Pemanfaatan Teknologi Sistem Informasi Geografis (SIG) dalam Penyusunan Peta Dan Perhitungan Potensi Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Studi Pada Kelurahan Padangsambian, Kota Denpasar, Provinsi Bali

Dandy Nur Kusumo Tirto, Rijadh Djatu Winardi, S.E., M.Sc., Ph.D.; Robby Prijatno, S.T., M.Ec.Dev., MAPPI (Cert).

2026 | Tesis | S2 Magister Ek.Pembangunan

Pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2) merupakan salah satu sumber pendapatan asli daerah (PAD) yang penerimaannya dipengaruhi oleh ketepatan penetapan nilai jual objek pajak (NJOP) dan kualitas basis data objek pajak. Perkembangan kawasan permukiman, perdagangan, dan jasa di Kelurahan Padangsambian belum sepenuhnya diikuti dengan pemutakhiran data spasial dan penyesuaian NJOP sehingga berpotensi menyebabkan ketidaksesuaian antara NJOP dan harga pasar. Penelitian ini bertujuan menganalisis kesesuaian NJOP terhadap harga pasar menggunakan assessment sales ratio (ASR), menyusun zona nilai tanah (ZNT), dan menganalisis potensi penerimaan PBB-P2 setelah penyesuaian NJOP bumi berdasarkan hasil ZNT. Penelitian menggunakan basis data objek PBB-P2, data NJOP bumi, peta bidang tanah, dan 58 data harga pasar. Tahapan analisis yang dilakukan melalui pemutakhiran data spasial objek pajak menggunakan teknologi sistem informasi geografis (SIG), evaluasi NJOP dengan metode ASR, penyusunan ZNT, dan simulasi potensi penerimaan PBB-P2. Hasil penelitian menunjukkan bahwa pemutakhiran data spasial objek pajak berhasil meningkatkan jumlah bidang tanah yang terpetakan dari 10.518 menjadi 11.323 bidang. Hasil analisis ASR menunjukkan nilai median 0,5041, mean 0,5124, weighted mean 0,5039, coefficient of dispersion 28,76%, coefficient of variation 33,31%, dan price related differential 1,016 yang mengindikasikan bahwa NJOP bumi masih berada di bawah harga pasar (underassessment), meskipun tidak menunjukkan indikasi ketidakadilan vertikal dalam penelitian. Penyusunan ZNT menghasilkan variasi nilai indikasi rata-rata (NIR) yang mencerminkan kondisi pasar berdasarkan karakteristik lokasinya. Hasil simulasi penyesuaian NJOP bumi berdasarkan ZNT meningkatkan potensi penerimaan PBB-P2 sebesar Rp6.542.406.035 atau 202,06% dibandingkan dengan kondisi eksisting. Hasil penelitian menunjukkan bahwa pemutakhiran data spasial, evaluasi NJOP menggunakan ASR, dan penyusunan ZNT dapat meningkatkan akurasi penilaian tanah serta mendukung optimalisasi potensi penerimaan PBB-P2.

The rural and urban land and building tax (PBB-P2) is one of the primary sources of local own-source revenue (PAD), and its revenue performance is influenced by the accuracy of the assessed property value (nilai jual objek pajak/NJOP) and the quality of the property tax database. The rapid development of residential, commercial, and service areas in Padangsambian Village has not been fully accompanied by updates to the spatial database and adjustments to the NJOP, potentially resulting in discrepancies between assessed values and market prices. This study aims to analyze the conformity of NJOP with market prices using the assessment sales ratio (ASR), develop land value zones (zona nilai tanah/ZNT), and evaluate the potential PBB-P2 revenue following adjustments to land NJOP based on the resulting ZNT. The study utilized the PBB-P2 property database, land NJOP data, cadastral parcel maps, and 58 market price observations. The analytical procedures consisted of updating the spatial property tax database using geographic information system (GIS) technology, evaluating NJOP through the ASR method, developing ZNT, and simulating potential PBB-P2 revenue. The results indicate that updating the spatial property tax database increased the number of mapped land parcels from 10,518 to 11,323. The ASR analysis produced a median of 0.5041, a mean of 0.5124, a weighted mean of 0.5039, a coefficient of dispersion (COD) of 28.76%, a coefficient of variation (COV) of 33.31%, and a price-related differential (PRD) of 1.016. These findings indicate that land NJOP remains below market value (underassessment), although no evidence of vertical inequity was identified. The development of land value zones (ZNT) generated variations in the average indicated value (nilai indikasi rata-rata/NIR) that reflect market conditions according to locational characteristics. The simulation of land NJOP adjustments based on the ZNT increased the potential PBB-P2 revenue by IDR 6,542,406,035, representing a 202.06% increase compared with the existing condition. Overall, the findings demonstrate that updating the spatial property tax database, evaluating NJOP using the ASR method, and developing ZNT can improve the accuracy of land valuation and support the optimization of potential PBB-P2 revenue.

Kata Kunci : Assessment Sales Ratio, Nilai Jual Objek Pajak, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan, Sistem Informasi Geografis, Zona Nilai Tanah.