Anwar, Moh. Khoirul (2019) Analisis Tingkat Akurasi Penetapan Nilai Jual Objek Pajak Bumi Terhadap Nilai Pasar dengan Metode Assessment Sales Ratio (Studi Kasus di Kecamatan Purworejo Kota Pasuruan Tahun 2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Pemungutan Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) mempunyai peranan penting sebagai sumber penerimaan daerah. PBB-P2 merupakan jenis pajak objektif yang dihitung berdasarkan Nilai Jual Objek Pajak (NJOP). Secara umum, dasar penetapan NJOP di Indonesia dihasilkan dari penilaian massal (mass appraisal). Penilaian massal memiliki kelemahan, yaitu mengakibatkan kurang akuratnya data penilaian. Selain itu, fluktuasi nilai objek PBB-P2 yang dinamis sedangkan NJOP cenderung statis, menyebabkan tidak akuratnya ketetapan NJOP Bumi dengan nilai pasar objek PBB-P2. Tujuan penelitian ini yaitu menganalisis tingkat akurasi, keseragaman dan regresivitas atau progresivitas dengan membandingkan rasio NJOP Bumi terhadap nilai pasar di Kecamatan Purworejo Kota Pasuruan Tahun 2017. Penelitian ini merupakan studi evaluasi atas penetapan NJOP menggunakan metode Assessment Sales Ratio (ASR). Jenis penelitian ini adalah penelitian deskriptif kualitatif. Alat analisis data dalam penelitian ini menggunakan standar rasio rekomendasi Pemerintah dan International Association of Assessing Officers (IAAO) dengan melakukan perhitungan tendensi sentral, perhitungan Coefficient of Dispertion (COD) dan Coefficient of Variation (COV) pada 97 transaksi jual-beli tanah di Kecamatan Purworejo Kota Pasuruan tahun 2017. Hasil penelitian ini memaparkan bahwa tingkat akurasi penetapan pajak PBB-P2 di Kecamatan Purworejo Kota Pasuruan lebih rendah daripada standar yang direkomendasikan oleh Pemerintah dan IAAO, dengan rata-rata assessment ratio sebesar 73,70%. Berdasarkan hasil perhitungan COV sebesar 31,89% menunjukkan bahwa penetapan pajak yang dilakukan oleh Bapenda Kota Pasuruan di Kecamatan Purworejo kurang seragam. Selain itu, uji regresivitas atau progresivitas berdasarkan hasil perhitungan mean/weighted mean sebesar 92,95% menunjukkan kecenderungan progresivitas. Berdasarkan hasil di atas, Badan Pendapatan Daerah Kota Pasuruan hendaknya melakukan re-appraisal atau penilaian ulang secara serempak terhadap kelurahan-kelurahan yang memiliki tingkat ASR rendah. Serta meningkatkan sinergitas dengan instansi terkait dalam rangka optimalisasi penerimaan PBB-P2.
English Abstract
Collection of Rural and Urban Building Taxes has an important role as a source of regional revenue. Rural and Urban Building Tax is an objective tax type that is calculated based on the Selling Value Tax Object (SVTO). In general, the basis for determining SVTO in Indonesia is produced from mass appraisal. Mass assessment has weaknesses, which results in inaccurate assessment data. In addition, the fluctuations in the value of Rural and Urban Building Tax object are dynamic while the SVTO tends to be static, causing inaccuracy of the Land SVTO provisions with the market value of Rural and Urban Building Land Tax objects. The purpose of this study is to analyze the level of accuracy, uniformity and regression or progressivity by comparing the SVTO ratio of the land to market values in Purworejo Sub-district, Pasuruan City, 2017. This study is an evaluation of SVTO determination using the Assessment Sales Ratio (ASR) method. This type of research is descriptive qualitative research. The data analysis tool in this study uses the Government recommendation ratio and the International Association of Assessing Officers (IAAO) standard by calculating the central tendency, calculating the Coefficient of Dispertion (COD) and the Coefficient of Variation (COV) on 97 land transactions in Purworejo Sub-District, Pasuruan City in 2017. The results of this study explain that the accuracy of Rural and Urban Building Land Tax in Purworejo Sub-district, Pasuruan City is lower than standard recommended by the Government and IAAO, with an average assessment ratio of 73.70%. Based on the results of the COV calculation of 31.89%, it shows that the level of tax determination carried out by the Regional Revenue Agency of Pasuruan City in Purworejo Sub-district is less uniform. In addition, the regressivity or prgressivity test based on the results of the mean/weighted mean calculation of 92.95% it shows the progressivity tendency. Based on the above results, the Regional Revenue Agency of Pasuruan City should re-appraisal or reassess simultaneously to villages thae have low ASR levels. As well as increasing synergy with relevant agencies in order to optimize Rural and Urban Building Tax revenues.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/534/051906665 |
| Uncontrolled Keywords: | PBB-P2, Penilaian Properti, Nilai Jual Objek Pajak, Assessment Sales Ratio, IAAO-PBB-P2, Tax Property, Selling Value Tax Object, Assessment Sales ratio, , IAAO |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.27 Other taxes > 336.271 Excise, sales, value-added, related taxes > 336.271 4 Value-added tax |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 04 Aug 2020 06:51 |
| Last Modified: | 21 Oct 2021 05:32 |
| URI: | http://repository.ub.ac.id/id/eprint/172537 |
Preview |
Text
Moh. Khoirul Anwar.pdf Download (11MB) | Preview |
Actions (login required)
 |
View Item |