Spatial diagnostics of administrative coverage gaps in parking tax administration: Evidence from Tanjungpinang City
DOI:
https://doi.org/10.22437/ppd.v14i3.54689Keywords:
Administrative coverage gap, Fiscal capacity, Local revenue administration, Parking taxation, Spatial analysisAbstract
This study employs digital ground-truthing and spatial analysis to diagnose potential administrative coverage gaps in Tanjungpinang City's parking tax system by comparing a 2023 spatial inventory of observable establishments with the 2022 official taxpayer database. The spatial inventory identified 161 establishments with potential parking activities, compared with 62 registered parking taxpayers, producing an aggregate discrepancy of 99 establishments, equivalent to 61.5% of the spatial inventory. Using this aggregate difference as a proxy base and applying the average annual tax contribution of registered taxpayers, the mean-based simulation yields an illustrative annual revenue estimate of approximately IDR 2.21 billion. This estimate should be interpreted as an indicative scenario rather than as a direct measure of unpaid or recoverable tax revenue. The findings indicate that spatial analysis can serve as a useful diagnostic tool for identifying discrepancies between observable economic activities and administrative taxpayer records. Within the framework of fiscal decentralization, such discrepancies may limit the completeness of tax-base information and the effectiveness of Own-Source Revenue (OSR) administration. Integrating spatial verification with administrative taxpayer and licensing data may therefore strengthen tax-base verification, improve administrative coverage, and support more evidence-based local revenue management.
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