PEMANFAATAN DATA PERTANAHAN KOTA LENGKAP UNTUK PEMBARUAN DATA PAJAK BUMI DAN BANGUNAN DI KELURAHAN CAKRANEGARA UTARA, KOTA MATARAM

GIPIH SHIVAM VIVEKANANDA, 21303637 (2025) PEMANFAATAN DATA PERTANAHAN KOTA LENGKAP UNTUK PEMBARUAN DATA PAJAK BUMI DAN BANGUNAN DI KELURAHAN CAKRANEGARA UTARA, KOTA MATARAM. Diploma thesis, Sekolah Tinggi Pertanahan Nasional.

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Abstract

The management of Rural and Urban Land and Building Tax (PBB-P2) serves as one of the main sources of Local Own-Source Revenue (PAD). However, the current tax object data is not yet based on up-to-date and verified spatial data, resulting in inaccurate tax assessments and hampering the optimization of PAD. To address this issue, the integration of land certificate data (Right Number) and Tax Object Number (NOP) offers a strategic solution. The “Kota Lengkap” (Complete City) program initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) promotes comprehensive spatial validation. In this context, the Regional Revenue Agency (BKD) of Mataram City collaborates with the Land Office to utilize this data for the integration and updating of PBB records. This study aims to analyze the implementation of land data utilization under the Kota Lengkap program for updating Land and Building Tax (PBB) data in Cakranegara Utara Subdistrict and to compare the potential tax revenue before and after the update. A mixed-methods approach was employed, using qualitative methods to explore stakeholder involvement, stages, challenges, and solutions in data integration, and quantitative methods to measure outcomes and revenue potential through spatial and descriptive statistical analysis. The results indicate that this initiative represents a collaborative effort involving the Mataram City Government, the Land Office, BKD, and local stakeholders such as subdistrict officials, neighborhood heads, and tax collectors. The process began with socialization, data collection, spatial processing, and field surveys for data validation, resulting in significant updates in both spatial and attribute aspects. Spatially, discrepancies were found in location, shape, and area, along with the addition of 603 new tax objects. In terms of attributes, several land parcels were found to be unintegrated, with duplicate NOPs and mismatched subject data between land certificates and SPPTs, indicating the need for data improvement. The reduction in the number of uncharted K4 parcels reflects successful tracking of previously unmapped land parcels. However, challenges remain, including weak data integration and limited engagement from subdistrict authorities. Proposed solutions include issuing and tracking new NOPs, involving neighborhood leaders (RT), and enhancing public outreach. As a result of the update, the potential PBB revenue decreased by IDR 131,211,411, from IDR 770,285,765 to IDR 639,074,354 due to corrections in parcel area and administrative boundaries that previously did not refer to official land data. These findings demonstrate that the utilization of official land data improves tax accuracy and fiscal equity, although it may lead to a short-term decline in potential tax revenue. Keywords: Land Data, Land and Building Tax, Spatial Integration

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