The value of land is one of basic tax imposition by the government, which is done by Indonesia government agency. Today there is two kind of service related to the value of land: first by Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional (BPN) that is Penerimaan Negara Bukan Pajak (PNBP). Second by Pemerintah Kabupaten/Kota that is Pajak Bumi dan Bangunan (PBB) and Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB), but in reality the value of land used by both agency is different. Therefore, we need to do researches to make an application which can be used for PNBP, PBB and BPHTB based on Peta Zona Nilai Tanah (ZNT) in large scale to find the accurate market value of land.
This final project use Research and Development (R&D) by experimental approach. This application needs data which are collected by interview and studying document to find out what kind of data needed by the users, so the application can be made accurately. The making of service application for PNBP, PBB and BPHTB is based on web using tools software developer including Oracle database, PHP (Hypertext Processor), XAMPP and OpenGeo Suite.
The service application of PNBP, PBB and BPHTB can help and facilitate for both agency. Besides, the database of service application of PNBP, PBB and BPHTB is more accurate than data in ZNT BPN map.
Key words: land value, database, application, web