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Journal : International Journal of Electrical and Computer Engineering

A hybrid model to mitigate data gaps and fluctuations in tax revenue forecasting Taufik, Rahman; Aristoteles, Aristoteles; Ilman, Igit Sabda
International Journal of Electrical and Computer Engineering (IJECE) Vol 15, No 4: August 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v15i4.pp4099-4108

Abstract

This study addresses the critical challenge of advancing tax revenue forecasting models to effectively handle distinctive data gaps and inherent fluctuations in tax revenue data. These challenges are evident in Lampung Province, Indonesia, where limited temporal granularity and non-linear variability hinder accurate fiscal planning. Despite advancements in statistical, machine learning, and hybrid approaches, existing models often fall short in simultaneously managing these challenges. A hybrid model integrating random forest regressors for data interpolation and Long Short-Term Memory for capturing complex temporal patterns was proposed. The model was evaluated, achieving an R² of 0.86, root mean squared error (RMSE) of 9.65 billion, and mean absolute percentage error (MAPE) of 3.49%. Although the model has limitations in generalizing to unseen data, the results demonstrate that it outperforms existing forecasting models regarding accuracy and reliability. Integrating random forest regressors and long short-term memory delivers a tailored solution to the complexities of tax revenue forecasting, contributing to fiscal forecasting and setting a foundation for further exploration into hybrid approaches.
Co-Authors A. H. Bernando A. Nizam Syahiib Ade Apriantari Aditya Prayoga Admi Syarif Aflaha Asri Agatha Beny Himawan Ahmad Amirudin Ahmad Julio Rizky Ahyarudin Aini Robby Rodliyah Airlangga Sani Cahya Margaliu Alya Samira Rahmaputri Andrian, Rico Anggi Puspitasari Anindya Rahmadini Anisa Raden Annisa Putri Nabila Aqshal Dwi Setiawan Arbi Hidayatullah Ardhika Praseda Ageng Putra Ardye Amando Pratama Ariq Rafii Utama Aristoteles Aryanti Dwiastuti Aulia Putri Ariqa Awfa Rizqon Akhyar Ayuning Rizqi Rahmayanti Bastian Bastian Bastian Bastian Bella Pebyana Cahlia Kurnia Caniadi, Melan Dani Cristian Danzen Hangga Permana Dedy Miswar Desrizal Dwi Ayu Deswita Sari Didik Kurniawan Dinda Fitrialoka Dwi Sakethi Dwi Sakethi Dyah Mila Prambudiningtyas Efendi, Nur Eka Febriansyah, Febi Eka Kasymir Erika Fadia Salsabila Galih Imam Widangga Gina Septia Rizki Giovanni Albertine Hutauruk Heningtyas, Yunda Heriyanto, Ika Arthalia Wulandari Ilman, Igit Sabda Indah Sari Indra Gumay Febryano Indri Eka Yasami Ira Hariati Br Sitepu Jani Master Jihan Aferiansyah Kurnia Agung Laksono Kurnia Muludi Kurnia Muludi Lidwina Amelia Lis Nur Ajijah Lisa Suarni Lukito, Wisnu Lumbanraja, Favorisen R Martinus Martinus Maulida Melvina Putri Maya Fadlilah Mohamad Ilham Nurfaizi Monique Permata Sari Santoso Mudinillah, Adam Muhamad Zaki Renaldi Muhammad Chaidar Ali Muhammad Fakhri Robbani Muhammad Fathan Kurniawan Mutiara Putri Adisa Nadia Ayu Wulandari Nadila Rizqi Muttaqina Nitami Sari Noval Aditya Marlon Noviyanti Noviyanti Nurhidayanti Nurhidayanti Pondo Purniawan Pratama, Rinaldo Adi Putri Ayu Penita Radix Suharjo Rahmat Safe'i Rara Diantari Raras Silviana Rifki Wardana Rigasmi Ihklayani Rika Ningtias Azhari Riska Aprilia Risna Damayanti Rizki Agung Permana Rizky Pratama Sabila Rusyda Salma Dara Cantika Sapto Kuncoro Sasmita Ningrum Selvira Sholehurrohman, Ridho Sintiya Paramitha Swarna Darma Syah, Firman Syangap Diningrat Sitompul Syifa Hera Assegaf Tarkono Tarkono Taufik, Rahman Timotius Pascha Tiyara Saghira Tri Rizky Putra Tristiyanto Tristiyanto Unang Mulkhan Vio Deka Ananda Wardiyanto Wardiyanto Wardiyanto Wardiyanto Widiarti Widiarti Widya Puspitarani Desiyanti Yarmaidi Yarmaidi Yarmaidi Yarmaidi Yarmaidi Yoga Gustama Yohana Tri Utami Zuhri Nopriyanto