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Land and Building Tax (PBB) has a big influence on a region's PAD. Therefore, regions always strive to increase PBB income as much as possible. Many factors influence the increase in PBB, one of which is public awareness of taxes. Lack of public awareness of taxes causes PBB income to also decrease, and has implications for regional PAD. And conversely, if public awareness of taxes is high, PBB and PAD revenues will also increase. Therefore, a system is needed to measure public awareness of taxes in the region. If public awareness of taxes can be measured, then the relevant agencies can evaluate and map taxpayers in which sub-districts have high or below average awareness. There are several factors that influence taxpayer awareness, including ownership status, tax sector, assessment category, and the number of receivable payments over the past 5 years. By knowing the awareness of taxpayers, the relevant agencies can review the targets for achieving PBB revenue and issue warning letters to taxpayers whose awareness of PBB is lacking. This research uses decision tree and naïve Bayes methods to classify 666,580 datasets obtained from the Cianjur Regency Regional Revenue Management Agency. The stages are carried out by data collection, data preprocessing, training data labeling, classification process, and evaluation. The result of this research is a system that can predict whether taxpayers are aware or not in a sub-district and sub-district or rural area using decision trees and naïve Bayes. The accuracy obtained from the decision tree method was 93.73%, while the accuracy obtained from the naïve Bayes method was 85.61%.

Land and Building Tax (PBB) has an important role in supporting the development and administration of local government. However, low community participation can hinder the achievement of the maximum potential of this revenue source. This study aims to analyze the factors that cause the unoptimal participation of urban communities in the payment of Land and Building Tax (PBB) in Kuningan District. This research method uses a qualitative approach with descriptive research type. Data collection techniques were conducted through field studies with interviews, which were supported by data analysis. The research location is in Kuningan Sub-district, Kuningan Regency. The results of this study identified socio-economic, administrative, and psychological factors and found regulatory factors to be the cause of low community participation in PBB payments. This research also provides recommendations regarding efforts that need to be made to optimize the level of urban community participation in PBB payments in Kuningan Sub-district. [ABSTRACT FROM AUTHOR]

This research aimed to analyze and evaluate of Taxpayer Compliance in Paying Land and Building Tax (PBB) in Walian Satu Sub-District, South Tomohon District, Tomohon City. This research approach uses a descriptive qualitative approach, with 10 predetermined informants using data collection techniques, namely observation, interviews and documentation with data analysis techniques through data reduction, data presentation and drawing verification conclusions. The results of this research show that the Evaluation of Taxpayer Compliance in Paying Land and Building Tax (PBB) in Walian Satu Sub-District, South Tomohon District, Tomohon City, seen from the evaluation research sub-focus on Community Participation, Leadership and Communication, there are several problem findings, namely 1) Lack of participation or activeness of the community in the process of paying taxes, 2) there is no intention or movement from the sub-district government to be able to carry out a special strategy to move the community in paying taxes 3) there is a sub-district government that has not provided an example of good leadership, lack of utilizing technology from the government to provide understanding to the public in paying taxes and 4) then there are findings that the government has not been effective in communicating between the government to the government and the government to the public. The advice that can be given is that the government should improve coordination with the community to build communication so that the community will better understand how important it is to pay Land and Building Tax. [ABSTRACT FROM AUTHOR]

Participatory mapping (PM) method has become an alternative in spatial data collection activities for various mapping activities, including updating data on Rural & Urban Land and Building Tax (PBB-P2). From several experiences in PM application, various quality results have been found. Differences in the levels of spatial abilities of PM actors are assumed to affect the quality levels of PM results. Therefore, this study aimed to determine the effects of spatial abilities on the quality of spatial data generated in PM activities. It consisted of several stages of preparing instruments for measuring spatial abilities, collecting spatial data through PM, and correlation analysis. The instrument used to measure the levels of spatial abilities of 28 subvillage chiefs was the Purdue Spatial Visualization Test. The quality of PBB-P2 spatial data in 28 subvillages was randomly selected and assessed in terms of position, area, and geometric accuracies with reference to the land registration map from National Land Agency. Results indicated a positive correlation between the visual spatial ability and the spatial data quality of the PM results with a value of r = 0.823. Our findings are expected to be used as references for parties who carry out PM activities to be able to plan such activities. [ABSTRACT FROM AUTHOR]

