Machfurin, Muchammad Alfarizky (2025) Visualisasi Pajak Terutang PBB-P2 Berdasarkan Data SPPT untuk Efisisensi Pengelolaan Pendapatan Asli Daerah. Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) yang sangat penting dalam mendukung pembangunan daerah. Namun, tingkat kepatuhan pembayaran PBB-P2 di masyarakat masih rendah akibat berbagai faktor, seperti kurangnya sosialisasi, ketidaktahuan besaran pajak, dan ketidakjelasan administrasi. Penelitian ini bertujuan untuk memvisualisasikan data PBB-P2 terutang berdasarkan Surat Pemberitahuan Pajak Terutang (SPPT) secara spasial di Desa Kedaton, Kecamatan Kapas, Kabupaten Bojonegoro, menggunakan teknik kartografi berupa peta Choropleth. Penelitian ini bertujuan untuk memvisualisasikan data PBB-P2 terutang berdasarkan Surat Pemberitahuan Pajak Terutang (SPPT) secara spasial di wilayah Desa Kedaton, Kecamatan Kapas, Kabupaten Bojonegoro, Provinsi Jawa Timur menggunakan teknik kartografi berupa peta Choropleth. Metode penelitian meliputi pengumpulan dan pengelompokan data SPPT dari Website Pajak Online Bojonegoro, serta visualisasi dan analisis potensi pendapatan pajak secara spasial. Hasil penelitian menunjukkan bahwa dari 176 bidang tanah yang dianalisis, 80% memiliki status pembayaran lunas, sementara 20% termasuk dalam kategori terutang. Klasifikasi nilai pajak terutang dibagi menjadi lima kelas: Rp1–Rp60.000 (kelas sangat rendah), Rp60.001–Rp120.000 (kelas rendah), Rp120.001–Rp180.000 (kelas sedang), Rp180.001–Rp240.000 (kelas tinggi), dan Rp240.001–Rp300.000 (kelas sangat tinggi). Hasil penelitian ini diharapkan dapat membantu pemangku kebijakan dalam mengidentifikasi wilayah prioritas penagihan, menyusun strategi pemungutan pajak yang lebih efektif, serta meningkatkan transparansi dan akuntabilitas pengelolaan PAD. Visualisasi spasial juga dapat mendorong partisipasi masyarakat dalam pembayaran pajak dan mengoptimalkan strategi pemungutan berbasis lokasi.
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The Rural and Urban Land and Building Tax (PBB-P2) serves as one of the primary sources of Local Own-Source Revenue (PAD) that is critically important for regional development. However, public compliance in PBB-P2 payments remains low due to various factors, including insufficient socialization, lack of awareness about tax amounts, and administrative ambiguities. This study aims to spatially visualize PBB-P2 tax liabilities based on Tax Assessment Notices (SPPT) in Kedaton Village, Kapas District, Bojonegoro Regency, East Java Province, using choropleth mapping techniques. The research methodology involves collecting and grouping SPPT data from the Bojonegoro Online Tax Website, followed by spatial visualization and analysis of potential tax revenue. The findings reveal that out of 176 land parcels analyzed, 80% had their tax obligations fully paid, while 20% remained outstanding. The tax liability values were classified into five categories: Rp1-Rp60,000 (very low class), Rp60,001-Rp120,000 (low class), Rp120,001Rp180,000 (medium class), Rp180,001-Rp240,000 (high class), and Rp240,001-Rp300,000 (very high class). This research is expected to assist policymakers in identifying priority areas for tax collection, developing more effective tax enforcement strategies, and enhancing transparency and accountability in PAD management. The spatial visualization approach may also encourage greater public participation in tax payments and optimize location-based collection strategies.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | PBB-P2, SPPT, visualisasi spasial, peta Choropleth, pendapatan asli daerah ============================================================ PBB-P2, SPPT, spatial visualization, choropleth map, local revenue |
| Subjects: | G Geography. Anthropology. Recreation > G Geography (General) > G70.217 Geospatial data G Geography. Anthropology. Recreation > GA Mathematical geography. Cartography > GA105.3 Cartography. G Geography. Anthropology. Recreation > GA Mathematical geography. Cartography > GA109.5 Multipurpose cadastres. |
| Divisions: | Faculty of Civil Engineering and Planning > Geomatics Engineering > 29202-(S1) Undergraduate Thesis |
| Depositing User: | Muchammad Alfarizky Machfurin |
| Date Deposited: | 13 Aug 2025 02:37 |
| Last Modified: | 13 Aug 2025 02:37 |
| URI: | http://repository.its.ac.id/id/eprint/128076 |
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