Infografi Pemerataan PBB (Pajak Bumi Bangunan) di Kantor Bapenda Kabupaten Nabire Menggunakan ArcGIS

Authors

  • Kristia Yuliawan STMIK Pesat Nabire
  • Abigael Jenifer Simopiaref STMIK Pesat Nabire

DOI:

https://doi.org/10.70539/jti.v3i2.91

Keywords:

ArcGIS, Infographics, PBB, SIG, Tax Equalization

Abstract

Geographic Information Systems (GIS) based on ArcGIS are crucial tools for analyzing and visualizing the equitable distribution of Land and Building Tax (PBB) in Nabire Regency. This research aims to design a comprehensive spatial infographic that illustrates PBB distribution and assists the Nabire Regency Revenue Agency (Bapenda) in identifying potential areas for increased revenue. Through the processing of spatial and non-spatial data, the study reveals significant imbalances in PBB collection across different regions, with urban and economic centers showing higher achievements compared to peripheral areas. The resulting thematic maps and pie diagrams effectively visualize the proportion of PBB potential versus realization, highlighting areas with untapped tax potential. These findings underscore that geospatial visualization not only aids in making fair and equitable fiscal policies but also plays a strategic role in raising public awareness and participation in PBB payments, aligning with principles of fiscal justice and optimalization of Local Own-Source Revenue (PAD).

References

[1] M. Dahniar and F. Yuliani, “Evaluasi kebijakan pemberian pengurangan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) akibat dampak pandemi COVID-19 di Kota Pekanbaru,” Journal of Research and Development on Public Policy, vol. 2, no. 1, pp. 84–92, 2023.

[2] D. D. Anggoro, Pajak daerah dan retribusi daerah. Universitas Brawijaya Press, 2017.

[3] L. Septriliani and I. Ismatullah, “Pengaruh Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Orang Pribadi,” Jae (Jurnal Akuntansi Dan Ekonomi), vol. 6, no. 1, pp. 92–102, 2021.

[4] T. M. Tallulembang, M. Hasbi, and I. Irmawati, “Sistem Informasi Geografis Tata Letak Dan Kondisi Jalan Di Kabupaten Merauke Berbasis Web,” Musamus Journal of Technology & Information, vol. 3, no. 01, pp. 23–28, 2020.

[5] F. Nuraeni, A. D. Supriatna, and A. Bachtiar, “Sistem Informasi Geografis Pemetaan Lahan Garapan Serikat Petani Pasundan Kabupaten Garut,” Jurnal Algoritma, vol. 19, no. 2, pp. 527–536, 2022.

[6] P. P. Kuantitatif, “Metode Penelitian Kunatitatif Kualitatif dan R&D,” Alfabeta, Bandung, 2016.

[7] A. B. Ndraha, E. Waruwu, D. Zebua, and A. Zega, “Kebijakan Kelembagaan Kehumasan Dan Jurnalistik Untuk Meningkatkan Transparansi Dan Partisipasi Masyarakat Dalam Pemerintahan,” Jurnal Ilmu Ekonomi, Pendidikan Dan Teknik, vol. 1, no. 2, pp. 23–31, 2024.

[8] D. A. Susanto, “Eksplorasi Implementasi Reformasi Perpajakan di Kantor Pelayanan Pajak,” Referensi: Jurnal Ilmu Manajemen Dan Akuntansi, vol. 9, no. 2, pp. 195–202, 2022.

[9] S. B. Ginting, “Sikap Anti Korupsi Sebagai Wujud Bela Negara,” Jurnal Citizenship Virtues, vol. 3, no. 1, pp. 470–476, 2023.

[10] W. Rismawati, “Pengaruh Variabel Pajak dan Variabel Makroekonomi Terhadap Penerimaan Pajak Penghasilan (Studi Kasus tahun 2001-2012),” Universitas Brawijaya, 2013.

[11] F. Azmi and L. Ramadhani, “Factors affecting tax aggressiveness in plantation companies listed 20142017,” Journal of Accounting Science, vol. 3, no. 1, pp. 49– 59, 2019. [12] F. C. Mustofa and W. Wahyuni, “Infrastruktur Data Spasial Berbasis Geoportal: Implementasi Kebijakan Satu Peta,” 2020.

[13] R. R. Purba, D. Jenderal, and P. Kemenkeu, “Pengaruh sertifikasi bendahara terhadap peningkatan kualitas pengelolaan keuangan negara,” Jurnal Ekonomi Manajemen Sistem Informasi, vol. 3, no. 2, pp. 171–179, 2021.

[14] M. G. Perrina, “Literature Review Sistem Informasi Geografis (SIG),” Journal of Information Technology and Computer Science (JOINTECOMS), vol. 10, no. 10, pp. 1–4, 2021.

[15] R. Trisnasari and S. N. Sunaningsih, “Analisis kontribusi pajak dan retribusi daerah terhadap pendapatan asli daerah,” Gorontalo Accounting Journal, vol. 5, no. 1, pp. 18–28, 2022.

[16] A. H. M. Nurdin, “Integrasi Sistem Perencanaan Partisipatif, Teknokratif, dan Politis dalam Perencanaan dan Penganggaran Program Pemberdayaan Ekonomi Masyarakat Kota,” Jurnal MP (Manajemen Pemerintahan), 2017.

[17] Y. Utami, H. Khairi, and I. Sartika, “Efektivitas Penerapan Sistem Informasi Kearsipan Dinamis Terintegrasi Di Pemerintah Kabupaten Kendal Provinsi Jawa Tengah,” Action Research Literate, vol. 8, pp. 649–660, 2024.

Downloads

Published

2026-02-26

How to Cite

Kristia Yuliawan, & Abigael Jenifer Simopiaref. (2026). Infografi Pemerataan PBB (Pajak Bumi Bangunan) di Kantor Bapenda Kabupaten Nabire Menggunakan ArcGIS. Jurnal Teknologi Dan Informatika, 3(2), 51–59. https://doi.org/10.70539/jti.v3i2.91

Most read articles by the same author(s)

<< < 1 2