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Cluster Analysis Using Principal Component Analysis Method and K-Means to Find Out the Compliance Group of Property Tax Rully Pramudita; Nining Rahaningsih; Sekar Puspita Arum; Medina Aprilia Putri; Sok Piseth
PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic Vol 11 No 1 (2023): March 2023
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/piksel.v11i1.5924

Abstract

Abstract The village of Kendal has experienced a decline in local income due to the high rate of property tax arrears, with 226 taxpayers (19% of residents) known to have outstanding payments. Additionally, with 1,159 separate residents residing in 10 block areas with varying tax amounts, it has become increasingly difficult for the Village Apparatus to profile taxpayers based on their characteristics. To overcome these problems, a data analysis model based on Machine Learning technology will be developed using the Principal Component Analysis (PCA) Method combined with the K-Means method. The objective of this study is to create a cluster analysis model that can accurately map the characteristics of taxpayers, making it easier for the Village Apparatus to identify and assist residents who need to pay their property tax. This proposed solution will also simplify the reporting process to the central government regarding the estimated regional revenue sourced from property tax.
Penerapan Data Mining Menggunakan Metode Clustering Untuk Mengetahui Kelompok Kepatuhan Wajib Pajak Bumi dan Bangunan Medina Aprilia Putri; Nining Rahaningsih; Fadhil M. Basysyar; Odi Nurdiawan
Jurnal Accounting Information System (AIMS) Vol. 5 No. 2 (2022)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Local taxes are taxes set by local governments whose collection authority and tax proceeds are used to fund regional expenditures. One of the taxes included in the authority of local governments is the Land and Building Tax (PBB). Land and Building Tax is one of the taxes that can be paid through the village government. With the increasing number of taxpayers in the village, the data on payment of tax contributions that go directly to the state treasury causes the Kendal Village government, Astanajapura District, Cirebon Regency not to know how many taxpayers are obedient and disobedient. This study uses data mining techniques namely the Clustering Method using the K-Means method. This study uses the Knowledge Discovery in Database (KDD) stage with the amount of data used as much as 1,159 in the form of taxpayer data for the Kendal Village community in 2021. The results of the RapidMiner test using the Davies Bouldin Index calculation obtained a cluster determination value with a value of 4 (0.862). Cluster 0 contains members who have a low level of compliance in paying PBB, Cluster 1 contains members of taxpayers with a moderate level of compliance in paying PBB, Cluster 2 has a high level of taxpayer compliance and Cluster 3 is a cluster with a very high level of taxpayer compliance. By having the most dominant average price determined by PBB in each cluster is Rp. 18.000,-.