THE DETECTION OF CHANGE BUILDING BY MULTI-TEMPORAL IMAGERY TO TAKES IN POTENTIAL REVENUE OF THE LAND AND BUILDING TAX AND VALUE ADDED TAX ON SELF ESTABLISHMENT
ABSTRACT: <br /> <br /> <br /> <br /> <br /> <br /> The Land and Building Tax (called PBB) is an objective tax, based on detail data of subject and object as the fundamental element of tax imposition. One of tax potential add of PBB arise from conditional c...
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| Format: | Theses |
| Language: | Indonesia |
| Online Access: | https://digilib.itb.ac.id/gdl/view/6810 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | ABSTRACT: <br />
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The Land and Building Tax (called PBB) is an objective tax, based on detail data of subject and object as the fundamental element of tax imposition. One of tax potential add of PBB arise from conditional change of tax object including: establishment new building in field, a renovation resulting in add or changes an extensive and condition of building. Whilst in enhance of Value Added Tax on selfestablishment (called PPN) occurred if there is any change in of tax object condition from development/constructing a new building more than 200 m2 in wide under particular regulation. <br />
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The building change detection using method: processing of Quickbird imagery; correcting a geometrical image of Quickbird January 2003 and Quickbird October 2003; carry out a visually interpretation an image object and created descendant as thematic map of each image; detecting conditional change of land and building of each images by overlay change detection method toward both of image with RGB change technique; validating a change building indication result by comparing field data and literature; and calculating a potential additional of PBB and Value Added Tax on self-establishment. |
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