Potensi Pemanfaatan Citra Satelit untuk Mendukung Perhitungan Nilai Objek Pajak Perkebunan Kelapa Sawit

Indonesia has very potential natural resources in plantation sector, aspect* oil palm. Based on the data of 2012, export tax and the tax on oil palm plantation produces reached 28,3 trillion, but recently the government only gained 10 percent of total tax revenues. Such potential tax is irrespective due to the weak control and inability of the Directorate General of Taxes b gain accurate data from the taxpayers. In 2013, the Directorate General of Taxes signed the Memorandum of Understanding (MoU) with the. National Aviation and Outer-space Agency (LAPAN) in utilizing the inderaja satellite image to increase the potential taxes: In the plantation area, the value of tax object is determined by the Selling Price of the Tax Object (NJOP) of the land and the Vegetation Investment Standard (SIT) that is depend on the area, age and species of the vegetation. Therefore, to calculate the appropriate value of the oil palm plantation tax object, there should be accurate information on the area of the plantation and the oil palm age. This paper tries to assess the potency of the utilization of the medium and high resolution inderaja satellite image for identification of the oil palm plantation, estimation of plantation area and the age of the oil palm. The study was carried out based on the previous research and several examples of application using the medium and high resolution inderaja satellite image. The result indicates that inderaja satellite image is able to identify and classify the oil palm trees, calculate the plantation area and potential to be used to estimate the oil palm tree's age. The inderaja satellite image based information is able to support the provision of information to the Directorate General of Taxes to calculate plantation sector tax object value well and more accurately.