Catch fluctuation of Sardinella lemuru in the Bali Strait in the period 2007 - 2019 shows a significant decrease. The fishermen of this area demanded information on the Potential Fishing Zone (PFZ) specifically targeted for Sardinella lemuru beyond their traditional. PFZ will be very helpful, especially during the famine years. Identification of a Potential Fishing Zone (PFZ) is highly important for increased fishing yields and also reduced fishing time for fishermen. Bali strait is dominated by Sardinella lemuru and contributes 16,2% of the total small pelagic fishery production in Fisheries Management Area (FMA) 573. Bali Strait also supports the fishing industry in Muncar (Banyuwangi-East Java) and Pengambengan (Jembrana-Bali). This study will produce a special PFZ for Sardinella lemuru that is not yet available in Indonesia by using remotely sensed and observer data. Here, we apply the Empirical Cumulative Distribution Function (ECDF) algorithm approach for Sardinella lemuru detection. ECDF was developed using Sea Surface Temperature (SST) and Chlorophyll-a (Chl-a) data from Aqua MODIS and extracted according to observer data during 2011-2014. PFZ for Sardinella lemuru in Bali strait was affected by 72,8 % Chl-a conditions and 27,2% by SST conditions. The maximum suitable preference for Sardinella lemuru in Bali Strait is Chl-a condition at 0,2 mg/m3 and SST condition at 28,38°C in northwest monsoon, while in southeast monsoon are 0,97 mg/m3 for Chl-a and 25,61°C for SST. ECDF model result has 69,33% accuracy, which shows the result of Sardinella lemuru PFZ has good accuracy. [ABSTRACT FROM AUTHOR]

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Abstract The scheme of profit sharing contracts has been significantly changed due to the enactment of Ministerial Regulation of Energy and Mineral Resources No. 8/2017 concerning the Gross Split Revenue Sharing Contract on January 16, 2017.This research focused on: First, the relationship between the change of PSC Cost Recovery form to PSC Gross Split with the mechanism of Administration of Land and Building Tax and its addressat; and Second relationship between change of PSC Cost Recovery form PSC Gross Split with procedure of Land and Building Tax calculation at exploration and exploitation stage. Intisari Skema kontrak bagi hasil mengalami perubahan yang sangat signifikan akibat diundangkannya Peraturan Menteri ESDM No. 8/2017 Tentang Kontrak Bagi Hasil Gross Split pada tanggal 16 Januari 2017. Penelitian ini difokuskan pada: Pertama, hubungan antara perubahan bentuk PSC Cost Recovery menjadi PSC Gross Split dengan mekanisme penatausahaan Pajak Bumi dan Bangunan dan addressat-nya; dan Kedua hubungan antara perubahan bentuk PSC Cost Recovery menjadi PSC Gross Split dengan tata cara perhitungan PBB pada tahap eksplorasi dan eksploitasi.

In order to get regional development fund in local government, it was done many ways to increase local income both from local revenue or out local revenue, one of income source that potentially increased is Land and Building Tax (hereafter called PBB). So that, there should be certain strategies that could increase the income of PBB in localgovernment This paper deals strategic management approach to indentii, strategic factors, strategic issues and strategies that could be developed to increase the income of PBB. Thispaperis result of case study research in local government of Klaten. The result of strategic environment analysis (SWOT)for Revenue Office in local government of Klaten , it was identified 28 factor that influence the income of PBB, including 7 Strength , 6 Weaknesses, 9 Opportunities, and 6 Threats. From the analysis of both internal and external factors and after the litmus test and the evaluation of PEST aspect, it could be identfied4 most strategic issues in increasing the income of PBB in localgovernment of Klaten , there are the increasing valuation of object of PBB( hereafter talledNJOP), increasing the PBB intensification, PBB computerized and Data rejuvenation . The recommended strategies for increasing the income of PBB in local government of .Klaten are :for responding the NJOP increasing issue, it recommended the strategy of evaluating, review, adjust the old ITT, and determine a new NJOP of NJOP of PBB, the strategy for responding data rejuvenation issue is optimized the registry, data collection and valuation of subject and object of PBB,. for responding the issue of increasing PBB intensification, the recommended strategy is optimizing PBB intensification, increase people and government awareness and closes the service and the recommeded strategyforreVodingPBB computerized issue is increasing and perfection a gstim of PBB computerized.