KEPATUHAN WAJIB PAJAK: INVESTIGASI EMPIRIS PADA INDUSTRI PERHOTELAN
Bibliographic record
Abstract
Tujuan untuk membuktikan pengaruh kesadaran wajib pajak, kualitas pelayanan, pemahaman peraturan, kewajiban moral, sanksi pajak, dan sanksi pajak terhadap kepatuhan wajib pajak hotel pada Badan Pendapatan Daerah Kabupaten Banyumas. Jumlah sampel dalam penelitian ini menggunakan rumus Slovin, jumlah sampel berdasarkan perhitungan rumus adalah 36 Wajib Pajak. Teknik sampling menggunakan simple random sampling atau penarikan sampel acak. Model yang digunakan untuk menguji hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan, kewajiban moral, dan sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Sedangkan pemahaman peraturan dan aplikasi satria pajakberpengaruh positif terhadap kepatuhan wajib pajak. Keterbatasan dari penelitian ini adalah sampel yang terlalu kecil sehingga disarankan untuk penelitian berikutnya dapat memperluas cakupan responden amatan.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.007 | 0.003 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.008 | 0.001 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".