From 2010 to 2020, Indonesia’s tax-to-gross domestic product (GDP) ratio has been declining. A tax-to-GDP ratio trend of this magnitude indicates that the tax authority lacks the capacity to collect taxes. The tax administration system’s modernization utilizing information technology is thus deemed necessary. Artificial intelligence (AI) technology may serve as a solution to this issue. Using the theoretical frameworks of innovations in tax compliance, the cost of taxation, success factors for information technology governance (SFITG), and AI readiness, this study aims (...) to analyze the costs and benefits, the enablers and inhibitors, and the readiness of the government and related parties to apply AI to modernize the tax administration system in Indonesia. This study used qualitative approaches for the data’s collection and analysis. The data were obtained through a literature study and in-depth interviews. The findings show that AI application in the field of taxation can assist tax authorities in enforcing the law, provide taxpayers with convenience in fulfilling their tax obligations, improve justice for all taxpayers, and reduce tax compliance costs. The openness of Indonesia to technological developments, as evidenced by the AI National Strategy, is a supporting factor in the application of AI in Indonesia, particularly for the modernization of the tax administration system. The absence of specific regulations governing AI adoption, as well as a lack of human resources that can help the tax administration process, data, and infrastructure already support, are the impediments to implementing AI for the modernization of the tax administration system in Indonesia. (shrink)

Leech et al.'s model proposes representing relations as primed transformations rather than as structured representations (explicit representations of relations and their roles dynamically bound to fillers). However, this renders the model unable to explain several developmental trends (including relational integration and all changes not attributable to growth in relational knowledge). We suggest looking to an alternative computational model that learns structured representations from examples.

Abduction is or subsumes a process of inference. It entertains possible hypotheses and it chooses hypotheses for further scrutiny. There is a large literature on various aspects of non-symbolic, subconscious abduction. There is also a very active research community working on the symbolic (logical) characterisation of abduction, which typically treats it as a form of hypothetico-deductive reasoning. In this paper we start to bridge the gap between the symbolic and sub-symbolic approaches to abduction. We are interested in benefiting from developments (...) made by each community. In particular, we are interested in the ability of non-symbolic systems (neural networks) to learn from experience using efficient algorithms and to perform massively parallel computations of alternative abductive explanations. At the same time, we would like to benefit from the rigour and semantic clarity of symbolic logic. We present two approaches to dealing with abduction in neural networks. One of them uses Connectionist Modal Logic and a translation of Horn clauses into modal clauses to come up with a neural network ensemble that computes abductive explanations in a top-down fashion. The other combines neural-symbolic systems and abductive logic programming and proposes a neural architecture which performs a more systematic, bottom-up computation of alternative abductive explanations. Both approaches employ standard neural network architectures which are already known to be highly effective in practical learning applications. Differently from previous work in the area, our aim is to promote the integration of reasoning and learning in a way that the neural network provides the machinery for cognitive computation, inductive learning and hypothetical reasoning, while logic provides the rigour and explanation capability to the systems, facilitating the interaction with the outside world. Although it is left as future work to determine whether the structure of one of the proposed approaches is more amenable to learning than the other, we hope to have contributed to the development of the area by approaching it from the perspective of symbolic and sub-symbolic integration. (shrink)

The target article criticises neural-symbolic systems as inadequate for analogical reasoning and proposes a model of analogy as transformation (i.e., learning). We accept the importance of learning, but we argue that, instead of conflicting, integrated reasoning and learning would model analogy much more adequately. In this new perspective, modern neural-symbolic systems become the natural candidates for modelling analogy.

Brains, unlike artificial neural nets, use symbols to summarise and reason about perceptual input. But unlike symbolic AI, they “ground” the symbols in the data: the symbols have meaning in terms of data, not just meaning imposed by the outside user. If neural nets could be made to grow their own symbols in the way that brains do, there would be a good prospect of combining neural networks and symbolic AI, in such a way as to combine the good features (...) of each. The article argues the cluster analysis provides algorithms to perform the task, and that any solution to the task must be a form of cluster analysis. (shrink)

The ability to conduct logical reasoning is a fundamental aspect of intelligent behavior, and thus an important problem along the way to human-level artificial intelligence. Traditionally, symbolic methods from the field of knowledge representation and reasoning have been used to equip agents with capabilities that resemble human reasoning qualities. More recently, however, there has been an increasing interest in applying alternative approaches based on machine learning rather than logic-based formalisms to tackle this kind of tasks. Here, we make use of (...) state-of-the-art methods for training deep neural networks to devise a novel model that is closely coupled to symbolic reasoning methods, and thus able to learn how to effectively perform basic ontology reasoning. This term describes an important and at the same time very natural kind of problem settings where the rules for conducting reasoning are specified alongside with the actual information. Many problems in practice may be viewed as such reasoning tasks, which is why the presented approach is applicable to a plethora of important real-world problems. To demonstrate the effectiveness of the suggested method, we present the outcomes of several experiments that have been conducted on both toy datasets as well as real-world data, which show that our model learned to perform precise reasoning on a number of diverse inference tasks that require comprehensive deductive proficiencies. Furthermore, it turned out that the suggested model suffers much less from different obstacles that prohibit symbolic reasoning. (shrink)

Despite its strengths, Leech et al.'s model fails to address the important benefits that derive from self-explanation and task feedback in analogical reasoning development. These components encourage explicit, self-reflective processes that do not necessarily link to knowledge accretion. We wonder, therefore, what mechanisms can be included within a connectionist framework to model self-reflective involvement and its beneficial consequences.

This article aims to achieve two goals: to show that probability is not the only way of dealing with uncertainty ; and to provide evidence that logic-based methods can well support reasoning with uncertainty. For the latter claim, two paradigmatic examples are presented: logic programming with Kleene semantics for modelling reasoning from information in a discourse, to an interpretation of the state of affairs of the intended model, and a neural-symbolic implementation of input/output logic for dealing with uncertainty in dynamic (...) normative contexts. (shrink)

This article aims to achieve two goals: to show that probability is not the only way of dealing with uncertainty ; and to provide evidence that logic-based methods can well support reasoning with uncertainty. For the latter claim, two paradigmatic examples are presented: logic programming with Kleene semantics for modelling reasoning from information in a discourse, to an interpretation of the state of affairs of the intended model, and a neural-symbolic implementation of input/output logic for dealing with uncertainty in dynamic (...) normative contexts. (shrink)