Pemetaan Potensi Pajak Reklame Menggunakan K-Means WebGIS
DOI:
https://doi.org/10.54367/kakifikom.v8i2.6901Keywords:
K-Means, Web GIS, Clustering, Pajak Reklame, BPKPDAbstract
Purpose: This study develops a Web GIS-based advertisement tax potential mapping system using K-Means Clustering at the Regional Financial and Revenue Management Agency of Simalungun Regency, with Bandar District as the case study. Design/methods/approach: The study applies Research and Development with the Waterfall model through requirements analysis, system design, implementation, and testing. The system uses PHP Native, MySQL, Leaflet.js, latitude, longitude, and nominal tax value. K-Means with k=3 and Euclidean Distance groups advertisement objects into high, medium, and low potential categories. Findings/results: The system processed 150 advertisement tax records and produced three clusters: 3 high-potential objects, 18 medium-potential objects, and 129 low-potential objects. The process converged at the third iteration. Manual calculation and PHP output showed 100% conformity, and black-box testing confirmed that the main system features worked properly. Conclusions: The proposed system converts conventional tabular records into interactive geospatial information that helps officers prioritize advertisement tax supervision more objectively.References
M. A. Putri, N. Rahaningsih, F. M. Basysyar, and O. Nurdiawan, “Penerapan Data Mining Menggunakan Metode Clustering Untuk Mengetahui Kelompok Kepatuhan Wajib Pajak Bumi dan Bangunan,” Jurnal Accounting Information System (AIMS), vol. 5, no. 2, pp. 145-156, 2022.
A. Setiawan, “Implementasi Leaflet.js Dalam Sistem Informasi Geografis Berbasis Web,” Jurnal Teknik Informatika, 2021.
Y. Naim and A. Yahya, “Implementasi Metode K-Means Dalam Penyebaran Pelanggan Koran Fajar Berbasis WebGIS,” Jurnal Ilmiah Sistem Informasi dan Teknik Informatika (JISTI), vol. 5, no. 2, pp. 25-32, 2022, doi: 10.57093/jisti.v5i2.124.
A. S. H. P. E. Muzaki, “Implementasi algoritma K-Means untuk clustering data potensi pajak daerah,” Jurnal Sistem dan Teknologi Informasi (JUSTIN), vol. 12, no. 1, pp. 45-52, 2024.
D. S. Nurfadhilah, A. Setiawan, and R. Zulkifli, “Implementasi Geospatial Clustering Menggunakan Algoritma K-Means Untuk Penentuan Lokasi Strategis Promosi Kampus,” Jurnal Janitra Informatika dan Sistem Informasi, vol. 5, no. 2, pp. 108-116, 2025, doi: 10.59395/xfctnc12.
S. Wahyuni, “Implementation of the K-Means Algorithm for Clustering Tax Compliance of Land and Building Taxpayers in Medan City,” Journal of Computer Engineering, System and Science, vol. 10, no. 1, 2025.
Wahyudi, “Pengelompokan Kabupaten di Indonesia untuk Pemetaan Pendapatan Daerah Menggunakan Algoritma K-Means,” MALCOM: Indonesian Journal of Machine Learning and Computer Science, vol. 5, no. 3, pp. 1143-1151, 2025, doi: 10.57152/malcom.v5i3.2206.
F. A. I. S. Aji, “Penerapan metode clustering pada analisis realisasi PAD dengan algoritma K-Means,” 2021.
Direktorat Jenderal Perimbangan Keuangan, Laporan Kerja Direktorat Jenderal Perimbangan Keuangan 2022. Jakarta: Kementerian Keuangan Republik Indonesia, 2022.
Bupati Simalungun, Peraturan Bupati Nomor 30 Tahun 2024 tentang Petunjuk Teknis Pelaksanaan Pengelolaan Pajak Reklame dan Pajak Air Tanah. Simalungun, 2024.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 KAKIFIKOM (Kumpulan Artikel Karya Ilmiah Fakultas Ilmu Komputer)

This work is licensed under a Creative Commons Attribution 4.0 International License.

1.png)




