Ardiansyah, 22313957 (2026) INTEGRASI DATA PAJAK DENGAN PETA PENDAFTARAN DALAM RANGKA OPTIMALISASI PENDAPATAN ASLI DAERAH DARI PAJAK BUMI DI KALURAHAN BENDUNGAN KAPANEWON WATES KABUPATEN KULON PROGO PROVINSI DAERAH ISTIMEWA YOGYAKARTA. Diploma thesis, Politeknik Agraria STPN.
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Abstract
The optimization of Local Own-Source Revenue from Rural and Urban Land and Building Tax is influenced by the effectiveness of land and building tax management and the quality of tax subject and tax object data. In Bendungan Village, discrepancies between the Land and Building Tax Block Map and the Land Registration Map may cause tax data to be not fully aligned with factual conditions, particularly in terms of taxpayers, land parcel area, and the relationship between the Land Parcel Identification Number and the Tax Object Number. This study aims to analyze the effectiveness of land and building tax management in identifying tax potential, analyze the conformity of tax subjects and the accuracy of land parcel objects between the Land and Building Tax Block Map and the Land Registration Map, and describe the synchronization of land and tax data through the implementation of a Single Identity Number in Bendungan Village, Wates District, Kulon Progo Regency. This study employed a mixed-methods approach with a convergent design, in which quantitative and qualitative data were collected and processed within a relatively similar period. Quantitative data were obtained from the Land Registration Map, Land and Building Tax Block Map, Tax Assessment List, and NIB-NOP integration results in Bendungan Village. Qualitative data were obtained through interviews with the Regional Finance and Asset Agency of Kulon Progo Regency and the Land Office of Kulon Progo Regency, supported by field verification. The analytical techniques included qualitative descriptive analysis to explain land and building tax management, quantitative descriptive analysis to calculate the level of data conformity, spatial analysis through overlay and NIB-NOP relationships, and an indicative simulation of potential tax revenue. The results show that land and building tax management in Bendungan Village has been administratively implemented, but it has not been fully optimal in identifying tax potential because data updating is still required. The realization of land and building tax revenue in Bendungan Village reached IDR 375.45 million out of the target of IDR 457.82 million, or 82.64%. In Block 11, out of 87 analyzed parcels, subject conformity was classified as conforming in 56 parcels or 64.37%, partially conforming in 4 parcels or 4.60%, non-conforming in 17 parcels or 19.54%, and unidentified in 10 parcels or 11.49%. In terms of object accuracy, 73 parcels or 83.91% had an ideal 1 NIB x 1 NOP relationship, while 14 parcels or 16.09% had non-conforming relationships. The total area in the Land Registration Map was 154,041 m², while the area recorded in the tax data was 102,103 m², resulting in an administrative area difference of 51,938 m². The simulation of parcels whose Land Registration Map area was larger than the tax data area resulted in an indicative potential revenue of IDR 24,182,012. The synchronization of NIB, NOP, and NIK has the potential to improve the accuracy of the land and building tax database, reduce indications of Tax Gap, and support the optimization of land and building tax revenue. Keywords: Data Integration, Land Registration Map, Land and Building Tax, Single Identity Number.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD29 Pertanahan |
| Divisions: | Prodi Diploma IV Pertanahan |
| Depositing User: | yosep ka perpus |
| Date Deposited: | 14 Jul 2026 06:26 |
| Last Modified: | 14 Jul 2026 06:26 |
| URI: | http://repository.stpn.ac.id/id/eprint/4895 |
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