Abstract

This study aims to develop a mapping model of land and building tax potential through the development of a webbased geographical information system (GIS). This GIS is one of the innovations that make it easy for users to search locations. Furthermore, it is designed to capture, store, manipulate, analyse, manage, and present all types of spatial or geographical data. The development method applied in the information system is the waterfall. The results showed that with the GIS application, managers are able to calculate, monitor, and control the potential land and building tax revenues per village, district, and city. Additionally, taxpayers use this application to obtain billing information and other services.

Keywords: Web-based geographical information system, land and building tax, source of income.