Application of The K-Means Algorithm to Tetermine the Level of Motor Vehicle Tax Payer Compiance at UPT Samsat Medan Selatan

Abstract

Taxpayer compliance is an action that shows obedience and order to tax obligations by making tax payments and reporting taxes periodically by the relevant taxpayer in accordance with applicable tax regulations. The group of motorized vehicle presence at the South Medan Samsat is divided into several levels, from lowest to highest. The amount of motor vehicle tax contributions depends on the calculation and payment of tax owed on the income earned by the taxpayer and payment of tax arrears before autumn. The aim of this research is to determine the level of motor vehicle tax compliance in South Medan Sammsat in 2023. The research method used is the K-Means algorithm with the Clustering method. The K-Means algorithm uses the KDD stage with a total of 146 data in the form of motor vehicle tax payment data at the South Medan samsat in 2023. RapidMiner test results using the Davies-Bouldin Index calculation give a cluster determination value of 0.294. Cluster 0 contains 10 taxpayers with very low levels of compliance, cluster 1 contains 56 taxpayers with medium levels of compliance, cluster 2 contains 19 taxpayers with low levels of compliance, cluster 3 contains 61 taxpayers with high levels of compliance