Abstract
The goverment implements development in Indonesia, requires substantial funds. The entry of cash from the Land and Building Tax is the most important part for the development of a region, with the results that have been obtained by the regional government can increase regional development with various infrastructures that help the community to carry out various activities and make the area more advanced. One type of tax is the Land and Building Tax (PBB). With the increasing number of taxpayers and data paying contributions directly into the treasury of state finances, the UPT BPPD of SU II Subdistrict of Palembang city did not know how many obedient and non-compliant taxpayers. In this study using data mining techniques, namely classification by applying the Naive Bayes algorithm and getting from the number of taxpayers as many as 1,647 taxpayers with an accuracy of 99.33% which has the potential to not be on time in 16 ulu villages at 0,437 and sub-district households with data of 0.229.
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