TY - GEN
T1 - Non-Compliance Level of Motor Vehicle Taxpayer Classification
AU - Anggraini, Ratih Nur Esti
AU - Nugroho, Arianto
AU - Wahyuwidayat, Raditia
AU - Sarno, Riyanarto
N1 - Publisher Copyright:
© 2023 IEEE.
PY - 2023
Y1 - 2023
N2 - Motor vehicle taxes play a significant role in generating revenue for local governments, making it imperative to prioritize the collection of these taxes. In order to achieve the predetermined targets for motor vehicle tax revenue, it becomes necessary to closely monitor taxpayers who fail to comply with their tax payment obligations. This study focuses on classifying taxpayers into three distinct categories using the Objects and Subjects Data Collection Letter (SPOS), Tax Calculation Note (NPP), and Tax Bill Note (NTP) as classification criteria. To compare the performance of different Machine Learning algorithms, the classification process is conducted. The evaluation of algorithm performance is carried out using the 10 Folds Cross Validation method with a data split of 60:40, and metrics such as Accuracy, Precision, Recall, and F1-score are employed to assess algorithm effectiveness.
AB - Motor vehicle taxes play a significant role in generating revenue for local governments, making it imperative to prioritize the collection of these taxes. In order to achieve the predetermined targets for motor vehicle tax revenue, it becomes necessary to closely monitor taxpayers who fail to comply with their tax payment obligations. This study focuses on classifying taxpayers into three distinct categories using the Objects and Subjects Data Collection Letter (SPOS), Tax Calculation Note (NPP), and Tax Bill Note (NTP) as classification criteria. To compare the performance of different Machine Learning algorithms, the classification process is conducted. The evaluation of algorithm performance is carried out using the 10 Folds Cross Validation method with a data split of 60:40, and metrics such as Accuracy, Precision, Recall, and F1-score are employed to assess algorithm effectiveness.
KW - classification
KW - machine learning
KW - motor vehicle tax
KW - taxpayer noncompliance
UR - http://www.scopus.com/inward/record.url?scp=85180372080&partnerID=8YFLogxK
U2 - 10.1109/ICTS58770.2023.10330868
DO - 10.1109/ICTS58770.2023.10330868
M3 - Conference contribution
AN - SCOPUS:85180372080
T3 - 2023 14th International Conference on Information and Communication Technology and System, ICTS 2023
SP - 261
EP - 264
BT - 2023 14th International Conference on Information and Communication Technology and System, ICTS 2023
PB - Institute of Electrical and Electronics Engineers Inc.
T2 - 14th International Conference on Information and Communication Technology and System, ICTS 2023
Y2 - 4 October 2023 through 5 October 2023
ER -