Program Studi Teknik Geodesi Fakultas Teknik Universitas Diponegoro, Indonesia
BibTex Citation Data :
@article{JGUndip7650, author = {Novita Amelia and Sawitri Subiyanto and Arwan Wijaya}, title = {PEMETAAN ZONA NILAI TANAH UNTUK MENENTUKAN NILAI JUAL OBJEK PAJAK (NJOP) MENGGUNAKAN SISTEM INFORMASI GEOGRAFIS DI KECAMATAN PEDURUNGAN, KOTA SEMARANG}, journal = {Jurnal Geodesi Undip}, volume = {4}, number = {1}, year = {2015}, keywords = {}, abstract = { ABSTRAK ZNT dimaknai sebagai area yang menggambarkan nilai tanah yang relatif sama sekumpulan tanah dibidang tanah di dalamnya, yang batasanya bersifat imanijer ataupun atau pun nyata sesuai penggunaan tanah dan mempunyai perbedaan nilai antara yang satu dengan yang lainnya berdasarkan analisis perbandingan harga pasar dan biaya. Mengingat ZNT berbasis nilai pasar, ZNT dapat dimanfaatkan untuk penentuan tarif dalam pelayanan pertanahan, referensi masyarakat dalam transaksi, penentuan ganti rugi, inventori nilai aset publik maupun aset masyarakat, monitoring nilai tanah dan pasar tanah, dan referensi penetapan NJOP untuk PBB, agar lebih adil dan transparan. Dalam penelitian dibentuk peta ZNT berdasarkan nilai tanah dengan penilaian massal menggunakan pendekatan perbandingan penjualan (sales comparative) yang di overlay dengan Peta Administrasi Kecamatan Pedurungan, Kota Semarang dan Peta Blok PBB tahun 2013 dan dibandingkan dengan nilai tanah berdasarkan NJOP. Data harga tanah yang dihitung adalah data harga tanah murni dengan nilai bangunan yang sudah dikeluarkan dan penyesuaian sesuai karakteristik kondisi sosial ekonomi daerah. Hasil Penelitian Didapatkan 49 Zona Nilai Tanah dari data NJOP (Nilai Jual Objek Pajak) dan data berdasarkan Survey Transaksi Harga Tanah. Sedangkan dari analisis peningkatan pendapatan rata-rata besarnya peningkatan pendapatan daerah berdasarkan perbandingan antara harga transaksi dan nilai NJOP adalah 409,31%. Kata Kunci : Zona Nilai Tanah (ZNT), Nilai Jual Objek Pajak (NJOP), Pajak Bumi dan Bangunan (PBB). ABSTRACK Land Value Zone is defined as an area that describes land's value which is similar of the same set of land parcels, in which the characteristic of the boundaries is either imaginary or real according to the appropriate use of the land and it also has a different value between one and another based on the comparison analysis of the market price and the cost .Considering znt based on the market value , znt can be utilized for the tariff determination in service land , reference for the community in transactions , the determination of redress , inventori for public assets or community assets value, monitoring the value and market of land, and as reference for the NJOP's determination for PBB , to make it more fair and transparent. On the research Land Value Zone is mapped by land's value in mass assessment using sales comperative approach which is overlaid with Administration Map of Pedurungan Subdistric, Semarang and map of field in 2013 which is being compared with the land's value based on Tax Object Sales Value (NJOP). The Computation of land value is pure without any building value and it is also being adjusted with the characteristic of the household economy in the research area. The result on the research shows that there are 49 land value zone from Tax Object Sales Value (NJOP) and also from the Land Value Transaction Survey. As from analysis of local revenue taxation, the average number of the raising according to comparison between transaction's price and Tax Object Sales Value (NJOP) is 409,31%. K eyword : Land Value Zone , Tax Object Sales Value , Tax on Aquistion of Land and Building. }, issn = {2809-9672}, pages = {160--171} doi = {10.14710/jgundip.2015.7650}, url = {https://ejournal3.undip.ac.id/index.php/geodesi/article/view/7650} }
Refworks Citation Data :
ABSTRAK
ZNT dimaknai sebagai area yang menggambarkan nilai tanah yang relatif sama sekumpulan tanah dibidang tanah di dalamnya, yang batasanya bersifat imanijer ataupun atau pun nyata sesuai penggunaan tanah dan mempunyai perbedaan nilai antara yang satu dengan yang lainnya berdasarkan analisis perbandingan harga pasar dan biaya. Mengingat ZNT berbasis nilai pasar, ZNT dapat dimanfaatkan untuk penentuan tarif dalam pelayanan pertanahan, referensi masyarakat dalam transaksi, penentuan ganti rugi, inventori nilai aset publik maupun aset masyarakat, monitoring nilai tanah dan pasar tanah, dan referensi penetapan NJOP untuk PBB, agar lebih adil dan transparan.
Dalam penelitian dibentuk peta ZNT berdasarkan nilai tanah dengan penilaian massal menggunakan pendekatan perbandingan penjualan (sales comparative) yang di overlay dengan Peta Administrasi Kecamatan Pedurungan, Kota Semarang dan Peta Blok PBB tahun 2013 dan dibandingkan dengan nilai tanah berdasarkan NJOP. Data harga tanah yang dihitung adalah data harga tanah murni dengan nilai bangunan yang sudah dikeluarkan dan penyesuaian sesuai karakteristik kondisi sosial ekonomi daerah.
Hasil Penelitian Didapatkan 49 Zona Nilai Tanah dari data NJOP (Nilai Jual Objek Pajak) dan data berdasarkan Survey Transaksi Harga Tanah. Sedangkan dari analisis peningkatan pendapatan rata-rata besarnya peningkatan pendapatan daerah berdasarkan perbandingan antara harga transaksi dan nilai NJOP adalah 409,31%.
Kata Kunci : Zona Nilai Tanah (ZNT), Nilai Jual Objek Pajak (NJOP), Pajak Bumi dan Bangunan (PBB).
ABSTRACK
Land Value Zone is defined as an area that describes land's value which is similar of the same set of land parcels, in which the characteristic of the boundaries is either imaginary or real according to the appropriate use of the land and it also has a different value between one and another based on the comparison analysis of the market price and the cost .Considering znt based on the market value , znt can be utilized for the tariff determination in service land , reference for the community in transactions , the determination of redress , inventori for public assets or community assets value, monitoring the value and market of land, and as reference for the NJOP's determination for PBB , to make it more fair and transparent.
On the research Land Value Zone is mapped by land's value in mass assessment using sales comperative approach which is overlaid with Administration Map of Pedurungan Subdistric, Semarang and map of field in 2013 which is being compared with the land's value based on Tax Object Sales Value (NJOP). The Computation of land value is pure without any building value and it is also being adjusted with the characteristic of the household economy in the research area.
The result on the research shows that there are 49 land value zone from Tax Object Sales Value (NJOP) and also from the Land Value Transaction Survey. As from analysis of local revenue taxation, the average number of the raising according to comparison between transaction's price and Tax Object Sales Value (NJOP) is 409,31%.
Keyword : Land Value Zone, Tax Object Sales Value, Tax on Aquistion of Land and Building.
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Jurnal Geodesi Undip
Departemen Teknik Geodesi, Fakultas Teknik, Universitas Diponegoro