Revaluasi Spasial Objek PBB-P2 Berbasis Citra Drone untuk Memutakhirkan Basis Pajak Daerah di Desa Pulau TagorKabupaten Serdang Bedagai

Ivan Flobert Gultom; Achmad Siddik Thoha; Bejo Slamet

Authors

Ivan Flobert Gultom Universitas Sumatera Utara Author
Achmad Siddik Thoha Universitas Sumatera Utara Author
Bejo Slamet Universitas Sumatera Utara Author

Keywords:

analisis spasial, basis pajak, drone, PBB-P2, pendapatan asli daerah

Abstract

Pemutakhiran data fisik objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan prasyarat bagi penilaian yang adil dan optimalisasi penerimaan daerah, tetapi survei konvensional sering tidak mampu mengikuti perubahan wilayah. Penelitian ini bertujuan untuk menganalisis pemanfaatan citra drone dan Sistem Informasi Geografis untuk evaluasi spasial objek PBB-P2 di Desa Pulau Tagor, Kabupaten Serdang Bedagai. Analisis mencakup 101 Nomor Objek Pajak dengan membandingkan luas terdaftar dan luas hasil pemetaan drone. Selisih luas dihitung sebagai luas hasil pemetaan dikurangi luas terdaftar, sedangkan perubahan nilai NJOP diestimasi menggunakan nilai satuan objek sebesar Rp36.000/m² atau Rp48.000/m². Sebanyak 48 objek menunjukkan selisih positif dan 53 objek menunjukkan selisih negatif. Total selisih positif mencapai 142.055,177 m², selisih negatif −114.876,614 m², dan selisih neto +27.178,563 m², sedangkan jumlah absolut selisih luas mencapai 256.931,791 m². Peningkatan nilai NJOP diperkirakan sebesar Rp5.259.514.080, penurunannya sebesar Rp4.313.953.872, dan perubahan netonya sebesar Rp 945.560.208. Kelompok prioritas tinggi yang terdiri atas 33 objek menyumbang 74,57% jumlah absolut selisih luas dan 75,14% jumlah absolut perubahan nilai NJOP. Temuan menunjukkan bahwa pemetaan berbasis drone mendukung kerangka penentuan prioritas spasial untuk verifikasi terarah.

Author Biographies

Ivan Flobert Gultom, Universitas Sumatera Utara

Perencanaan Pembangunan Wilayah dan Pedesaan,
Bejo Slamet, Universitas Sumatera Utara

Perencanaan Wilayah

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