In relation to the taxation on HMASRS, the Resolution of Ministry of Treasury of Republic of Indonesia No. 1336/KMK.04/1989 regarding the Dispensation on PBB Levied to Apartment Unit Built not by National Urban Development Corporation of Republic of Indonesia, which is completed by regulation on The Selling Value of Untaxed Taxation Object stipulated on Amendment of PBB Act, PBB is levied to the following categories of apartment unit:
Settlement structure, in which allocated for the settlement and sold to the consument;
Collective structure, including stairs, verandas and so forth;
Apartment unit infrastructure, such as roads, parking place and so forth.
Multipurpose Cadastre is a cadastral concept that is variedly used for different purposes. Multipurpose Cadastre is an ideal tool for the establishment of modern land administration system, which includes fiscal, legal and marine cadastre, as well as the spatial planning.
3. 3D CADASTRE MODEL FORMULATION
Within this study, Bandung Electronic Centre (BEC) in Bandung, West Java, Indonesia, has been chosen as a study site due to the following reasons:
One of strata title buildings that is still in dispute while visualized by 2D cadastre system;
Availability of 2D HMASRS data of BEC at the National Land Agency of Republic of Indonesia (Badan Pertanahan Nasional/BPN). Data was collected by Surveying and Mapping section of BPN on 2003, containing HMASRS from each of nine floors of BEC, using a GPS benchmark as the reference and polygonal and leveling terrestrial surveying.
AutoCAD Land Development 2005 is utilized for visualizing the 3D cadastre object. Furthermore, the Bottom-up method has been used for 3D cadastre object modeling.
3D Cadastre Object Modeling
Basically, the purpose of 3D cadastre object modeling is to provide boundary certainty of 3D cadastre object, particularly regarding HMASRS. The current cadastre system could not provide the boundary certainty on 3D property as it has been represented by 2D data.
Hybrid Cadastre Method is a method of 3D visualization by uniting 3D property registration and 2D parcel based cadastre system. Considering that 2D information has been commonly used by BPN and other governmental institutions for registering real estate object, the Hybrid Cadastre Method is perfectly suited the Indonesian purpose.
TS 4D – SDI in Support of Real Estate Markets S. Hendriatiningsih, Irawan Soemarto, Bambang Edhie Laksono, Iwan Kurniawan, Novi Kristina Dewi, Nanin Soegito Improvement of Property Tax Office's Spatial Data Security through Spatial Database Redesign
Strategic Integration of Surveying Services FIG Working Week 2007 Hong Kong SAR, China, 13-17 May 2007