2020
DOI: 10.11591/ijeecs.v18.i1.pp75-87
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Data mining, fuzzy AHP and TOPSIS for optimizing taxpayer supervision

Abstract: The achievement of accepting optimal tax need effective and efficient tax supervision can be achieved by classifying taxpayer compliance to tax regulations. Considering this issue, this paper proposes the classification of taxpayer compliance using data mining algorithms; i.e. C4.5, Support Vector Machine, K-Nearest Neighbor, Naive Bayes, and Multilayer Perceptron based on the compliance of taxpayer data. The taxpayer compliance can be classified into four classes, which are (1) formal and material compliant t… Show more

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Cited by 12 publications
(7 citation statements)
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“…Performance measured in terms of recall and precision. Precision is the total number of positive class that is classified appropriately divided by the total data categorized as positive [25]. So, we conclude that (1356) correctly classified instances which is (90.4%) precision rate for weighted average for all possible risk levels, and (144) incorrect classified instances (i.e.…”
Section: Optimization Of Risk Assessmentmentioning
confidence: 84%
“…Performance measured in terms of recall and precision. Precision is the total number of positive class that is classified appropriately divided by the total data categorized as positive [25]. So, we conclude that (1356) correctly classified instances which is (90.4%) precision rate for weighted average for all possible risk levels, and (144) incorrect classified instances (i.e.…”
Section: Optimization Of Risk Assessmentmentioning
confidence: 84%
“…Realistic data typically takes from heterogeneous platforms and may be redundant, incomplete, and inconsistent [20]. Thus, it requires a preprocessing step that converts data into a suitable format for analysis and discovery [21].…”
Section: Data Preprocessingmentioning
confidence: 99%
“…It is specifically designed to handle situations where there are multiple criteria involved in the process of ranking alternatives and determining the most favorable option. This is achieved by employing distance measures to assess the relative performance of each alternative (Almoghathawi et al, 2017;Balcı, 2017;Behzadian et al, 2012;Chen et al, 2019;Fahami et al, 2015;Feng & Wang, 2000;Ferreira et al, 2016;Hamdan et al, 2019;Jupri & Sarno, 2019;Raed, 2020;Wasara & Ganda, 2019). The TOPSIS model is employed in this study to rank firms in the food sector and is recognized as a robust MCDM approach that yields reliable results with high computational efficiency (Hoe et al, 2020;Lukić et al, 2020).…”
Section: Introductionmentioning
confidence: 99%