This study employs the association rule of the data mining technique
to the VAT database to uncover patterns and relationships
among attributes that are useful for identifying problematic tax
evasion reports. In this research, a screening model will be developed
based on specific patterns or rules discovered from identified
VAT evasion tax reports. This screening model is utilized to select
the cases that are suspected to be non-compliant VAT reports for
further auditing checks. In other words, the goal of using data mining
as a technique in detecting VAT evasion enhances the tax auditor’s
productivity in recovering tax revenue losses