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

Abstract

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%

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    Last time updated on 19/08/2017