The Utilization of Drones for Smart Governance Implementation: Tax Extensification Strategy for Transfer of Ownership in Real Estate Sales at Cibinong Primary Tax Office

Atika Ritmelina Marhani, Murwendah

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

1 Citation (Scopus)

Abstract

The low realization of tax revenue from the transfer of building ownership rights in the business of buying and selling real estate in the working area of Cibinong Primary Tax Office is caused by abundant leakage in tax revenue as well as tax evasion by various parties, particularly Property Taxpayers. This study aims to analyze the strategies and implementation strategies in increasing tax revenue from the business of buying and selling real estate in the working area of Cibinong Primary Tax Office. This study applies quantitative approach with post-positivism paradigm. The data collection technique applied is in-depth interview. The findings of the study show that the strategy applied to increase tax revenue from the business of buying and selling real estate is tax extensification and intensification. The strategy implementation was done by Cibinong Primary Tax Office. In practice, Cibinong Primary Tax Office has constraints on the size of the working area, so the drones become one of the special strategies that can handle one of these obstacles. The results of aerial photographs produced by the drones are used as spatial data for the tax extensification and intensification activities of Cibinong Primary Tax Office. Other than that, the utilization of drone applied as one of the government's effort in implementing smart governance that can handle tax evasion issues.

Original languageEnglish
Title of host publicationProceeding - 2018 International Conference on ICT for Smart Society
Subtitle of host publicationInnovation Toward Smart Society and Society 5.0, ICISS 2018
EditorsArry A. Arman, Yuti Ariyani, I G Baskara Nugraha, Suhono Harso Supangkat, Y. Bandung, Jaka Sembiring
PublisherInstitute of Electrical and Electronics Engineers Inc.
ISBN (Electronic)9781538665893
DOIs
Publication statusPublished - 27 Nov 2018
Event2018 International Conference on ICT for Smart Society, ICISS 2018 - Semarang, Indonesia
Duration: 10 Oct 201811 Oct 2018

Publication series

NameProceeding - 2018 International Conference on ICT for Smart Society: Innovation Toward Smart Society and Society 5.0, ICISS 2018

Conference

Conference2018 International Conference on ICT for Smart Society, ICISS 2018
CountryIndonesia
CitySemarang
Period10/10/1811/10/18

Keywords

  • Strategy implementation
  • property tax
  • real estate
  • tax extensification
  • tax intensification

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