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Record W3016354167 · doi:10.25105/pakar.v0i0.6888

PENGARUH KEPERCAYAAN TIMBAL BALIK DAN KEKUASAAN OTORITAS PAJAK TERHADAP TINGKAT KEPATUHAN PAJAK DENGAN VOLUNTARY TAX COMPLIANCE SEBAGAI VARIABEL MODERASI

2020· article· id· W3016354167 on OpenAlexaff
Kristina Wada Betu, Susi Dwi Mulyani

Bibliographic record

VenueProsiding Seminar Nasional Pakar · 2020
Typearticle
Languageid
FieldEconomics, Econometrics and Finance
TopicTaxation and Compliance Studies
Canadian institutionsWiLAN (Canada)
Fundersnot available
KeywordsChemistry

Abstract

fetched live from OpenAlex

Penelitian Ini bertujuan untuk menguji Pengaruh Kepercayaan Timbal Balik dan Kekuasaan Otoritas Pajak Terhadap Tingkat Kepatuhan Pajak dengan Voluntary Tax Compliance Sebagai Variabel Moderasi. Sample Penelitian Ini adalah Wajib Pajak OP Yang Berada Di Wilayah Dki Jakarta sebanyak 106 responden. Data primer dikumpulkan menggunakan kuesioner. Metode analisis data menggunakan Structural Equation Model (SEM). Hasil uji hipotesis menunjukan bahwa kepercayaan timbal balik dan kekuasaan otoritas pajak berpengaruh positif terhadap tingkat kepatuhan pajak, sedangkan voluntary tax compliance tidak terbukti memperkuat pengaruh Kepercayaan timbal balik dan kekuasaan otoritas pajak terhadap Tingkat kepatuhan pajak.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Insufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.418
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0020.001
Bibliometrics0.0000.001
Science and technology studies0.0020.000
Scholarly communication0.0010.001
Open science0.0010.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0000.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.078
GPT teacher head0.255
Teacher spread0.177 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations4
Published2020
Admission routes1
Has abstractyes

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