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BHUMI: Jurnal Agraria dan PertanahanBHUMI: Jurnal Agraria dan Pertanahan

The digital era has brought significant changes across various sectors, including the management of Land and Building Tax (PBB) in Indonesia, which serves as one of the countrys main revenue sources and contributes substantially to regional income for public service provision. However, technical issues persist in the spatial aspect of PBB management, particularly concerning the consistency between Land and Building Tax Block Maps (peta blok PBB) and Cadastral Parcel Maps (Peta Bidang Tanah, PBT). Discrepancies in boundary delineation, parcel area, and ownership identity often lead to inaccuracies that may undermine fairness, compliance, and revenue optimization. This study aims to evaluate and analyze the consistency between PBB and PBT data in Kedaton Village, Kapas District, Bojonegoro Regency. A quantitative method with a spatial analysis approach was employed, using Geographic Information System (GIS) tools and three evaluation parameters: Polygon Area, Polygon Near Distance, and Polygon Circularity Ratio. The results indicate that 48% of parcels showed area discrepancies beyond the tolerance limit, only 30% had matching taxpayer and landowner names, and 52% of parcels were categorized as accurate based on spatial evaluation. The findings highlight the urgency of strengthening PBB–PBT integration through harmonized mapping standards, centralized geospatial databases, systematic validation procedures, and digital platforms to enhance accuracy, efficiency, and sustainability in land taxation management.

The research findings reveal a critical issue of spatial inconsistency between PBB and PBT datasets, particularly in land parcel areas, with 48% of parcels exceeding tolerance limits.Low consistency in taxpayer and landowner names underscores the need for improved data integration to ensure fairness and legal certainty in land administration.Despite these challenges, over half of the parcels demonstrate acceptable spatial data quality, providing a foundation for strengthening digital-based tax management through systematic validation and integration.

Based on the studys findings, future research should investigate the development of a standardized data exchange protocol between the Land Office and the Regional Revenue Agency to facilitate seamless integration of PBT and PBB data, thereby minimizing discrepancies in ownership and parcel information. Further studies could explore the application of machine learning algorithms to automate the detection of inconsistencies in parcel boundaries and ownership records, reducing the reliance on manual inspection and improving the efficiency of data validation processes. Finally, research is needed to assess the feasibility of implementing a blockchain-based land registry system to enhance data security, transparency, and immutability, ultimately fostering greater trust and efficiency in land administration and taxation, while also addressing the challenges of data interoperability and scalability.

  1. Digital Transformation in the Validation of Land Tax Block Maps and Land Parcel Maps in Bojonegoro Regency... doi.org/10.31292/bhumi.v11i2.845Digital Transformation in the Validation of Land Tax Block Maps and Land Parcel Maps in Bojonegoro Regency doi 10 31292 bhumi v11i2 845
  2. Nearest Neighbor Value Interpolation. nearest neighbor value doi ijacsa pdf author olivier rukundo hanqiang... doi.org/10.14569/ijacsa.2012.030405Nearest Neighbor Value Interpolation nearest neighbor value doi ijacsa pdf author olivier rukundo hanqiang doi 10 14569 ijacsa 2012 030405
  3. Pembuatan Peta Administrasi dan Peta Tata Guna Lahan Desa Genengan, Kecamatan Jumantono, Kabupaten Karanganyar... jkp.unram.ac.id/index.php/JKP/article/view/177Pembuatan Peta Administrasi dan Peta Tata Guna Lahan Desa Genengan Kecamatan Jumantono Kabupaten Karanganyar jkp unram ac index php JKP article view 177
  4. Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan... doi.org/10.33395/owner.v8i1.1876Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan doi 10 33395 owner v8i1 1876
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