MétaCan
Menu
Back to cohort
Record W4210293085 · doi:10.31219/osf.io/yv39z

anaisis penerapan pajak E-Commerce dengan Konvensional

2021· preprint· id· W4210293085 on OpenAlexaff
stefanus tegar kurniawan, Desi Fatmawati, Yohanes Baptista Husada

Bibliographic record

Venuenot available
Typepreprint
Languageid
FieldEconomics, Econometrics and Finance
TopicTaxation and Compliance Studies
Canadian institutionsWiLAN (Canada)
Fundersnot available
KeywordsHumanitiesBusiness administrationPolitical sciencePhysicsBusinessPhilosophy

Abstract

fetched live from OpenAlex

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan pajak ecommerce di Indonesia, faktor pendukung dari penerapan Pajak terhadap transaksie-commerce di wilayah Indonesia, serta kendala apa saja yang dialami dalam melakukan penerapan Pajak terhadap transaksi e-commerce. Metode analisis data dalam penelitian ini menggunakan metode deskriptif sehingga dalam mengumpulkan data penulis melakukan metode observasi dan dokumentasi yang selanjutnya hasilnya akan dijabarkan sesuai dengan apa adanya saat pengumpulan data. Hasil penelitian ini membuktikan bahwa pajak terhadap transaksi ecommerce wajib di kenakan kepada para pedagang online mengingat peraturan perpajakan sudah jelas adanya dan pendapatan tertinggi negara di dapatkan dari sektor perpajakan. Namun para pelaku bisnis e-commerce yang belum maksimal, sosialisasi yang belum dilakukan secara menyeluruh dan transaksi e- commerce yang sulit di deteksi wujud usahanya yang mendatangkan masalah tersendiri, yaitu sulitnya pemerintah menetapkan peraturan pajak yang jelas dan adil.

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 machine prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.004
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.053
Threshold uncertainty score0.176

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.004
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.004
Science and technology studies0.0020.001
Scholarly communication0.0130.007
Open science0.0010.003
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0530.012

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 head0.067
GPT teacher head0.249
Teacher spread0.183 · 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 source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
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

Citations0
Published2021
Admission routes1
Has abstractyes

Explore more

Same topicTaxation and Compliance StudiesFrench-language works237,207