Governing PBB-P2 Data through SiBUNGO: A Policy Framework for Mandailing Natal

Abstract

The launch of SiBUNGO, a geospatial-based system for rural and urban land and building tax (PBB-P2) administration in Mandailing Natal Regency, creates an opportunity to connect taxable-object information with public services and revenue administration. However, publicly available evidence does not yet establish whether the system has improved data quality or revenue outcomes. This article develops a prospective data-governance framework for SiBUNGO through desk-based policy analysis. It examines relevant regulations, publicly available local-government and institutional documents, and scholarly studies selected for their relevance to PBB-P2 administration, geospatial systems, interoperability, and public-sector data governance. The material was interpreted across five dimensions: data quality, administrative processes, interoperability, institutional capacity, and the use of data for planning and evaluation. Documentary evidence establishes the system’s reported functions and policy setting; it does not establish implementation outcomes. On that basis, the article proposes five linked measures: data standards and quality audits, risk-based updating, lawful and phased interoperability, institutional and staff capacity-building, and decision-oriented dashboards. A three-phase roadmap and qualitative comparison of policy alternatives translate these measures into an implementation framework. The article argues that SiBUNGO should be treated as a potential data-governance infrastructure rather than evidence, at this stage, of increased PBB-P2 revenue.