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Land Information System Application for Determination Potential Zone of Individual Income Tax (case study: sub-district of pluit, north jakarta) Andi A. Aziz, Albertus Deliar, Iwan Kurniawan Geodetic Engineering Department, Bandung Institute of Technology (ITB) Jl. Ganesha 10 Bandung 40132, INDONESIA E mail: aziz@yahoo.com albert@gd.itb.ac.id kurniawan@gd.itb.ac.id ABSTRACT So far, tax intensification and extensification, particulary Individual Income Tax (PPh) is still conventionally used by Tax Service Agency. In addition, potential objects of both activities are simply determided based on a total Selling Value of Tax Object/NJOP (physical aspect), or total telephone bill (economic aspect) of the object. Determination of intended Income Tax, in the other words, have not considered all two aspects together. Nowadays, a Geograpichal Information System (GIS) is commonly used medium capable of analyzing data with georeference in either decision making of fast, accurately determination of strategical policies. The research is designed to set potential objects of Individual Income Tax based on physical and economic aspects, using ability that Geograpichal Information System had possessed. A determination of Income Tax potential object is used by weighting process by rank sum method, wich aspects of parameter are weighed to fit the range of importance. The parameter consist of total Selling Value of Tax Object (physical aspect) and total telephone bill, electrical bill, and Municipal Water Coorporation account (economic aspect). Target objects of intensification and extensification are acquired by and overlay method between object potential and NPWP ownership data, and the reporting status of SPT. Ultimately results of the research shown that potential objects of Individual Income Tax imposition are identified and determined based on both physical aspect and economic as well. Such an identification suggest more large numbre of object if compared with any system did, considering one aspect only. Given such results, the conclusion is that Geograpichal Information System and its analytical capacity may be applied to determine potential objects of Individual Income Tax, as well as creating fast, accurately priority of handling scale in the form of zone. INTRODUCTION Background Income Tax (PPh) as one of primary tax type besides Value Added Tax (PPN) and Land and Building Tax (PBB), since it's give contribution which relative increase. It will be more increase if supported with operation of success and utilizable taxation potency to. Therefore, considered necessary to look for new breakthroughs in more optimal effort of acceptance of state of this primary type, by intensification or extensification. According to Letter Director General Number of : S-132/PJ.44/2000 the August, 11 2000, program intensification and extensification executed with especial target is taxpayer in commerce centers and taxpayer which is have potency as artist. Besides that, map of block of PBB and also the attribute data of was also used in potential objects to identification, specially in housing environment. Which become constraint is although according to the rule, it's used a few of parameter, however in practice him have influences of it is each parameter applied by themselves. Despitefully, all the identifying processes still conventionally, where data of atribute related to object processed by separately with specially data. Although analyzed data is so much needed to time depth integrate both data. On the other hand, GIS these days more and more used as a means of assist capable to analyse datas which is georeference in supporting decision making or determination of strategic policy quickly and accurate. This research is conducted for the agenda of determining object. Pursuant to constraint of system weared during the time and if connected with the capable of analysis had by GIS, hence the problems of is: How to apply GIS in identifying potency taxation of object pursuant to physical aspect and aspect non physical and also determine the hand priority scale of in the form of zone? Objective and Benefit of Research This research is executed as a mean to study ability of GIS in determining potential zone of Individual Income Tax considered physical aspect and economic aspect. While benefit which isn't it can be obtained from this research result is :
Location of Research  Figure.1 Location of Research Sub-District of Pluit, North Jakarta selected as research location with consideration that dominant landuse which in this area is housing. This matter in according to research, namely to determine production potency with individual Individual income tax taken parameter which was in general owned by housings, namely telephone invoice, and electrics and billing of water. Other Consideration is most this regional objects owned or dwelt by society with middle economic group is to upper of which estimated have above production of PTKP. Data and Equipments of Research This research use two data type, that is graphical or spatial data and non-graphic or atribute that coming from some sources. As fundamental data, it's used spatial data from GISPBB along with his attribute data. Besides that, to measure gaining level of owner an object is needed of electrics account invoice data, account phone and account of PAM which is each steming from PLN, Telkom and PDAM. All the this datas have controlled in KP.PBB North Jakarta I. For determination of intensification target object and of extensification needed