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All Journal Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of System and Computer Engineering Jurnal Janitra Informatika dan Sistem Informasi Jurnal Media Teknologi Sci-Tech Journal Malcom: Indonesian Journal of Machine Learning and Computer Science Jurnal Mosfet Jurnal Sintaks Logika (JSilog) Mediasi: Jurnal Pengabdian Masyarakat
Wahyuddin Wahyuddin
Teknik Informatika, Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Public Health Other

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Journal : Journal of System and Computer Engineering

 1 
Application of the C45 Decision Tree Method in Evaluating the Potential and Contribution of Retribution to Pad: Case Study of Barru Regency Arfiansyah, Wahyu; Zainal, Muhammad; Wahyuddin, Wahyuddin; Masnur, Masnur
Journal of System and Computer Engineering Vol 6 No 2 (2025): JSCE: April 2025
Publisher : Universitas Pancasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61628/jsce.v6i2.1834

Abstract

Local Original Revenue (PAD) is a vital source for financing regional development, with levies as the main component. However, the main challenge faced is the inability of conventional evaluation methods to identify factors that influence the contribution of levies to PAD effectively. This study aims to evaluate the potential and contribution of levies to PAD by applying the Decision Tree C4.5 method. This research method uses a quantitative data-based approach, by analyzing tax data from various sectors, including Hotel Tax, Parking Tax, Entertainment Tax, and Advertising Tax. The results of the study indicate that the C4.5 method successfully identified more complex contribution patterns and provided a deeper understanding of the influence of seasonal and external factors on tax contributions. Entertainment Tax and Hotel Tax showed the largest contributions in certain periods, while Parking Tax showed greater stability throughout the year. The implications of this study indicate that the application of C4.5 can improve the effectiveness of PAD management, by providing a basis for tax policies that are more data-based and responsive to economic and seasonal fluctuations.
Co-Authors Ade Hastuty Alam, Syahirun Andi Wafiah Andrian Andrian Anggraeny, Riny Anshariah Arfiansyah, Wahyu Ariska, Ariska As, Kurniawan Fadil Muslimin, Ahmad Febiola, Andi Ferdiansyah Ferdiansyah Ferdy . Firdamayanti Firdamayanti Hasim, Askar Hasnawati Hasnawati Hasnawati Hasnawati Hasriani Hasriani, Hasriani Hazkia, Hazkia Jasmawati, Jasmawati Kasmaida kasmaida Marlina Marlina Marlina Masnur Masnur Muhammad Basri Muhammad Basri MUHAMMAD ZAINAL Muhammad, Basri Nirwandar, Aries Nugraha, Wahyu Arta Nurhaedah Nurhaedah Nurlinda Nurlinda Pakiding, Deris Raisul Amin R Rosadi Said, Imran Saputra, Asmar Selao, Ahmad Sukmayani, Sukmayani Syafinas Ayu, Andi Nurul Untung Suwardoyo Usman Usman Utomo Putra, Raihan