Opportunities (O)

O1. The formal education at property magister is available in Medan City.

O2. There is an opportunity for cooperation between colleges and the appraiser association.

O3. There is an opportunity for cooperation among immigration, financial technology, licensing agency, National Land Agency, and the Central Bureau of Statistics.

O4. Technology development.

Threats (T)

T1. The society as taxpayers do not revise the data of the property as tax object, consequently the data of the property are not valid.

T2. There is distrust between the society and the government.

T3. The society is reluctant to pay property tax.

T4. The society does not understand the role of tax for the development.

T5. Property tax payables are large.

Strengths (S)

S1. Laws and regulations are adequate.

S2. The tax collection system is clear.

S3. There are enough funds to data validation, tax object revaluation, and other related programs.

S4. Taxpayers database are available.

Strategies SO

1. Cooperate with the third parties in handling data validation and tax object revaluation with the available budgets (S3, O2).

2. Integrate taxpayers database with other agencies or units (S4, O3).

Strategies ST

1. Conduct counseling and socialization of taxpayers about knowledge in tax. The taxpayers’ discipline for the tax payment depends on the taxpayers’ understanding about the tax, such as tax regulations and functions. This discipline can enforce the tax payments on the schedule (S1. S2, T2, T3, T4, T5).

2. Conduct “jeput bola” system for property tax, hold tax corner, and do property tax fair event (S3, T3, T4). Jeput bola system is the action to visit taxpayers in order helping them in paying taxes.

3. Increase the taxpayers complying by using gimmicks (S3, T3, T4, T5).

4. Give rewards to the taxpayers who paying taxes earlier (S3, T5).

5. Increase the public finance disclosure so that the public trusts increasing (S1, T2).

6. Delete the property tax fines in the special events (S3, T5).

7. Analyze the property tax payable to select the priority taxpayers who should be consulted (S4, T4).

8. Cooperate with related agency in order the taxpayers, especially with large tax payables, immediately paying the payables. If it is important, the taxpayers can be prohibited to go abroad. Some the related agencies are BPK (the Supreme Audit Board) and KPK (the Corruption Eradication Commission) (O3, T3).

Weaknesses (W)

W1. Not all property tax objects are validated and revaluated.

W2. The low discipline officers handle property tax object validation.

W3. Property tax object database are not updated and not yet integrated.

W4. There is no online payment.

W5. There are the lack of number and competency of officers in the tax object appraisers.

Strategies WO

1. Cooperate with colleges and an appraiser association to make data validation, tax object revaluation, and database updating (W1, W2, W3, W5, O2).

2. Cooperate with a financial technology provider to make application with newest technology to pay property tax easier (W4, O3).

3. Improve the human resources competencies especially for an appraiser in property tax by studying in master appraiser degree (W5, O2).

Strategies WT

1. Obtain valid data by updating data by the officers (W1, W2, W3, W5, T1).