Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court Verdicts

Tax is an obligation that arises due to the existence of laws, creating a duty for citizens to contribute a certain portion of their income to the state. The Tax Court serves as a judicial authority for taxpayers seeking justice in tax disputes, handling various types of taxes daily. This paper anal...

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Main Authors: Ade Putera Kemala, Hafizh Ash Shiddiqi
Format: Article
Language:English
Published: Kresnamedia Publisher 2023-06-01
Series:Jurnal Riset Informatika
Subjects:
Online Access:https://ejournal.kresnamediapublisher.com/index.php/jri/article/view/555
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author Ade Putera Kemala
Hafizh Ash Shiddiqi
author_facet Ade Putera Kemala
Hafizh Ash Shiddiqi
author_sort Ade Putera Kemala
collection DOAJ
description Tax is an obligation that arises due to the existence of laws, creating a duty for citizens to contribute a certain portion of their income to the state. The Tax Court serves as a judicial authority for taxpayers seeking justice in tax disputes, handling various types of taxes daily. This paper analyzes an Indonesian language dataset of tax court cases, aiming to perform multiclass classification to predict court verdicts. The dataset undergoes preprocessing steps, while data augmentation using oversampling and label weighting techniques addresses class imbalance. Two models, bi-LSTM and IndoBERT, are utilized for classification. The research produced a final result of the model with 75.83% using the IndoBERT model. The results demonstrate the efficacy of both models in predicting court verdicts. This research has implications for predicting court conclusions with limited case details, providing valuable insights for legal decision-making processes. The findings contribute to legal data analysis, showcasing the potential of NLP techniques in understanding and predicting court outcomes, thus enhancing the efficiency of legal proceedings.
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spelling doaj.art-e006374bcc744781b11e548c9b6212b12023-09-11T04:17:56ZengKresnamedia PublisherJurnal Riset Informatika2656-17432656-17352023-06-015341942410.34288/jri.v5i3.555555Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court VerdictsAde Putera Kemala0Hafizh Ash Shiddiqi1Binus UniversityBinus UniversityTax is an obligation that arises due to the existence of laws, creating a duty for citizens to contribute a certain portion of their income to the state. The Tax Court serves as a judicial authority for taxpayers seeking justice in tax disputes, handling various types of taxes daily. This paper analyzes an Indonesian language dataset of tax court cases, aiming to perform multiclass classification to predict court verdicts. The dataset undergoes preprocessing steps, while data augmentation using oversampling and label weighting techniques addresses class imbalance. Two models, bi-LSTM and IndoBERT, are utilized for classification. The research produced a final result of the model with 75.83% using the IndoBERT model. The results demonstrate the efficacy of both models in predicting court verdicts. This research has implications for predicting court conclusions with limited case details, providing valuable insights for legal decision-making processes. The findings contribute to legal data analysis, showcasing the potential of NLP techniques in understanding and predicting court outcomes, thus enhancing the efficiency of legal proceedings.https://ejournal.kresnamediapublisher.com/index.php/jri/article/view/555nlptaxbertdeep learningclassification
spellingShingle Ade Putera Kemala
Hafizh Ash Shiddiqi
Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court Verdicts
Jurnal Riset Informatika
nlp
tax
bert
deep learning
classification
title Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court Verdicts
title_full Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court Verdicts
title_fullStr Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court Verdicts
title_full_unstemmed Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court Verdicts
title_short Analysis of Indonesian Language Dataset for Tax Court Cases: Multiclass Classification of Court Verdicts
title_sort analysis of indonesian language dataset for tax court cases multiclass classification of court verdicts
topic nlp
tax
bert
deep learning
classification
url https://ejournal.kresnamediapublisher.com/index.php/jri/article/view/555
work_keys_str_mv AT adeputerakemala analysisofindonesianlanguagedatasetfortaxcourtcasesmulticlassclassificationofcourtverdicts
AT hafizhashshiddiqi analysisofindonesianlanguagedatasetfortaxcourtcasesmulticlassclassificationofcourtverdicts