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PAYMENT ANALYSIS OF PERSONAL INCOME TAX BY USING DECISION TREE CLASSIFICATION TECHNIQUE

 

TITLE PAYMENT ANALYSIS OF PERSONAL INCOME TAX BY USING DECISION TREE CLASSIFICATION TECHNIQUE
AUTHOR KOTCHARAT NILPAMORN
DEGREE MASTER OF SCIENCE PROGRAMME IN COMPUTER SCIENCE
FACULTY FACULTY OF SCIENCE
ADVISOR DAMRAS WONGSAWANG
CO-ADVISOR SONGSRI TANGSRIPAIROJ
 
ABSTRACT
In this research project , the payment analysis of personal income tax by using decision tree classification technique (PAPIT) is proposed. PAPIT is an information system which provides web-based, data mining applications. It is a system that sort the information from the Revenue Department (RD) collection. In PAPIT, the information is extracted from the Personal Income Tax (PIT) system which provides detailed information of taxation data for each taxpayer. Auditing tax data is one of the most important tasks of the RD. This is a timeconsuming task. However, not all tax data needs to be audited. In practice, tax officers randomly select tax data for auditing based on their own decisions. This causes the improper selection of tax data. PAPIT performs the analysis on PIT information to provide guidelines or to suggest information to help tax officers in the selection of tax data to be audited. For the development of PAPIT, the decision tree classification technique was applied to such information. Particularly, the C5.00 algorithm was the main focus since it supports data analysis of continuous values and produces a good classification tree. Having passed the experiments, PAPIT suggested rules that tax officers could use in order to determine who should be audited and who should not. PAPIT performed both functions with 87.18 % accuracy. This was confirmed by tax officers with a high level of skill in the analysis of taxes. This suggests that PAPIT can help tax officers regarding tax data selection and it can also aid executives in making decisions on taxation policies.
KEYWORD PAYMENT ANALYSIS / DATA MINING / CLASSFICATION / C5.00 ALGORITHM / PERSONAL INCOME TAX

 

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