Decision Support System To Determine The Best Tax Payer Nominee At Regional Government Using Saw & Ahp

Wahyu Aziz Prastiyo, R. Adityo, Syariful Alim
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Abstract

Tax, as generally known, are important aspect for Indonesia country sustainability. Taxpayer compliance is a conditionwhere the taxpayer has completed all of their tax obligations and get their tax rights. These compliance are identifiedwhen they send back SPT and their compliance of paying tax debts. Decision support system is a part of computerizedinformation system. AHP-SAW is one kind of a method which developed by combining weight and comparisonbetween criteria to determine the best alternative. Using the method, this research will help the tax office to choosewhich hotel and restaurant are eligible to get the best criteria in tax compliance. Based on the test result, for hotel,accuracy obtained is 78.6% on average, where Hotel Wijaya 1 always get the first rank. For restaurant, the accuracyobtained is 84.7%, where RM Ramio always get the first rank. Business entity criteria has big impact on rankingprocess where in a 100% accuracy test, this criteria got bigger value than other criteria.
基于Saw和Ahp的地方政府最佳纳税人提名决策支持系统
众所周知,税收是印尼国家可持续发展的重要方面。纳税人合规性是指纳税人完成了所有纳税义务并获得纳税权利的情况。这些合规性是在他们发回SPT和缴纳税款的合规性时确定的。决策支持系统是计算机化信息系统的一部分。AHP-SAW是一种结合权重和标准间比较来确定最佳方案的方法。使用该方法,本研究将有助于税务机关选择哪些酒店和餐厅符合税务合规的最佳标准。根据测试结果,对于酒店,获得的准确率平均为78.6%,其中hotel Wijaya 1始终获得第一名。对于餐厅,获得的准确率为84.7%,其中RM Ramio始终获得第一名。业务实体标准对排名过程有很大的影响,在100%准确率测试中,该标准比其他标准具有更大的价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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