LLM-Assisted Sentiment Analysis for Indonesia's Coretax Policy: A Knowledge Distillation and Human-in-the-Loop Approach
The lack of high-quality labeled datasets remains a major challenge for sentiment analysis in low-resource languages such as Indonesian, particularly in specialized domains like fiscal policy. This study investigates the effectiveness of Large Language Models (LLMs) as automated annotators within a teacher-student knowledge distillation framework. Using social media data from X related to Indonesia's Coretax system, three training scenarios were evaluated: AI-labeled data, human-labeled data, and a hybrid approach. The results show that GPT-4o achieves substantial agreement with human annotators, with a Cohen's Kappa score of 0.61. Furthermore, the student model IndoBERT trained on the combined dataset outperforms other configurations, achieving a Macro F1-score of 0.64 and a Macro ROC-AUC of 0.84. These findings indicate that while LLMs cannot fully replace human judgment, they significantly enhance scalability and enable near real-time policy evaluation in low-resource settings through effective human-AI collaboration.