it's data of ownership of NPWP and SPT that come from KPP Jakarta Penjaringan. Equipments which used in this research is a set Personal Computer with Operation System Windows XP, and also software which consist of: MS Word, MS. Excel, Mapinfo 7.0 and printing output wear printer HP 3535. Peripheral of this computer is used as a means of for the input, saving, processing data, and also present information in the form of softcopy in monitor. While hardcopy of map and data to be presented, to be printed by using appliance print in the form of printer. METHODOLOGY Method was used in this research is aliance among weight method (scoring) join with others to compile (overlay). Weight method used in determining potency each object, where parameter used by is the amount of Selling Value of Tax Object (NJOP), amount of telephone invoices, electrics invoice, invoice of PAM. While method of overlay used in determining the amount of invoices as parameter of economic aspects and determine intensification target object and of extensification taxation. For analysis, parameter weared was beforehand classified to determine ranks of potencies of each object (figure 2). NJOP classified pursuant to amount of PBB invoice. While quantifying result from third types of billing (telephone, electrics, PAM) classification pursuant to PTKP status. Each classification from both aspect is later given weight pursuant to ranks of potency of each object. Result of this parameter classification weight hereinafter normalizations to is later weared in determining ranks of potency of each object pursuant to physical aspect and economic aspect. At weight between this aspect, weight of each aspect can as according to level importance of aspect or according to desire of decision maker, with cumulative amount note of percentage of influence of each aspect is 100%. At this research, is tried to apply 5 variation of giving of different weight to each aspect to later result of him will be analysed.  Figure 2 Flow Chart of Frame Work Potency ranks of each object, later classification to determine his hand priority sequence. In this research, wanted to be handling priority to be divided by 4 class: 1st Priority (PEP1), 2nd Priority (PEP2), 3rd priority (PEP3), and 4th priority (PEP4). Result of determination of objects of potential by 5 the variation of is later selected one of to process hereinafter, namely determination of intensification and extensification target object.  Figure 3 Determination Process of Potential Object of Intensification and Extensification Target For the object of extensification target conducted by overlay between map of potency of each object with map of swampy forest of NPWP. Extensification was conducted to object which is potential can identified but doesn't yet had NPWP. While for the object of intensification target, conducted by overlay between map of reported of NPWP with map of status reporting of SPT. Intensification conducted to objects for NPWP which not yet reported that STP. For identified not potential objects was later registered for the activity of potency call in the next year (Figure 3). Particular for the target of extensification objects of, from map of potency which have been obtained, require to be conducted by alocation with unit of spatial map of block of PBB. This matter is meant officer to to go down to field can determine that from a number of existing blocks, which block that having the amount of potential object most many to get data priority beforehand. ANALYSIS OF RESULT Result Analysis of Pursuant to Aspect Physical From result identify income tax potency considered the amount of NJOP obtained by the amount of objects such as seen at Table 1 and Figure 4. 
 Figure 4 Numbre of Object Based On Physical Potencies Of the diagram and tables seen that most objects which in Sub-district of Pluit have the amount of NJOP among Rp.100 million up to Rp. 1 billion (PP3 counted 3.600 object and PP4 counted 4.887 objects) and the beyond of amount of small relative. While relating at determination of income tax potency pursuant to Handbill Director General Number : SE-06/PJ.9/2001 where one of the criterion the used is the amount of smaller NJOP or is equal to Rp. 1 billion, hence object which was have potency to only 2.119 object as located at class PP1 and of PP2. Pursuant to the comparison hence him have the of determination of income tax potency pursuant to amount of NJOP didn't limited just for objects with bigger NJOP is equal to Rp. 1 billion. This matter is caused by practically object to be netted very few in comparison with do classification to amount of NJOP from each objects. Despitefully, this matter will assist activity of or data of ekstensification, where NJOP with datas preponderance will beforehand. For example from tables 1 seen that PP1 as rank of biggest potency consist of 666 object caught by PP2 counted 1.453 objects and so on. At phase execution of him, of exstensification was conducted to 666 object having biggest potency beforehand. Result Analysis of Pursuant to Economic Aspect Pursuant to economic aspect analysis where income tax potency identified considered the amount of invoices (telephone, electrics and of PAM) obtained by the amount of objects with classification such as seen at figure 5. From diagram seen that rank of potency of EP1 and of EP3 consist of the amount of objects which is same relative, namely each 2.266 object and 2.201 object. While EP2 hany consist of 869 object. Despitefully, there are 6.253 object identified do not have potency pursuant to economic aspect (NEP). 
