Analisis Kesesuaian Peta Bidang Tanah Tersertifikat dengan Wajib Pajak untuk Penentuan Potensi Pendapatan Asli Daerah (PAD) (Studi Kasus : Desa Bungurasih)

Conformity Analysis of Certified Land Field Map with Taxpayers for Determining Potential Regional Original Income (Case Study: Bungurasih bahwa Pemerintah Pajak untuk Pendapatan Asli Daerah (PAD). Namun, data persil tanah yang dimiliki oleh Kantor Pertanahan Kabupaten Sidoarjo berbeda dengan data wajib pajak yang dimiliki oleh pemerintah desa. Pada penelitian kali ini dilakukan analisis kesesuaian antara persil tanah yang dimiliki Badan Pertanahan Nasional (BPN) dengan data wajib pajak dimiliki oleh Badan Pelayanan Pajak Daerah (BPPD) Kabupaten Sidoarjo dengan cara melakukan overlay terhadap peta persil tanah dengan peta desa. Kemudian dengan melakukan pembuatan zona nilai tanah terlebih Abstract: According to Law Number 28 of 2009 about Regional Taxes and Levies, it is stated that Regional Governments have the right to withdraw Land and Building Taxes in order to obtain Regional Original Income. However, the data on land parcels owned by Sidoarjo National Land Agency is different from the data on taxpayers owned by the village government. In this study, a suitability analysis was carried out between the land parcels owned by the National Land Agency and the taxpayer data owned by the Regional Tax Service Agency of Sidoarjo Regency by overlaying the land parcel maps with village maps. Then by making the land value zone first, it can be seen the potential PAD that can be generated from land parcels that do not yet have a tax identity. The results of the analysis show that in zones with regular parcels of land and shop houses have a high level of conformity, that is DPU Housing with 56 land parcels and 53 taxpayers, Wisma Bungurasih with 302 land parcels and 320 taxpayers, and Bungurasih with 70 land parcels and 71 taxpayer. Then, the zone with irregular parcels has a low level of conformity, that is Bungurasih Utara with 38 land parcels and 204 taxpayers and Bungurasih Dalam with 13 land parcels and 37 taxpayers. Then, for the potential Regional Original Income that can be generated is Rp. 1,114,461.60 from 6 parcels of land in the DPU Housing and Wisma Bungurasih which do not have tax information.