PENERAPAN METODE DECISION TREE / C4.5 DALAM MENGEVALUASI POTENSI DAN KONTRIBUSI RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH

WAHYU ARFIANSYAH. Application of the Decision Tree/C4.5 Method in Evaluating the Potential and Contribution of Retribution to Local Revenue (Local Revenue - PAD) (Supervised by Muhammad Zainal and Wahyuddin)Local Original Income (PAD) is one of the main sources of income to support government activities at the regional level. Therefore, effective and efficient PAD
management is very important for every local government. This research aims to apply the decision tree C4.5 method to evaluate the potential and contribution of retribution to PAD in several regions. The C4.5 method was chosen due to its ability to process both categorical and numerical data, as well as its capacity to provide modeling that can explain decisions based on existing attributes. This study uses retribution data obtained from local governments to build a decision tree model
that can identify the factors influencing the contribution of retribution to PAD. The analysis process involves training and testing the model to generate data-driven recommendations aimed at improving PAD contributions. The results of the research and testing of the Decision Tree/c45 Method Application from local
revenue data produced the highest gain value of 0.68 on the advertising tax attribute and the lowest gain value of 0 on the entertainment tax attribute in manual calculations. This shows that the largest contribution is in advertising tax and the
lowest contribution is in entertainment tax.