| Summary: | Tax revenue especially Land and Building Tax (PBB) still can be optimized by
public. Because of the public has had, occupied or get benefit from a land and / or a
particular building, then the public must pay tax. According to UU No. 24 of 2009
which states that the management of the PBB is no longer carried out by the Directorate
General of Taxation (DJP), but it will be managed by local governments. Therefore it
requires an application program that is more user friendly and it will assist local
governments in their readiness to handle the devolution of authority. Such efforts must
be supported by good data base management. This application is built in order to
integrating the PBB database, in the form of spatial data and attribute data to
accommodate filling Tax Object Notification Letter (SPOP), Appendix of Tax Object
Notification Letter (LSPOP), as well as displaying Income Tax (SPPT).
Application program created using spatial data and attribute data which were
obtained from Kuningan Pratama Tax Office. The data was taken from project site in the
village of Manis Kidul, District Jalaksana, Kuningan regency, West Java. PBB database
was arranged from the stage of conseptual model with ER Diagram to normal table.
Furthermore this attribute database was linked to spatial data (layer ground plane), and
then an application program has been made using MapInfo with MapBasic
programming.
The output is PBB application program that is more user friendly have 5 main
Tabular includes the PBB tab, the document tab, thematic maps tab, search tab, and
editor tab. On the editor tab, there are sub tab that can be used for charging and updating
attributes data according to SPOP form and LSPOP and SPPT. Printing SPPT can not be
performed on the application program, because the limitations of the MapBasic software
that is not able to print dialog box directly to a printer. Printing SPPT can be done with
another software that is able to print screen display on the monitor. The application
program is evaluated through questionnaires to respondents from Dinas Pendapatan
Daerah Kuningan.
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