Integrasi Web GIS, Moran’s I, dan Getis-Ord Gi untuk Prioritisasi Penagihan Pajak Bumi dan Bangunan Berbasis Analisis Spasial di Kota Dumai
Keywords:
Web GIS, Moran's I, Getis-Ord Gi*, Pajak Bumi dan Bangunan, Analisis SpasialAbstract
Pajak Bumi dan Bangunan (PBB) merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD), namun efektivitas penagihannya masih menghadapi kendala dalam menentukan wilayah prioritas berdasarkan karakteristik spasial tunggakan. Penelitian ini bertujuan mengintegrasikan Web Geographic Information System (Web GIS), Global Moran's I, dan Getis-Ord Gi* untuk mengidentifikasi pola spasial serta menentukan wilayah prioritas penagihan PBB di Kota Dumai. Penelitian menggunakan pendekatan kuantitatif dengan analisis spasial terhadap data objek pajak yang diintegrasikan dengan koordinat geografis. Global Moran's I digunakan untuk menguji autokorelasi spasial, sedangkan Getis-Ord Gi* digunakan untuk mengidentifikasi hotspot dan coldspot tunggakan PBB. Hasil penelitian menunjukkan nilai Moran's I sebesar 0,624, Z-score sebesar 13,28, dan p-value < 0,001, yang mengindikasikan adanya autokorelasi spasial positif dan signifikan sehingga distribusi tunggakan membentuk pola pengelompokan pada wilayah tertentu. Analisis Getis-Ord Gi* berhasil mengidentifikasi wilayah prioritas penagihan yang selanjutnya divisualisasikan melalui Web GIS secara interaktif. Integrasi ketiga pendekatan tersebut menghasilkan Spatial Tax Collection Prioritization Framework (STCPF) yang mampu mendukung pengambilan keputusan penagihan PBB secara lebih objektif, efektif, dan berbasis data spasial. Temuan penelitian ini berkontribusi terhadap optimalisasi penerimaan PAD serta mendukung implementasi smart government dalam pengelolaan perpajakan daerah.
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References
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