Integrasi Data Pertanahan dalam Pembaruan Data Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Cakranegara Utara, Kota Mataram - Gipih Shivam Vivekananda; Bambang Suyudi; Susilo Widiyantoro (Diploma IV Pertanahan Sekolah Tinggi Pertanahan Nasional, 2026)
Rural and Urban Land and Building Tax (PBB-P2) is an important source of locally owned revenue in Mataram City, but its collection still faces obstacles due to inconsistencies in data on tax subjects and objects. The Complete City Program's integration of land data and PBB-P2 data is a strategic move to keep the tax database accurate over time. This study aims to assess the effectiveness of the integration of Complete City land data and PBB-P2 data in North Cakranegara Village, as well as to compare the potential land tax revenue before and after the data update. The method used is mixed, including interviews, field surveys, and spatial analysis, with the calculation of potential taxation referring to Mataram City Regional Regulation Number 1 of 2024. The results demonstrate that the data integration is proceeding as planned, with interagency cooperation providing support. The data update resulted in an increase in the number of tax objects, corrections to area and parcel boundaries, and a decrease in tax revenue as a result of more accurate data adjustments. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan sumber penting Pendapatan Asli Daerah Kota Mataram, namun pemungutannya masih menghadapi kendala akibat ketidaksesuaian data subjek dan objek pajak. Integrasi data pertanahan dan data PBB-P2 melalui Program Kota Lengkap menjadi upaya strategis untuk memperbaiki akurasi basis data pajak secara berkelanjutan. Penelitian ini bertujuan menilai efektivitas integrasi data pertanahan Kota Lengkap dan data PBB-P2 di Kelurahan Cakranegara Utara, serta membandingkan potensi penerimaan pajak bumi sebelum dan sesudah pembaruan data. Metode yang digunakan adalah mixed methods, meliputi wawancara, survei lapangan, dan analisis spasial, dengan perhitungan potensi pajak mengacu pada Peraturan Daerah Kota Mataram Nomor 1 Tahun 2024. Hasil penelitian menunjukkan integrasi data berjalan efektif sesuai jadwal dan didukung kerja sama antarinstansi. Pembaruan data menghasilkan peningkatan jumlah objek pajak, koreksi luas dan batas bidang, serta penurunan penerimaan pajak sebagai dampak penyesuaian data yang lebih akurat.