Kepatuhan Wajib Pajak Bumi dan Bangunan Berdasarkan Wilayah Kota Binjai Menggunakan Algoritma Clustering

  • Indah Malasari STMIK Kaputama
  • Relita Buaton STMIK Kaputama
  • Anton Sihombing STMIK Kaputama

Abstract

Land and Building Tax (PBB) is one type of regional tax regulated by the government in determining the amount of tax for implementation and development and increasing the prosperity and welfare of the people. Based on taxpayer compliance data at BPKPAD Kota Binjai, it shows that the more taxpayers in a region, the more data stored will also increase. From the tests carried out using the Clustering algorithm, it can be known the variables of area area, Kelurahan, Payment Status level. It is known that Cluster 1,2,3 of 518 UN mandatory data is where Cluster 1 amounts to 242 data, Area is 1,000,000 – 501,000, with Binjai Village and Payment Rate is Poor, Cluster 2 has 60 data Area is 500,000 – 251,000, with Kelurahan Suka Maju and Payment Rate is Poor and Cluster 3 is 216 data Area Area is 1,000,000 – 501,000, with Jati Negara Village and Payment Rate is Not Good.

References

[1] Chalid, F. (2021). Analisis Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) di Kecamatan Tutur Tahun 2017-2020. JISIP : Jurnal Ilmu Sosial Dan Ilmu Politik, 10(1), 33–39. https://doi.org/10.33366/jisip.v10i1.2257

[2] Nainggolan, H. W., Ambarita, I., & Syahputra, S. (2021). PENGELOMPOKKAN HASIL SURVEI DOSEN SELAMA KEGIATAN PEMBELAJARAN DARING ( STUDI KASUS STMIK KAPUTAMA ). 7(2), 36–42.

[3] Putri, M. A., Rahaningsih, N., Basysyar, F. M., & Nurdiawan, O. (2022). Penerapan Data Mining Menggunakan Metode Clustering Untuk Mengetahui Kelompok Kepatuhan Wajib Pajak Bumi dan Bangunan. 5(2), 145–156.

[4] Rohendi, A. (2014). Fungsi Budgeter Dan Fungsi Regulasi Dalam Ketentuan Perpajakan Indonesia. Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, Dan Bisnis, 2(1), 119–126. http://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica/article/view/1087/pdf

[5] Sundari, S., Buaton, R., & Saragih, R. (2021). Seminar Nasional Informatika (SENATIKA) Prosiding SENATIKA 2021 Clustering Kepuasan Layanan Pengguna Bus Trans Binjai Dengan Metode Cluster Data Mining Studi Kasus Dinas Perhubungan Kota Binjai. Prosiding SENATIKA 2021, 5, 86–100.

[6] Suriani, L. (2020). Pengelompokan Data Kriminal Pada Poldasu Menentukan Pola Daerah Rawan Tindak Kriminal Menggunakan Data Mining Algoritma K-Means Clustering. Jurnal Sistem Komputer Dan Informatika (JSON), 1(2), 151. https://doi.org/10.30865/json.v1i2.1955

[7] Prasetyo,E.(2012). Data Mining: Konsep dan Aplikasi menggunakan MATLAB CV. Andi Offset. Yogyakarta.
Published
2023-07-16
How to Cite
MALASARI, Indah; BUATON, Relita; SIHOMBING, Anton. Kepatuhan Wajib Pajak Bumi dan Bangunan Berdasarkan Wilayah Kota Binjai Menggunakan Algoritma Clustering. Jurnal Manajamen Informatika Jayakarta, [S.l.], v. 3, n. 3, p. 209-218, july 2023. ISSN 2797-0930. Available at: <https://www.journal.stmikjayakarta.ac.id/index.php/JMIJayakarta/article/view/1135>. Date accessed: 06 july 2025. doi: https://doi.org/10.52362/jmijayakarta.v3i3.1135.

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.