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Desain Pemeriksaan Pajak Restoran Berbantuan Machine Learning Studi Kasus: Pemerintah Kota Tangerang

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Kota Tangerang is one of the largest cities in Indonesia. The largest source of local tax funding in Kota Tangerang comes from restaurant taxes. On the other hand, the government of Kota Tangerang only has five local tax auditors to carry out audits for 41,441 restaurant taxpayers. Reliable and accurate gross sales as a tax base for restaurant taxes are difficult to obtain due to the limited number of tax auditors. This research aims to design an information system that can calculate the gross sales of taxpayers to overcome the limited number of tax auditors. This research uses the Framework for the Application of System Thinking. The data is collected from interviews and document reviews. The qualitative method with a case study approach is used in this research. Video analytics method using machine learning can be designed to calculate taxpayer’s gross sales. The video module and single board computer can be set to record or stream every transaction at the restaurant cashier. Machine learning is utilized to perform video analytics and programmed to identify every transaction at the cashier with the input of the video recording or streaming. The video analytics on the single board computer will extract the image frame. That image frame serves as audit evidence and used to get the number of transactions. Audit evidence in image frame is then confirmed and reconciled to the taxpayer to obtain the transaction value and the gross sales.

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Ketersediaan

Call Number	Location	Available
T 046/21	PSB lt.2 - Karya Akhir	1

Penerbit	Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia., 2021
Edisi	-
Subjek	Machine Learning FAST Method Local tax audit Video analytic
ISBN/ISSN	-
Klasifikasi	NONE
Deskripsi Fisik	xi, 108 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data