Pembuatan Peta Zona Nilai Tanah Untuk Menentukan Nilai Jual Objek Pajak (Studi Kasus : Kec. Gunungpati, Kota Semarang)

Tax Object Sales Value (NJOP) has been used as a basis for the imposition of tax on land and building. NJOP determination process must be suitable with the provisions of the fair market value (NPW), so the goverment consider that NJOP is equal to the market value. But the fact is NJOP often incompatible with NPW, it underlies the development of a scoring system using the market value of the Land Value Zone (ZNT) Map. Assessment approach using the sales comparison approach (Comparative Sales), where the object of the tax is compare to other similar tax object that has been known resales value. This research was conducted with the manufacturing zone to determine sample points to be searched. Then create a zone map of land values based on transaction of value and NJOP (Tax Object Sale Value) District of Gunungpati. Assessment calculations using Microsoft Excel 2007. Making the District Land Value Zone Map Gunungpati 2015 using GIS (Geographical Information Systems) analysis technology.Results of this study are Land Value Zone Map that consists of 117 zones. NJOP increased based on the highest market value reached 998,06% , while the lowest value increased is 20,83%. The level of this increase is influenced by location and access road factors

Pembuatan Peta Zona Nilai Tanah Berdasarkan Harga Pasar Untuk Menentukan Nilai Jual Objek Pajak Di Kecamatan Gajah Mungkur Kota Semarang

NJOP (Tax Object Sale Value) on which the imposition of tax on land and buildings, should in accordance with the Fair Market Value (NPW) applicable in the relevant area. If NJOP not in accordance with the NPW, the NPW is supposed to represent the value of the land, can not represent the value of the land in a specific zone. The zone is a geographical zone made up of a group of parcels of land that have the same value, so it is also called the Land Value Zone (ZNT). The average of NPW that can not represent the value of the land in a zone, would result in incompatibility ZNT formation, so that there will be a mismatch also to the determination of the United Nations on several parcels of land.Assessment approach using the sales comparison approach (Comparative Sales), where the object of the tax is to be assessed in comparison to other similar tax object that has been known resale value. How to assessment done by mass appraisal (no special attention to the property). This research was conducted with the manufacturing zone to determine sample points to be observed. Then create a zone map of land values based on transaction of value and NJOP (Tax Object Sale Value) District of Gajah Mungkur. Assessment calculations using Microsoft Excel 2007. Making the District Land Value Zone Map Gajah Mungkur 2015 using GIS (Geographical Information Systems) software.Results of this study showed Land Value Zone Map consists of 79 zones to map ZNT transaction and NJOP. Changed in land price difference with NJOP low of 76.31% while the highest price is 747.40%

Estimated Land and Building Tax using Aerial Photography (Case Study: Tingkir District, Salatiga City)

Salatiga, a city that borders directly and is surrounded by Semarang Regency. It has an area of ​​56.78 km2, with four sub-districts including, Sidorejo Regency, Argomulyo Regency, Tingkir Regency, and Sidomukti Regency, which covers 23 villages. The city of Salatiga has a fairly high population density with a proportion of more than 3300 inhabitants / km2. In this study took place in the Central Tingkir and Tingkir Lor areas by taking several points that are considered as housing as a case study. This study aims to estimate the price of land and building tax on an object of land and building tax. The process of this research uses aerial photo processing, where aerial photographs will be processed using professional software Agisoft photoscan to become an orthophoto, digital surface models and digital terrain models to obtain building area and land area data, then digital surface models and digital terrain models are processed . with ArcGIS 10.6 software using a raster calculator to get the height of the object to be used as the height of the building. The data obtained will be used to perform land and building tax calculations. The results of this study estimate the estimated land and building tax prices of at least IDR 37,313.00 and a maximum value of IDR 3,809,763.00. &nbsp

Reconstruction of Land and Building Tax Regulations from the Central Government to Regional Governments in the Perspective of Regional Autonomy Based on Justice Values

