Utilizing building information modelling in the tax assessment process of apartment buildings

The increasing demand for vertical residential development, particularly in urban areas, contributes to regional income growth through the collection of building taxes. In Indonesia, the vertical building is one of the non-standard objects applying an individual tax building assessment based on the building component cost list (BCCL) table in determining the value of the payable tax. However, the existing assessment system still cannot show the actual value of the building due to its limitations. Consequently, the building tax assessment process is ineffective and inefficient regarding assessment time and value accuracy. The increasing demand for vertical residential development, particularly in urban areas, contributes to regional income growth through the collection of building taxes. In Indonesia, the vertical building is one of the non-standard objects applying an individual tax building assessment based on the building component cost list (BCCL) table in determining the value of the payable tax. However, the existing assessment system still cannot show the actual value of the building due to its limitations. Consequently, the building tax assessment process is ineffective and inefficient regarding assessment time and value accuracy. This study investigates the utilization of Building Information Modelling (BIM) in the assessment process of building taxation, considering a high-rise apartment building in Indonesia as the case study. The findings show that compared to the existing system, the final building value used as the basis in the tax assessment can be generated more accurately, involving a detailed calculation of dimensions and variations of building materials. It can be concluded that BIM’s capability to recognize building objects, extract quantity, and calculate automatically can help improve the objectivity of the assessment results and time efficiency in the tax assessment process.