemma":0.02026551,"domain_scores_codex":[0.9993206,0.0001236094,0.00004535109,0.00008077384,0.0003221271,0.0001074826],"domain_scores_gemma":[0.997924,0.0007480314,0.0003748488,0.00009446296,0.0007656913,0.00009306357],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003138607,0.0003518463,0.5849138,0.001461145,0.0001558427,0.004356337,0.07158309,0.002120504,0.005408582,0.03295357,0.02029203,0.2760894],"study_design_scores_gemma":[0.000009077467,0.0001093067,0.791598,0.0002736173,0.00006820018,0.0009135419,0.08399425,0.001442131,0.002341772,0.001148263,0.1180695,0.00003215297],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9346132,0.001172587,0.0007270459,0.0007792577,0.00002272097,0.00006955464,0.0007754083,0.00005710037,0.06178305],"genre_scores_gemma":[0.9866215,0.001059706,0.0008090787,0.00006014151,0.00001036752,0.00004799438,0.0006941559,0.00002525898,0.01067186],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01256894,"threshold_uncertainty_score":0.02499157,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03751786129822286,"score_gpt":0.2545090157284056,"score_spread":0.2169911544301827,"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."}}