Otomatisasi penetapan nilai jual objek pajak tanah dengan memanfaatkan Sistem Informasi Geografis Pajak Bumi dan Bangunan :: Studi kasus di Kelurahan Malaka Jaya, Jakarta Timur

KUMORO, Windu, Ir. Waljiyanto, M.Sc

2005 | Tesis | S2 Teknik Geomatika

Nilai Jual Objek Pajak (NJOP) –tanah dan bangunan- merupakan dasar penetapan Pajak Bumi dan Bangunan (PBB). Selama ini NJOP bangunan dihitung dan ditetapkan secara otomatis menggunakan Daftar Biaya Komponen Bangunan (DBKB), sedangkan NJOP tanah dihitung secara manual melalui kegiatan penilaian tanah dengan menganalisis faktor- faktor yang mempengaruhi nilai tanah. Faktor-faktor yang mempengaruhi nilai tanah dapat dikelompokkan menjadi faktor internal dan eksternal. Atribut fisik, seperti topografi, jenis dan luas tanah merupakan faktor internal, sedangkan aksesibilitas, penggunaan tanah, dan zoning adalah faktor eksternal. Nilai tanah yang diperoleh dari kegiatan penilaian kemudian dijadikan dasar dalam penentuan NJOP tanah. Penelitian ini menganalisis faktor eksternal yang diduga mempengaruhi nilai tanah, yaitu aksesibilitas, yang terdiri atas lebar jalan, jarak ke jalan utama terdekat, dan jarak ke rute angkutan umum terdekat. Nilai variabel lebar jalan diperoleh dengan analisis data atribut, sedangkan nilai variabel jarak ke jalan utama terdekat dan jarak ke rute angkutan umum terdekat diperoleh dengan analisis data spasial menggunakan analisis jaringan. Sampel penelitian berupa data kerat lintang tahun 2004 yang dikumpulkan dengan metode sampel bertujuan sejumlah 61 objek pajak di wilayah penelitian (Kelurahan Malaka Jaya, Jakarta Timur). Sampel ini dipergunakan untuk menentukan model penilaian tanah dengan analisis regresi berganda menggunakan metode kuadrat terkecil. Ada tiga bentuk model yang dapat diterapkan, yaitu model linier, semilogaritma, dan logaritma ganda. Terhadap model penilaian tanah ini kemudian dilakukan uji normalitas, statistik, dan ekonometri. Dengan memanfaatkan Sistem Informasi Geografis PBB (SIG PBB), model penilaian tanah yang terpilih selanjutnya dipergunakan untuk otomatisasi penetapan NJOP tanah terhadap 446 objek pajak di wilayah penelitian. Hasil penelitian menunjukkan bahwa model penilaian tanah terbaik berbentuk lin-log (semilogaritma). Dengan derajat kebebasan (a) sebesar 5%, variabel lebar jalan dan jarak ke jalan utama terdekat berpengaruh signifikan terhadap nilai tanah dengan daya jelas (R2) sebesar 80,58%. Jika dibandingkan dengan NJOP tanah yang telah ditetapkan, NJOP tanah hasil otomatisasi lebih sesuai dengan teori ekonomi dan penilaian tanah, serta mampu menyajikan perbedaan NJOP tanah objek pajak yang memiliki karakteristik individual yang berbeda dengan kecenderungan objek pajak di sekitarnya.

NJOP (the tax object sales value) –both of land and buildings- is the basic of PBB (land and building tax) assessment. Until now, the NJOP of building was calculated and assessed automatically by using the building component cost table (DBKB). In contrast, the NJOP of land was calculated manually by the land valuation activity. This land valuation activity was done by analyzing variables that influence the land value. The variables are categorized into the internal and external factors. The internal factor includes physical attributes, such as topography, land types, and land areas. While the external factor includes accessibility, land use, and zoning. The land values are used in the process of determining the NJOP for land. This research analysed the accessibility factor considered having influences toward the land value. This consists of the road width, the distance to the nearest main road, and the distance to the nearest mass transportation route. Variable values of the road width was obtained by the attribute data analysis. Both of variable values of the distance to the nearest main road and the distance to the nearest mass transportation route was obtained by the spatial data analysis, particularly the network analysis method. The data used in this research were the cross section data in 2004 collected by using the purposive sampling method, amounting 61 taxable objects in the study area (the Malaka Jaya subdistrict, East Jakarta). These sample data were used to develop a land valuation model applying the multiple regression analysis and Ordinary Least Square method in particular. Three alternative models were applied, i.e. : linear, semilogarithm, and double logarithm models. The models were tested by using the normality test, statistical test, and econometric test. By using SIG PBB (Geographical Information System for land and building tax), the selected model then can be used to automate the process of assessing 446 tax objects in the study area. The result showed that the road width and the distance to the nearest main road significantly influenced the land value at 0.05 significance level (a = 0.05). The most suitable land valuation model is lin-log (semilogarithm) model which has model power (R2) = 80.58%. By comparing the NJOP of land which previously assessed, the NJOP of land as a result of the automation process, the later is more suitable with the economic and valuation theory, and is able to represent the difference of the NJOP of land as taxable objects which have individual characteristics that were different from the trend of taxable object in the surrounding area.

Kata Kunci : Sistem Informasi Geografis, NJOP PBB, NJOP of land, spatial data analysis, land valuation model, automation, SIG PBB.