PEMBANGUNAN BASIS DATA SPASIAL DAN WEB-GIS UNTUK PENENTUAN PAJAK TERUTANG PBB OBJEK KHUSUS BANDARA (STUDI KASUS: BANDARA HUSEIN SASTRANEGARA BANDUNG)

• Main Author: Ulya, Azimatul
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/36632
• Institution: Institut Teknologi Bandung

Tax is one of the state income that is used to cover state routine expended and development costs from the non-oil and gas sector. One type of tax that used to cover routine outcome is the Land and Building Tax. Land Tax Building or abbreviated as PBB is the state tax imposed on the earth and / or building or material property. The condition of the subject has no effect in determining the amount of tax, but the condition of the object is determines the amount of tax that must be paid every year. The objects of PBB are divided into two, namely general objects and special objects, one of the special objects that imposed by PBB each year is Bandung's Husein Sastranegara Airport. The storage and management of special object tax data is currently still separated between attribute data and spatial data, so that it is susceptive to cause errors. Therefore in this final project research will be done the development of spatial databases as storage of attribute data and spatial data, and the development of Web-GIS as interface and visualization of attribute data and spatial data, and tax calculation of special object of airports.