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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Amnesty: Jurnal Riset Perpajakan Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) Accounting and Finance Studies Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Safari : Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Society Development (IJSD) Melati: Jurnal Media Komunikasi Ilmu Ekonomi Abadi: Jurnal Ahmad Dahlan Mengabdi Community: Jurnal Pengabdian Pada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Dikmas Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Dikmas Jihapenmas Jurnal Pengabdian Masyarakat Manage
Rita Nataliawati
Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI

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PENERAPAN DEEP LEARNING BERBASIS CNN UNTUK MEMPREDIKSI PERILAKU PENGHINDARAN PAJAK WAJIB PAJAK BADAN Mohamad Fahmi Yusuf; Bayu Malikhul Askhar; Rita Nataliawati; Qosim
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14350

Abstract

Tax evasion by Corporate Taxpayers is a significant challenge for state revenue. This study aims to develop a tax evasion behavior prediction system using a deep learning approach based on Convolutional Neural Network (CNN). The objects of this study were 50 Corporate Taxpayers registered in Lamongan Regency during the period 2021 to 2024. The data used are secondary data from the manufacturing, trade and service sectors which include financial indicators such as Effective Tax Rate (ETR), total assets and reporting compliance. The data is then labeled into two categories, namely "risky" and "not risky" to train the CNN model. The test results show that the developed model is able to classify tax evasion behavior with an average accuracy of 84.29%. The indicators "Total Assets and Liabilities" and "Reporting Compliance" are the predictors with the highest accuracy, respectively at 86.00% and 85.71%. This study concludes that the CNN model is proven to be effective and relevant for use as a decision support system for tax authorities in detecting potential tax avoidance earlier and more efficiently.
Co-Authors Achmad Ilham S Afifah Nur Rosyidah Afifah, Ulul Ahmad Khafid Alwi, Hadad Aminuyati Andayani, Aisyah Julia Ani, Mistri Annita Mahmudah Arfiana Dewi Arfiana Dewi Argik Fitro Magfiroh Ari Kamayanti Bayhaqi, Moh. Nauval Bayu Malikhul Askhar Berlyn Hakim, Mesra Cuk Trono Singgih Dewi, Isna Ayu Safitri Kusuma Diana Septiya Sari Didik Puji Wahyono Dwi Pertiwi Dwi Pratiwi Dwi Prayogo Elliv Hidayatul Lailiyah Fefty Nurul Aini Fefty Nurul Aini Galaharbang, Yanuangga Hakim, Mesra Berlyn Hidayati, Ema Hilda Julfi Hikmawan Hilda Julfi Hikmawan Indah Fauziah Indira , Irma Irma Indira Laelatul Zahro Latifatun Nisa Lilis Handayani Lutfi Sadewo M. Faza Ardichy Mamduc, Akrom Fahmi Maretha Anggraini Masadah Mas’adah, Mas’adah Ma’rufatur Rodhiyah Melisa Husniyyah Melisa Husniyyah Mesra Berlyn Haskim Mesra Surya Arifien Mohamad Fahmi Yusuf Mokhtar Sayyid Mokhtar Sayyid Munawaroh - Mu’ah Nikmah, Zahrotun Nur Aliyah Octaviani, Cindy Prananda , Azhira Presti Belinda Priyatna, Deddy Purwanti, Ika Putri Nur Sholekha Putri Sholehah, Natasya Eka Qosim Qosim Qosim qosim qosim, qosim Rachman, Fikri Nur Rina Sulistyowati Rina Sulistyowati Rizky Firdatin Nisa Rizky Firdatin Nisa Safitri, Erdila Yuni Saras Dewi Qomariah Sayyid Sayyid, Mokhtar Silfa Syabilatul Nabila Silvi Asrulyana Singgih, Cuk Triono Siti Musarofah Siti Musyarofah Siti Musyarofah Soemaryono Soemaryono, - Sulistiowati, Rina Sulistyowati, Rina Sutiani Sutiani Sutiani Suyanto Tiyawati, Sulis Tri Winarsih Umar Yeni Suyanto Wiratama, Dadang Wulandari, Rezah Sofia Yaumi , Sri Yaumi, Sri Yaumi, Sri Yayu Eka Sari Yulianita Kusumawati , Feni