| Summary: | The research aims to do the spatial analysis in selecting banks for paying land and building tax (TP banks) which will be nominated as POS banks (Payment Online System) banks in Bandung city by applying GIS (Geographic Information Systems) technology.
GIS spatial analysis was conducted using three coverages: administrative boundaries of Bandung city, land use, and distribution of TP banks, including their corresponding attribute data. Buffering technique and overlay operations using Arc/Info GIS software were conducted to select the priority of TP banks based on some determined criteria.
Nineteen TP banks were nominated as POS, eight of them were considered as the major priority where their locations are equally distributed in Bandung city.
Keywords: tax, geographic information systems, spatial analysis.
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