DOI 10.5281/zenodo.7031235 1801 | V17.I08 A GEOGRAPHIC INFORMATION SYSTEM FOR MAPPING POTENTIAL PROPERTY TAX HENI NURANI HARTIKAYANTI 1* , RIDWAN ILYAS 2 and IFAN WICAKSANA SIREGAR 3 1, 2, 3 Universitas Jenderal Achmad Yani, Cimahi, Indonesia. *Corresponding Author Email: heni.nurani@lecture.unjani.ac.id Abstract This study aims to develop a mapping model of land and building tax potential through the development of a web- based 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 INTRODUCTION The government’s duty is to provide adequate public services by supplying society with the correct information. This became very difficult when Covid-19 affected Indonesia, as the people were unable to obtain the information, they needed directly due to lockdown. One of the issues faced during this process is updating property and construction tax data. Tax has become a source of development fund for various countries. A type of tax generated internally as a potential source of income is land and building. It is important to note that a nation’s effort to be independent financially lies in its method of expl oring local sources of income. Meanwhile, the tax in the spotlight is the land and building, which is generally considered good by economists. In fact, many countries have recommended the increase in the sources of development funds from this type of tax. According to Slack and Bird (2014), almost every country has implemented reforms to this tax collection, but the skills required are still far from expected. The Indonesian government has also implemented various tax reforms. Initially, land and building tax was managed by the state, but in 2013, its administration was handed over to the local governments as part of the regional original revenue (PAD). This transfer of tax management does not run smoothly because there are still cases of many unpaid taxes in several regions of the country (Ahmad, Brosio, & Pöschl, 2015; Kosasi & Barus, 2017; Yusuf, 2018). This is consistent with Irham & Samsul Bachri (2011) who discovered that tax revenues did not meet the actual target or expectation. Therefore, various income sources need to be adequately studied.