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Abstract

The transition toward smart governance requires local governments to adopt data-driven policy approaches, particularly in managing urban tax capacity. However, tax administration in many developing regions remains predominantly tabular and administrative, limiting the ability to capture the spatial dynamics of economic activities. This reveals a critical knowledge gap, as integrated frameworks combining spatial and tax data to identify geographic disparities in tax performance remain limited. Consequently, areas with high economic activity but low tax compliance, referred to as tax blind spots, often remain undetected. This study aims to analyze the effectiveness of integrating spatial and tax data in identifying spatial-tax mismatches and transforming local tax governance. Using Garut Regency, Indonesia, as a case study, the research examines the spatial distribution of taxable objects, in relation to their compliance status, and identifies areas where economic potential does not correspond with tax contribution. This study employs a mixed-methods approach with a Research and Development (R&D) design by integrating geospatial analysis and system development within a unified workflow. Spatial and tax data are consolidated through data integration and preprocessing, followed by spatial analysis to identify patterns of compliance and detect under-taxed areas. The processed data are then deployed within a web-based geospatial platform, enabling real-time access and interactive mapping. The analytical outputs are operationalized through an interactive dashboard that integrates spatial and tax indicators into a user-centered decision-support interface. The results show that geo-visual analytics effectively reveals tax blind spots, improves tax potential mapping, and enhances the identification of unregistered taxable objects. The novelty lies in the operationalization of Spatial Tax Intelligence as an integrated geospatial decision support system that combines real-time data integration, spatial analysis, and interactive visualization to support adaptive, evidence-based tax governance in developing regions.

Bahasa Abstract

Transisi menuju tata kelola cerdas (smart governance) menuntut pemerintah daerah untuk mengadopsi pendekatan kebijakan berbasis data, khususnya dalam mengelola kapasitas pajak perkotaan. Namun, administrasi perpajakan di banyak wilayah berkembang sebagian besar masih bersifat tabular dan administratif, sehingga membatasi kemampuan untuk menangkap dinamika spasial dari aktivitas ekonomi. Hal ini menunjukkan adanya kesenjangan pengetahuan yang krusial, karena kerangka kerja terintegrasi yang menggabungkan data spasial dan perpajakan untuk mengidentifikasi disparitas geografis dalam kinerja pajak masih terbatas. Akibatnya, wilayah dengan aktivitas ekonomi tinggi namun memiliki kepatuhan pajak yang rendah yang disebut sebagai titik buta pajak (tax blind spots) sering kali tidak terdeteksi. Penelitian ini bertujuan untuk menganalisis efektivitas integrasi data spasial dan perpajakan dalam mengidentifikasi ketidaksesuaian spasial-pajak (spatial-tax mismatches) serta mentransformasi tata kelola pajak daerah. Dengan menggunakan Kabupaten Garut, Indonesia, sebagai studi kasus, penelitian ini menguji distribusi spasial objek pajak terkait status kepatuhannya, serta mengidentifikasi wilayah di mana potensi ekonomi tidak sejalan dengan kontribusi pajaknya. Penelitian ini menerapkan pendekatan metode campuran (mixed-methods) dengan desain Penelitian dan Pengembangan (Research and Development / R&D) melalui integrasi analisis geospasial dan pengembangan sistem dalam satu alur kerja yang terpadu. Data spasial dan perpajakan dikonsolidasikan melalui integrasi data dan pemrosesan awal (preprocessing), diikuti oleh analisis spasial untuk mengidentifikasi pola kepatuhan dan mendeteksi wilayah dengan pemungutan pajak yang rendah (under-taxed areas). Data yang telah diproses kemudian diimplementasikan ke dalam platform geospasial berbasis web yang memungkinkan akses waktu nyata (real-time) dan pemetaan interaktif. Hasil analisis tersebut dioperasionalkan melalui dasbor interaktif yang mengintegrasikan indikator spasial dan perpajakan ke dalam antarmuka pendukung keputusan yang berpusat pada pengguna (user-centered decision-support interface). Hasil penelitian menunjukkan bahwa analitik geo-visual secara efektif mampu mengungkap titik buta pajak, memperbaiki pemetaan potensi pajak, serta meningkatkan identifikasi objek pajak yang belum terdaftar. Kebaruan (novelty) dari penelitian ini terletak pada operasionalisasi Spatial Tax Intelligence sebagai sistem pendukung keputusan geospasial terintegrasi yang menggabungkan integrasi data waktu nyata, analisis spasial, dan visualisasi interaktif untuk mendukung tata kelola pajak yang adaptif dan berbasis bukti (evidence-based) di wilayah berkembang

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