Ratna Cantika
STMIK Kaputama Binjai

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Penerapan Metode Clustering Untuk Mengetahui Kepatuhan Wajib Pajak Bumi Dan Bangunan Pada Desa Perkebunan Tanjung Keliling Ratna Cantika; Achmad Fauzi; Anton Sihombing
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi Vol. 2 No. 4 (2024): Bridge: Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/bridge.v2i4.242

Abstract

Land and Building Tax (PBB) is a type of area regulated by the government in determining the amount of tax for implementation and development as well as increasing the prosperity and well-being of the people. Based on taxpayer compliance data in Tanjung Keliling Plantation, the results of tests carried out using the Clustering algorithm can determine the variables of ownership area, hamlet name and payment level. Clusters 1,2,3 of 600 PBB taxpayer data, namely where cluster 1 has 166 data, can be grouped based on the Ownership Area of "500,001-600,000m2" with the Hamlet Name "Ujung Bangun" and the Payment Level "Quite Good". Cluster 2 consists of 196 data, which can be grouped based on ownership area "200,001-300,000m2" with the hamlet name "Karang Jati" and payment level "fairly good". And Cluster 3 with a total of 238 data, can be grouped based on the Ownership Area "400,001-500,000m2" with the Hamlet Name "Mojosari" and the Payment Level "Quite Good".