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

Abstract

Tax, as generally known, are important aspect for Indonesia country sustainability. Taxpayer compliance is a condition
where the taxpayer has completed all of their tax obligations and get their tax rights. These compliance are identified
when they send back SPT and their compliance of paying tax debts. Decision support system is a part of computerized
information system. AHP-SAW is one kind of a method which developed by combining weight and comparison
between criteria to determine the best alternative. Using the method, this research will help the tax office to choose
which 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 accuracy
obtained is 84.7%, where RM Ramio always get the first rank. Business entity criteria has big impact on ranking
process where in a 100% accuracy test, this criteria got bigger value than other criteria.