IPTEK The Journal for Technology and Science
Vol 35, No 2 (2024)

Analysis of Taxpayer Behavior to Predict Motor Vehicle Tax Payments Using the Weighted Majority Voting Ensemble Approach

Wahyuwidayat, Raditia (Departement of Informatics, Institut Teknologi Sepuluh Nopember, Surabaya, Indonesia)
Saikhu, Ahmad (Departement of Informatics, Institut Teknologi Sepuluh Nopember, Surabaya, Indonesia)
Hidayati, Shintami Chusnul (Departement of Informatics, Institut Teknologi Sepuluh Nopember, Surabaya, Indonesia)



Article Info

Publish Date
11 Jun 2024

Abstract

Taxpayer non-compliant behavior impacts Motor Vehicle Tax (MVT) revenues not following the predetermined targets. This behavior results in reduced income, and several regional development targets may not be achieved. Therefore, Regional Governments need to predict MVT payments to formulate future targets better. This research aims to analyze taxpayer behavior in predicting future MVT payments, whether the payments are compliant or late or non-payment. The proposed approach starts by analyzing and obtaining a dataset of taxpayer behavioral features. An ensemble classifier method based on Weighted Majority Voting (WMV) is used to predict payments. WMV was developed using the GridSearchCV technique to find optimal hyperparameter values to increase the model accuracy value for individual classifiers. The weight determined from the model accuracy value is converted into a ranking of the number of votes to maximize model performance. Next, feature ablation analysis is carried out to understand the contribution of each feature to model performance. The performance of the proposed system is evaluated using the confusion matrix, accuracy, precision, recall, and f1-score. The research results show that the WMV method performs better, with an accuracy of 96.247%, compared to the proposed individual classifier method in predicting MVT payments based on taxpayer behavior.

Copyrights © 2024






Journal Info

Abbrev

jts

Publisher

Subject

Computer Science & IT

Description

IPTEK The Journal for Technology and Science (eISSN: 2088-2033; Print ISSN:0853-4098), is an academic journal on the issued related to natural science and technology. The journal initially published four issues every year, i.e. February, May, August, and November. From 2014, IPTEK the Journal for ...