Analisis Perubahan Zona Nilai Tanah Berdasarkan Harga Pasar Untuk Menentukan Nilai Jual Objek Pajak (Njop) Dan Peningkatan Pendapatan Asli Daerah (Pad) (Studi Kasus : Kec. Semarang Timur, Kota Semarang)

Abstract

Tax Object Sales Value (NJOP) has been used as a basis for the imposition of Tax on Land and Building(PBB). NJOP determination process must be suitable with the provisions of the fair market value (NPW). 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. ZNT map can be utilized for the cost determination in land service, reference for the community in transaction, the determination of indemnify, inventory for public assets or community assets value, monitoring the value and market of land, and as reference for the NJOP\u27s determination for PBB.This research done by massive appraisal without concerning about specific property. Mapped by land\u27s value in massive assessment using the sales comparative approach. This research was conducted to create a zone which determine sample points for analysis. Then create a zone map of land values based on the market value and NJOP District of Semarang Timur. Making a zone map of land value by the district of Semarang Timur in 2015 using GIS (Geographical Information Systems) analysis technology.From this research shown that NJOP increased based on the highest market value reached 1229,3% with the value of land based on NJOP data is Rp. 1.086.000 and the land based on the market value is Rp. 14.436.00. While the lowest value increas is 40,85%. The land value based on NJOP data is Rp. 2.444.000 and the land based on the market value is Rp. 3.442.000