 Figure 5 Numbre of Object Based On Economic Potencies According to Handbill Director General Number : SE-06/PJ.9/2001, one of of criterion was used in determining income tax potency is the amount of invoices phone mean of pertinent object more or same with Rp. 400.000. If according to this publication letter, is obtained the object with above average telephone invoices amount of Rp. 400.000,- counted 2.260 objects. This matter mean that according to Handbill, from 11.589 object in Sub-District of Pluit only 2.260 assumed object have potency to be imposed income tax. If both is the result compared to hence income tax potency identifying according to data-processing result at this research give the amount of bigger objects of potential. Although boundary of this amount of boosted up from Rp.400.000 become Rp. 480.000 but object which the was invoices amount of above the boundary remain to more (there are 5.336 objects which the was invoices amount of bigger or is equal to Rp. 480.000). This matter mean that pursuant to economic aspect there are 5.336 object which can be netted to be imposed income tax for his owner. Result Analysis Based On Weighting From weighting process with 5 variation, obtained result of as seen at tables 3. 
From result of process data, seen that each objects amount of ranks of enough potency vary as according to percentage of influence every aspect. However there is the tendency of spreading of object of following spreading of object according to classification of given aspect the percentage more bigger.  Figure 6 Numbre Of Object Based On Weigthing Variation For example at variation of weight 1 and variation of 2 economic aspect given the percentage of larger ones (75% and 60%). From result seen that spreading of object follow spreading of object pursuant to economic aspect clasification, where objects amount successively from which many smallest until there are at fourth measures, third, first, ad for and smallest second sequence. That way also the things of if physical aspect given larger ones weight. This matter indicate that classification early was conducted at each aspect very determine to end of result. In consequence, require to check furthermore concerning how determination of classification of amount of NJOP and invoices amounts so that can give the amount of objects which is very sigbificant at ranks of higher level potency. In comparison with system was used during the time, where do not be done merger between aspect having an effect on hence there are enough difference very clearly. Amount of potential objects with considera-tion just one aspect can be seen at tables 4. 
At potential determination pursuant to both of aspect, all objects assumed potential. Mean, although object physical aspect assumed not potential however from economic aspect the object potential in the reality, that way also on the contrary. For example an object have the amount of NJOP Rp.500 million ( less than Rp. 1 billion) however amount of rates of invoices means of the object reach Rp. 1 million, hence the object potential, with ranks of potency as according to given classification. This matter differ from determination of object potency at system weared during the time, where NJOP weared as parameter differentiated of amounts of NJOP more or less than 1 Billion. For object having the amount NJOP of is same or bigger than Rp. 1 Billion assumed potential, whereas for object owning the amount of NJOP less than Rp. 1 Billion assumed not potential. Besides that, result identify object during the time do not give handling priority scale to objects. Equally all objects having the amount of NJOP more than Rp. 1 billion having is same potency. Compared of Result Analysis If compared to among potential objects amount which determined pursuant to just one aspect (NJOP or just telephone invoices amount) with potential objects amount which determined pursuant to both aspect at the same time (weight technique), hence seen the difference significantly. Potential object pursuant to physical aspect counted 2.097 objects and pursuant to economic aspects counted 5.179 objects. While pursuant to 2 aspect at the same time with weight method identified the amount of potential objects counted 11.255 objects and counted 334 objects identified not potential. 
