Analisis Perbandingan Penilaian NJOP PBB-P2 dengan Penilaian Berdasarkan Standar Penilaian Indonesia (SPI) di Kota Malang

Gani, Ida Fitria (2017) Analisis Perbandingan Penilaian NJOP PBB-P2 dengan Penilaian Berdasarkan Standar Penilaian Indonesia (SPI) di Kota Malang. Magister thesis, Universitas Brawijaya.

Abstract

Dengan diterbitkannnya UU No. 28/2009 tentang Pajak Daerah dan Retribusi Daerah, Pemerintah Kota Malang telah melaksanakan pengelolaan PBB mulai 1 Januari 2013. Berdasarkan praktik yang telah dilakukan sampai dengan saat ini NJOP PBB yang dijadikan dasar perhitungan PBB di Kota Malang belum menunjukkan kondisi yang sesungguhnya di pasar dan mempunyai perbedaan dengan nilai pasar. Penelitian ini bertujuan untuk mengeksplorasi bagaimana penilaian dalam penetapan nilai tanah dan bangunan pada NJOP PBB di Kota Malang dan menganalisis perbandingan penilaian NJOP PBB di Kota Malang dengan penilaian tanah dan bangunan sesuai Standar Penilaian Indonesia (SPI). Teori Penilaian Properti dan Teori Penilaian Massal berdasarkan SPI 2015 digunakan dalam pembahasan proses penilaian NJOP PBB di Dispenda Kota Malang. Melalui penelitian kualitatif dengan pendekatan studi kasus diperoleh hasil penelitian yaitu model penilaian massal dan individual pada penilaian NJOP PBB mempunyai tahapan proses penilaian yang hampir sama dengan penilaian individual sesuai SPI. Lebih lanjut dari hasil penelitian dengan menggunakan penilaian individual juga diketahui bahwa hasil penilaian NJOP PBB-P2 berbeda dengan hasil penilaian sesuai SPI.

English Abstract

With the issuance of Law No. 28/2009 on Local Taxes and Retribution, Malang City Government has carried out the management of Land and Building Rural and Urban Tax (PBB-P2) from January 1, 2013. Based on the practice that has been done until now Tax Object Sales Value on Land and Buidings of Rural and Urban (NJOP PBB-P2) which used as the basis of PBB calculation in Malang City has not shown the condition which is actually in the market and has a difference with the market value. This study aims to explore how the assessment in determining the value of land and buildings in NJOP PBB-P2 in Malang and analyze the comparison of assessment NJOP PBB-P2 in Malang with valuation based on Indonesian Valuation Standard (SPI). Property Valuation Theory and Mass Valuation Theory based on SPI 2015 is used in the discussion of the NJOP PBB valuation process in Dispenda Malang. Through qualitative research with case study approach, it was obtained that the valuation of NJOP PBB-P2 by Dispenda in Malang City conducted by using mass appraisal and individual appraisal have stages of valuation process which is almost same with individual valuation according to SPI. Furthermore, the result of the research by using individual appraisal is also known that the result of the valuation of NJOP PBB-P2 is different with the valuation result according to SPI.

Item Type: Thesis (Magister)
Identification Number: TES/336.22/GAN/a/2017/04181068
Uncontrolled Keywords: REAL PROPERTY - VALUATION, REAL PROPERTY TAX, INDONESIA - MALANG
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.22 Real property taxes
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 27 Mar 2018 07:14
Last Modified: 21 Oct 2021 01:04
URI: http://repository.ub.ac.id/id/eprint/9026
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