Integrasi data Persetujuan Bangunan Gedung (PBG) dengan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan langkah strategis dalam rangka optimalisasi Pendapatan Asli Daerah (PAD) di Provinsi DKI Jakarta. Ketidaksesuaian antara peningkatan pembangunan fisik dengan tren penurunan penerimaan PBB-P2 menjadi latar belakang utama perlunya penguatan basis data perpajakan daerah. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam terhadap sejumlah instansi terkait, yaitu Bapenda, DCKTRP dan DPMPTSP Provinsi DKI Jakarta. Hasil kajian menunjukkan bahwa integrasi data berdampak pada peningkatan akurasi objek pajak, deteksi potensi pajak yang belum tergali, kenaikan penerimaan PBB-P2, peningkatan transparansi dan akuntabilitas. Dalam konteks ini, pendekatan tata kelola kolaboratif (collaborative governance) penting karena integrasi data menuntut partisipasi aktif dan kesepakatan bersama antarinstansi demi tata kelola yang efektif dan berkelanjutan. Namun, implementasinya masih dihadapkan pada tantangan teknis, perbedaan format data, serta perlunya koordinasi antarlembaga yang lebih kuat. Rekomendasi difokuskan pada pengembangan sistem pertukaran data otomatis dan percepatan penerapan Unique Building ID (UBID) untuk mendukung integrasi data yang lebih efektif dan efisien.

---

The integration of Building Construction Permit (PBG) data with Rural and Urban Land and Building Tax (PBB-P2) is a strategic effort to optimize Regional Original Revenue (PAD) in the Province of DKI Jakarta. The discrepancy between the increasing trend of physical development and the declining trend in PBB-P2 revenue serves as the main background for the need to strengthen the regional tax data infrastructure. This study employs a qualitative approach, with data collected through in-depth interviews with several relevant institutions, including Bapenda, DCKTRP, and DPMPTSP of DKI Jakarta Province. The findings indicate that data integration has had positive impacts, including improved accuracy of tax object data, identification of previously untapped tax potential, increased PBB-P2 revenue, and enhanced transparency and accountability. In this context, the collaborative governance approach is essential, as data integration requires active participation and joint agreement among institutions to achieve more effective and sustainable governance. However, its implementation still faces technical challenges, such as differences in data formats, and the need for stronger inter-agency coordination. The study recommends developing an automated data exchange system and accelerating the adoption of the Unique Building ID (UBID) to support more effective and efficient data integration.