The purpose of this study is to analyze the factors that influence the implementation of land and building tax payments in the perspective of regional autonomy. And to formulate regulations on Land and Building Tax in the perspective of regional autonomy in realizing public welfare. The research method used is juridical empirical. This research is a qualitative research, the type of data used is primary and secondary data. The technique of collecting data is through literature study and field focus group discussions, interviews and questionnaires). The data collected were analyzed through descriptive analysis. The legal theory used is Justice Theory, Legal System Theory, and Progressive Legal Theory. The results of the study found that the factors that influence the implementation of land and building tax payments in the perspective of regional autonomy, due to rapid changes in regulations and overlapping authorities, sectoral ego and "ngemplang" legal culture. Reconstruction of land and building tax regulations in the perspective of regional autonomy based on the value of justice, namely by realizing community welfare, by prioritizing the principles of transparency and accountability, regulation of land and building taxes in an integrated system and improving the legal welfare of the community. Keywords: Land and Building Tax, Regional Autonomy, Welfare DOI: 10.7176/JLPG/128-09 Publication date: January 31st 2023

The PPAT'S Responsibilities on Calculation of Tax Payment Value

In the implementation of the transfer of rights through the buying and selling process, at the stage of calculating the value of tax payments several times, people found that they deliberately and openly asked to reduce the transaction value from the price it should have been, so that tax costs would not be large. This writing aims to determine and analyze the calculation of the value of the sale and purchase of land and/or buildings in Pekalongan Regency, the role and responsibility of PPAT in calculating the value of tax payments based on Perda No. 6 of 2012 Pekalongan Regency. This research approach uses a sociological juridical, namely research through a legal approach and examines laws that have problems in practice. Then analyzed using role theory, responsibility theory, justice theory, and legal certainty theory. The results of the study indicate that the calculation of the value of the sale and purchase of land and/or buildings in Pekalongan Regency is based on calculations that have been determined by the laws and regulations. The role and responsibility of PPAT in calculating the value of tax payments on land and/or building sale and purchase transactions based on Perda Number 6 of 2012 Pekalongan Regency, namely PPAT's obligation in making a deed is first to ensure that the Land and Building Rights Acquisition Fee (BPHTB) has been paid. PPAT's responsibility is to help clients make online submissions on the website provided by the Pekalongan Regency Government

ANALISIS YURIDIS TERHADAP PERBEDAAN HARGA TRANSAKSI JUAL BELI TANAH ANTARA HARGA YANG SEBENARNYA DENGAN HARGA YANG TERCANTUM DIDALAM AKTA JUAL BELI

