Evaluasi Peta Blok Pajak Bumi dan Bangunan Terhadap Peta Bidang Tanah di Era Digital (Studi Kasus : Desa Kedaton, Kecamatan Kapas, Kabupaten Bojonegoro)

Mushthofa, Abid (2025) Evaluasi Peta Blok Pajak Bumi dan Bangunan Terhadap Peta Bidang Tanah di Era Digital (Studi Kasus : Desa Kedaton, Kecamatan Kapas, Kabupaten Bojonegoro). Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Era digital telah membawa perubahan signifikan dalam berbagai sektor, termasuk dalam pengelolaan Pajak Bumi dan Bangunan (PBB). Di Indonesia, PBB merupakan salah satu sumber penerimaan negara yang sangat potensial, di mana sebagian besar penerimaannya digunakan untuk pendapatan daerah, yang antara lain dipergunakan untuk penyediaan fasilitas yang diberikan oleh Pemerintah Pusat dan Pemerintah Daerah. Oleh karena itu, akurasi dan integrasi data dalam sistem perpajakan sangat penting, agar pajak yang dikenakan kepada masyarakat dapat dihitung dengan tepat. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis kesesuaian antara Peta Pajak Bumi dan Bangunan (PBB) dengan Peta Bidang Tanah (PBT) di Desa Kedaton, Kecamatan Kapas, Kabupaten Bojonegoro. Penelitian ini mengidentifikasi perbedaan luas bidang tanah antara Peta PBB dan PBT, kesamaan nama wajib pajak dan pemilik bidang tanah, serta kualitas data spasial dari kedua peta. Evaluasi kualitas data spasial dilakukan dengan menggunakan metode Polygon Area, Polygon Near Distance, dan Polygon Circularity Ratio untuk menilai akurasi spasial, jarak antar poligon, dan bentuk poligon. Hasil penelitian menunjukkan adanya perbedaan luas sebesar 48% yang tidak memenuhi toleransi, nama wajib pajak dan pemilik tanah yang sama dalam satu bidang tanah sebesar 30%. Kualitas Peta PBB berdasarkan evaluasi PBT menunjukkan 52% bidang tanah berada dalam kategori layak, mencerminkan kesesuaian dengan kondisi spasial. Penelitian ini menyarankan perlunya perbaikan dalam integrasi data antara Peta PBB dan PBT untuk meningkatkan akurasi dan keselarasan data pertanahan di masa mendatang. Perbaikan integrasi tersebut bermanfaat untuk perhitungan pajak PBB yang lebih tepat. Integrasi ini juga meningkatkan efisiensi administrasi dan transparansi pertanahan secara keseluruhan. Dengan demikian, potensi penerimaan pajak daerah dapat lebih optimal.
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The digital era has brought significant changes across various sectors, including the management of Land and Building Tax (PBB). In Indonesia, PBB is one of the country's most potential sources of revenue, with a large portion allocated to regional income, which is used to provide facilities enjoyed by both the Central and Regional Governments. Therefore, the accuracy and integration of data within the taxation system are essential to ensure that taxes imposed on the public are calculated appropriately. This study aims to evaluate and analyze the consistency between the Land and Building Tax Map (PBB Map) and the Cadastral Parcel Map (PBT) in Kedaton Village, Bojonegoro Regency. The research identifies differences in land parcel areas between the PBB and PBT maps, the consistency of taxpayer and landowner names, as well as the spatial data quality of both maps. The steps undertaken include the collection of spatial and non-spatial data from the National Land Agency (BPN) and the Kedaton Village Government, followed by the georeferencing process to align the position of the PBB Map with the PBT Map, and the conversion of raster data into vector format. The spatial data quality was evaluated using the Polygon Area, Polygon Near Distance, and Polygon Circularity Ratio methods to assess spatial accuracy, proximity between polygons, and the shape regularity of the polygons. The results showed a 48% area discrepancy that exceeded the tolerance limit, and only 30% conformity in taxpayer and landowner names and counts. Based on the PBT evaluation, the quality of the PBB Map indicated that 52% of the land parcels fall into the categories of Very Good, Good, and Fair, reflecting a moderate level of spatial accuracy. This study recommends improvements in the integration of data between the PBB Map and the PBT to enhance the accuracy and consistency of taxation data in the future. Such integration is beneficial in improving the precision of tax object data, thereby enabling more accurate tax calculations. It also contributes to administrative efficiency and transparency. Consequently, the potential for regional tax revenue can be maximized more optimally

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Era Digital, Integrasi, Kualitas Data Spasial, Peta Bidang tanah, Peta Pajak Bumi dan Bangunan, Land and Building Tax Map, Land Parcel Map Integration, Digital Era, Spatial Data Quality.
Subjects:	G Geography. Anthropology. Recreation > G Geography (General) > G70.212 ArcGIS. Geographic information systems.
Divisions:	Faculty of Civil, Planning, and Geo Engineering (CIVPLAN) > Geomatics Engineering > 29202-(S1) Undergraduate Thesis
Depositing User:	Abid Mushthofa
Date Deposited:	25 Jul 2025 03:20
Last Modified:	25 Jul 2025 03:20
URI:	http://repository.its.ac.id/id/eprint/121274

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