{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":["metaepi_narrow"],"category_scores_codex":[0.001123371,0.001315932,0.001880287,0.0008802694,0.004388432,0.002017583,0.001691831,0.0003301551,0.004123615],"category_scores_gemma":[0.0001769458,0.001561749,0.001153728,0.001519399,0.0005749649,0.0007090522,0.0006291848,0.00219693,0.0004458802],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009972085,"about_ca_system_score_gemma":0.0005448026,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002309403,"about_ca_topic_score_gemma":0.000352886,"domain_scores_codex":[0.9923463,0.0003576954,0.002493471,0.002215054,0.0006723782,0.001915127],"domain_scores_gemma":[0.995346,0.0001718882,0.002127982,0.001291751,0.0002277566,0.0008346799],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004460039,0.00201941,0.9560237,0.0003330258,0.001191287,0.0004898221,0.01082002,0.00003131637,0.0002868726,0.01135232,0.01196303,0.005043216],"study_design_scores_gemma":[0.001672932,0.001571331,0.5010843,0.00008961645,0.0001328584,0.0003432081,0.007144161,0.0002017371,0.0001427159,0.0001672959,0.4860165,0.001433349],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9332353,0.008486005,0.00008477713,0.009857483,0.003731333,0.001415125,0.00220632,0.0003162127,0.04066737],"genre_scores_gemma":[0.9713057,0.0007623617,0.0002521799,0.001297546,0.001257347,0.0003770739,0.0008494928,0.0002226197,0.02367562],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4740534,"threshold_uncertainty_score":0.9999592,"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."}}