            Pemerintah daerah sebagai pemungut pajak dapat melakukan validasi Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) ini. Pemerintah Daerah memiliki kewenangan untuk melakukan penelitian, perhitungan dan penelitian lapangan terkait objek jual beli tersebut. Proses validasi Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) ini dapat mempegaruhi harga transaksi jual beli karena dianggap harga transaksi yang disepakati masih terlalu rendah dari harga pasar. Akan tetapi, pemerintah dalam hal ini tidak memperhatikan harga transaksi yang sebenarnya, dari hal inilah timbul beberapa permasalahan terkait penentuan harga jual beli dikarenakan harga transaksi jua beli tanah tersebut sangat berpengaruh pada besarnya nilai pajak pada Surat Setoran Pajak (SSP) maupun Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) yang nantinya disetorkan kepada negara melalui pemerintah daerah dan kantor pajak pratama..            Metode penelitian yang digunakan adalah yuridis empiris dengan menggunakan sumber bahan hukum primer dan sekunder. Metode pengumpulan bahan hukum menggunakan wawancara kepada narasumber.            Adapun rumusan masalah yang diambil dalam penelitian ini: pertama, Bagaimana ketentuan pencantuman harga jual beli tanah dalam akta jual beli tanah yang dibuat oleh Pejabat Pembuat Akta Tanah (PPAT)?  kedua, Bagaimanakah perlindungan hukum bagi Pejabat Pembuat Akta Tanah (PPAT) dalam akta jual beli tanah yang dibuatnya apabila ada perbedaan harga antara harga yang tercantum didalam Akta Jual Beli (AJB) dengan harga yang sebenarnya?, ketiga, Apakah akibat hukum dari pencantuman harga didalam akta jual beli tanah yang tidak sesuai dengan  sebenarnya dalam sektor perpajakan?              Kesimpulan yang bisa diambil dari penelitian ini adalah Ketentuan pencantuman harga jual beli pada akta jual beli adalah sebagai berikut Apabila harga transaksi yang diajukan sebagai dasar perhitungan Pajak Penghasilan (PPH) dan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan  (BPHTB) dibawah dari Nilai Jual Objek Pajak (NJOP) maka perhitungan penentuan nilai yang digunakan sebagai dasar perhitungan pajak panghasilan (PPH) dan Bea Perolehan Hak Atas Tanah (BPHTB) adalah harga yang tercantum dalam Nilai Jual Objek Pajak (NJOP) sebagaimana tercantum dalam pasal 87  ayat (3) Peraturan Pemerintah Republik Indonesia nomor 55 tahun 2016. Kata kunci : Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) The local government as a tax collector can validate the Land and Buildings Acquisition Duty (BPHTB). Local Government has the authority to conduct research, calculation and field research related to the object of sale and purchase. The validation process of Land and Buildings Acquisition Duty (BPHTB) can affect the price of the sale and purchase transaction because it is considered that the agreed transaction price is still too low from the market price. However, the government in this case does not pay attention to the actual transaction price, from this matter there are some problems related to the determination of the sale and purchase price because the transaction price of the land is very influential on the amount of tax on the Tax Deposit Letter (SSP) and Land and Buildings Acquisition Duty (BPHTB) which will be deposited to the state through the local government and primary tax office.---------------------------The research method used is juridical empirical using primary and secondary legal material sources. The method of collecting legal materials using interviews to sources..------------------------------------------------------------------------- The formulation of the problem taken in this study: first, How is the provision for the inclusion of the sale and purchase price of land in the deed of sale and purchase of land made by the Land Deed Office (PPAT)?  second, What is the legal protection for the Land Deed Office (PPAT) in the deed of sale and purchase of land that it makes if there is a price difference between the price listed in the Sale and Purchase Act (AJB) and the actual price?, third, What are the legal consequences of the inclusion of prices in the deed of sale and purchase of land that is not in accordance with the actual in the tax sector?.----------------------------The conclusion that can be taken from this study is the Provision for the inclusion of the sale and purchase price on the deed of sale and purchase is as follows If the transaction price submitted as the basis for calculating Income Tax (PPH) and Tax on Acquisition of Land and Building Rights (BPHTB) below the Selling Value of Tax Object (NJOP) then the calculation of the determination of the value used as the basis for the calculation of income tax (PPH) and Land Acquisition Duty (BPHTB) is the price listed in the Selling Value of Tax Object (NJOP) as stated in article 87 paragraph (3) of Government Regulation of the Republic of Indonesia number 55 of 2016. Keywords: Land and Buildings Acquisition Duty (BPHTB)

Legal Problematics Differences in Land & Building Transactions with Validation of Cost of Obtaining Rights to Land & Building (Perda No. 2 of 2011 In Kendari City)

 Tax is one of the largest revenues from the State of Indonesia, in this case one of the results of tax collection is the tax on the acquisition of rights to structures and buildings (BPHTB). the existence of regional autonomy, collection of fees for the acquisition of land rights andthis building is collected by each region independently. The issuance of Act No. 28 of 2009 concerning local taxes and levies made Kendari city regions issue regulations related to local taxes. It is Kendari city regional regulation No. 02 of 2011 regarding local taxes. The amount of collection of fees for acquisition of land and building rights is 5% (five percent) of the value of the acquisition of tax objects (NPOP), this is stated in Article 54. Meanwhile, the collection of fees for the acquisition of rights to land and buildings is carried out by the regional revenue agency. This study aims to determine the determination of the transaction value as the basis for BPHTB validation by the Bapenda of Kendari and to find out legal problems that can arise due to differences in actual transaction prices with BPHTB verification by the Bapenda of Kendari. The method taken by the author is a normative method. The normative approach is an approach that is carried out based on the main legal material by examining theories, concepts, legal principles and laws and regulations

