Pembuatan Peta Zona Nilai Tanah Berdasarkan Harga Pasar Dengan Metode Pendekatan Penilaian Massal Di Kecamatan Mijen Kota Semarang

Abstract

According to Article 6 clause 1 UU Number 12 1985, The bases on land and building tax is Tax Object Sales Value (NJOP). NJOP is determined by specific analysis model by technical provisions applicable on Direktorat Jenderal Perpajakan. Procedur to determinate NJOP set in Keputusan Direktorat Jenderal Number : KEP.533/PJ/2000 which has been converted in to Keputusan Direktur Jenderal Pajak Number : KEP.115/PJ/2002. Determinate NJOP is adapted with fair market value (NPW), with goal that NJOP match with market value. But it is often NJOP not match with NPW. Then it is come market value assessment system that use land value zone (ZNT) map. Assessment with mass appraisal (do not look at special properties). This research was start with construction zone to determinate sample point. Then create ZNT map of market value and NJOP. Mijen district Semarang City. Assessment calculation is using Microsoft Excel 2007. Contruction ZNT map Mijen district Semarang city 2015 use GIS (Geographic Information System) analysis technology. The result of this research is ZNT map that consists of 122 zones. Base on NJOP 2014 in Mijen district Semarang city, the lowest NJOP is Rp 27.000,00 and the highest is Rp 1.416.000,00. While from this research too the lowest NIR is Rp 57.000,00 and the highest NIR is Rp 3.172.000,00. The Enhancement is influenced by location and accessibility