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All Journal Indonesian Journal of Electronics and Instrumentation Systems GEMA TEKNOLOGI BERKALA FISIKA SAINS DAN MATEMATIKA JURNAL SISTEM INFORMASI BISNIS Jurnal Ilmu Lingkungan YOUNGSTER PHYSICS JOURNAL Jurnal Sistem Komputer Program Kreativitas Mahasiswa - Karsa Cipta International Journal of Artificial Intelligence Research Jurnal Penelitian Pendidikan IPA (JPPIPA) INDONESIAN JOURNAL OF APPLIED PHYSICS Journal of Physics and Its Applications Indonesian Journal of Electrical Engineering and Computer Science Jurnal Teknik Informatika (JUTIF) Jurnal Pengabdian Vokasi Scientific Journal of Informatics
Jatmiko Endro Suseno
Department Of Physics, Faculty Of Science And Mathematics, Diponegoro University, Semarang
Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Other

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Journal : Jurnal Teknik Informatika (JUTIF)

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Integrated Maturity Assessment of Information Security for Land and Building Tax Management System Using National Institute of Standards and Technology Cybersecurity Framework 2.0, International Organization for Standardization/International Electrotechnical Commission 27002:2022, and Cybersecurity Capability Maturity Model 2.1. Paramesvari, Dhenok Prastyaningtyas; Suseno, Jatmiko Endro; Widodo, Catur Edi
Jurnal Teknik Informatika (Jutif) Vol. 7 No. 2 (2026): JUTIF Volume 7, Number 2, April 2026
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jutif.2026.7.2.5551

Abstract

Regional tax information systems such as the Sistem Informasi Manajemen Objek Pajak (SISMIOP) are vulnerable to cybersecurity threats due to the sensitivity of taxpayer data and the persistence of ad-hoc security management practices. These conditions pose risks to data confidentiality, integrity, and service availability, potentially undermining public trust and the effectiveness of local government services. This study aims to assess the information security maturity of SISMIOP operated by the Badan Pengelolaan Pendapatan, Keuangan, dan Aset Daerah (BPPKAD) through an integrated application of the NIST Cybersecurity Framework (CSF) 2.0, ISO/IEC 27002:2022, and the Cybersecurity Capability Maturity Model (C2M2) 2.1. A qualitative case study approach was employed. An organizational profile was developed using interviews, observations, and document analysis, followed by mapping 38 relevant NIST CSF subcategories to ISO/IEC 27002 controls and C2M2 capability domains. Security maturity was evaluated using questionnaires and interviews based on the C2M2 Maturity Indicator Levels (MIL0-MIL3), and a gap analysis was conducted against the target maturity level of MIL2. The results show that most cybersecurity functions, Govern, Identify, Detect, Respond, and Recover, remain at MIL1, indicating that practices are performed but not yet formalized or consistently implemented. The Protect function partially achieved MIL2. The largest gaps were identified in governance and risk management domains. Based on these findings, 38 prioritized strategic recommendations were formulated to improve policy formalization, risk management, technical controls, monitoring, and incident handling. This study contributes a practical and replicable multi-framework maturity assessment model to strengthen information security governance in public-sector tax information systems.
Co-Authors Achmad Supriyadi, Achmad Agus Setyawan Agus Subagio Agus Sudarmanto Agus Sulistiyo Agus Syafrudin Ainie Khuriati Ali Khumaeni Anak Agung Istri Sri Wiadnyani Andri Wibowo Ari Bawono Putranto Ari Bawono Putranto Arlien Siswanti Asep Yoyo Wardaya Basit, Muhammad Abdul Binu Soesanto, Qidir Maulana Catur Edi Widodo Dian Anggraini Djalal Er Riyanto Evi Setiawati Fatkhur Rohman Figur Humani Fitria L Giga Verian Pratama Glar Donia Deni Habib Sabil Rosyidi Hadi, Muhammad Rafli Irsyad Heri Sugito Hudzaifah Hazazi Zia Kusuma Humairoh Ratu Ayu I Gusti Ngurah Antaryama I Nyoman Sujana Ibnu Arimono Inayatul Inayah Irwan Agus Saputro Isnaeni Isnaeni Isnain Gunadi Isnain Gunadi K. Sofjan Firdausi Karyadi, Kukuh Kasto Wijoyo Teguh Guntoro kusminto , joko budi poernomo, kusminto Kusworo Adi Megarini Hersaputri Moch. Abdul Mukid Much. Azam Muchammad Azam, Muchammad Muhammad Hidayat Muhammad Nur Muhammad Nur Mustafid Mustafid Nurhady Mustofa Pandji Triadyaksa Paramesvari, Dhenok Prastyaningtyas Prabowo, Muhammad Nur Prasetya, Ananda Priyono Priyono Putra, Hisbicus Dwi Surya Putra, Satrio Sandi Putri, Yurixa Sakhinatul R Rizal Isnanto Ratna Dewi Winesthi Ratu Bilqis Redemtus Heru Tjahjana Reza Lutfi Ismai Rin Hafsahtul Asiah Rinaldo Turang, Rinaldo Ririn Sulpiani S. Suryono Sari, W.T. Satriyo Adhy Sela Ade Otaviana Sudarno Sudarno Sumariyah Sumariyah Suryono Suryono Susilo Hadi Susilo Hadi, Susilo SUTIKNO Thessa Putri Aulia Tomy Kusbramanto Udi Harmoko Widiasmoro, Andi Wiktasari Sari, Wiktasari Windarta, Jaka Yundari, Yundari Yusup Hidayat Yuyu Wahyudin Zaenal Arifin Zaenul Muhlisin Zakiyyah, A.Z.