The Establishment of Tax on Land and Building Rights (BPHTB)

This study aims to examine the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. Reviewing the obstacles that arise in the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. Reviewing solutions in overcoming the obstacles that arise in the implementation of the collection of Customs Tax on Land and Building Rights in Boyolali Regency. This research is a sociological juridical research. The results of the study concluded that mHowever, there is a discrepancy with the laws and regulations in the implementation of the collection of Duties on the Acquisition of Rights to Land and Buildings in Boyolali Regency, namely when there is a transfer of rights to land and buildings due to a sale and purchase whose transaction value is lower than the market price, the transaction value will be determined by the BPPKAD officer based on market prices and surveys of the tax object in question, even though the provisions of Article 87 paragraph 2 of Act No. 28 of 2009 and Article 7 of Boyolali Regency Regulation Number 2 of 2011 state that the basis for imposing BPHTB taxes on the acquisition of buying and selling rights with lower transaction value rather than the market price, the basis for the imposition of BPHTB tax is the Tax Object Sales Value (NJOP) of Land and Building Tax. In the collection process there are still some obstacles, namely the lack of knowledge of taxpayers regarding information and socialization of the regulations on the Acquisition of Rights on Land and Buildings, as well as the limited number of Human Resources (HR) from the Office of the Regional Financial and Asset Management Revenue Agency of Boyolali Regency, even though the area and number of transfers of land and buildings is small in Boyolali Regency is high, thus interfering with the performance of the Land Deed Maker Officials and the National Land Agency in terms of land registration. There is a need for periodic socialization regarding the Customs for Acquisition of Land and Building Rights by the Regional Government, while the problem of uncertified land requires cooperation with the local National Land Agency, for example conducting a prona program

Using Study of Assessment-Sales Ratio (ASR) for Estimating of the Potential Loss of Property Tax in the Jakarta Greater Area

Assessment-Sales Ratio (ASR), which is the ratio between NJOP (assessment) of the Market Value, will be used to analyze the performance of NJOP determination, and to test the level of assessment and the level of equity. Assessment performance can be expressed as good performance if it meets the following criteria:a. the level of assessment is approaching 100% of the market value, not over-assessment nor under-assessment.b. the variability of Coefficient of Dispersion (COD) and Coefficient of Variation (COV) are not exceeded 20% and 25%.c. the level of equity is independent, not progressive nor regressive.This study aims to analyze the performance of NJOP (the Tax Object Sales Value) determination, looking for solution for poor performance as well as propose an appropriate model for measuring the tax potential loss in the Jakarta Greater Area (Jabodetabek).Based on testing the level of assessment, 13 cities / municipalities across the Jakarta Greater Area (Jabodetabek) are proven by performance of under-assessment, with a central tendency ranged from 0.610 to 0.888. The variability performance of COD, only in 4 (four) municipalities / cities was below 20%, as did the variability of COV only in 4 (four) municipalities / cities was below 25%, whereas the others exceeded that limit. Testing the level of equity proved that in the NJOP determination, 9 cities/municipalities performing regressive, a city performing progressive, and only in 3 municipalities/cities performing independent. For municipalities / cities which are underperforming (poor) need improvement or correction through reappraisal, reassessment or simply by NJOP adjustment.  With the proposed model, the potential loss of property tax (PBB P2) in 2012 is estimated to Rp1.384 billion or 24.3% of the tax potential which should be at Rp5.698 billion. 14.6% of the tax potential has been lost as a consequence of the application of mass appraisal, while 9.7% of tax potential is lost due to poor performance, including the potential loss due to the opening of the rent-seeking opportunities