Best Alternative Choice Because fifth of weight alternative give the amount of is same potential objects, hence require to be conducted election to determine alternative to be recommended to be applied by for the agenda of seeking of potency of Individual Income Tax. Alternative the selected is alternative giving estimate of amount acceptances of biggest tax. After passing simulation process of calculation yielded value, hence pursuant to table 5, alternative 1 was selected as a alternatively to be recommended to be applied. From picture 5 also seen that there is tendency that ever greater is percentage of for ever greater economic aspect also potency addition of Iease to be accepted. This matter is caused by the amount of classes which is on economic aspect (4 class) slimmer in comparison with the amount of classes at physical aspect (6 class), so that weight each criterion of bigger economic aspect also. Weighting Analysis Weight analysis with method rank sum conducive of giving of weight which different each other to every aspect, yielding output ad for also. This matter will very beneficial, where party taker of decision (for example, Chief Service of Iease) can choose weight variation of to dipakau according to with final purpose which wish to be reached or as according to policy to be taken. For example determination of potential object more emphasize at physical aspect hence this aspect is given by big weight. But if/when assumed that the economic aspect of influence of more hence this aspect which given by larger ones weight. Besides with this weight method, characteristic of region which different each other will remain to handle. For example for dominant region of more precise wasteland to be applied by giving of bigger weight at physical aspect, because data concerning economic aspect of him relative a few/little. In consequence, this method can is also applied by in other region which have possible characteristic differ from characteristic which in region Sub-District of Pluit. Zoning Analysis From process forming of making zone (zoning) considered the amount of potential objects of each block, obtained result of as seen at tables 6. 
 Comparation of Numbre of Block on Every Zone From above diagram seen that in general zone 2 predominating the division of zone to the each weight variation of. In consequence in phase compilation of data plan, 2 zone this have to give by larger ones energy time allocation. Because forming of this zone wear unit of spatial block, hence in phase execution of data to blocks of priority sequence of each object remain to be paid attention. Thereby objects residing in at data larger ones potency sequence beforehand, while objects at potency sequence hereinafter latter data. Intensification and Extensification of Taxation Taxation intensification is activity to improve acceptance of Iease, by way of optimal of potency of taxpayer which have enlisted. the Potency taxation Optimalisasi can be conducted by watcher compliance of taxpayer in submitting Annual Notice of him. Despitefully is also conducted isn't it the truth of information submitted by taxpayer. If pertinent taxpayer report SPT disagree with situation in fact or even do not report him hence require to be conducted action by active addiction. Execution of intensification conductedwith approach of this GIS through monitoring compliance of Taxpayer in reporting the SPT. Objects becoming intensification target obtained with overlay map of swampy forest of NPWP with map of status reporting of SPT. Result of this Overlay will show such objects which have reported the the SPT and such which not yet. Object which not yet reported the the STP this become target to be conducted by intensification. This objects is later then registered to be weared as officer paduan to conduct active addiction action intensification. Taxation extensification is activity for the agenda of improving acceptance of Iease, specially PPH improved the amount of taxpayers enlist the. The improvement can be [done/conducted] by new taxpayer net which in fact have pursuant to, but till now not yet enlisted as taxpayer. The mentioned because of lack of office operational energy in the effort taxpayer network and also the lack of awareness from all itself taxpayers to execute obligation of him. Through approach of this GIS, execution of extensification conducted regional map overlay of study with map of swampy forest of NPWP such as seen at picture 2. this Overlay Hasul will show objects which have done NPWP and which not yet. To objects which not yet, been done by activity of extensification to be registered / to be published NPWP for his owner. this objects is later then registered is later on weared as guidance officer of Iease to do activity of extensification in field. From result of overlay above earning is also seen that in the reality there are some objects which according to analysis result not potential, however have had NPWP. At least this matter because of two factor, that is:
CONCLUSION Pursuant to research result and solution which have been elaborated [at] shares before all, hence can be given by some conclusions as follows:
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