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