Penilaian Massal Tanah untuk Tujuan PBB Sektor Pedesaan dan Perkotaan di Desa Minomartani, Daerah Istimewa Yogyakarta

ADITYA VERY S, Dra. Ike Yuli Andjani, M.Si

2019 | Tugas Akhir | D3 EKONOMIKA TERAPAN

Tugas akhir ini mengkaji tentang penilaian massal tanah di Desa Minomartani, Kecamatan Nganglik, Kabupaten Sleman, DIY. Tujuan tugas akhir ini untuk mengetahui peta zona nilai tanah di Desa Minomartani beserta besaran assesment rationya. Proses pengumpulan data dilakukan dengan cara survei ke lapangan serta mengambil data dari pihak ketiga dalam hal ini yaitu Kelurahan Minomartani dan BKAD Sleman. Tugas akhir ini menghasilkan peta zona nilai tanah (ZNT) dengan 13 Nilai Indikasi Rata-Rata (NIR) dengan hasil NIR AA Rp3.670.000, NIR AB Rp5.310.000, NIR AC Rp2.210.000, NIR AD Rp4.390.000, NIR AE Rp370.000, NIR AF Rp1.650.000, NIR AG Rp3.040.000, NIR AH Rp3.650.000, NIR AI Rp3.210.000, NIR AJ Rp2.830.000, NIR AK Rp2.090.000, NIR AL Rp550.000, NIR AM Rp1.500.000 serta hasil assesment ratio dengan rata-rata rasionya sebesar 16%. Hasil peta ZNT dan assesment ratio tersebut dapat dijadikan dasar acuan untuk menaikan besaran tarif Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB P2) dengan mempertimbangkan target PAD PBB P2 dan tingkat kemampuan bayar penduduk Desa Minomartani .

This final project examines the mass assessment of land in Minomartani Village, Nganglik District, Sleman Regency, DIY. The purpose of this final project is to find out the land value zone map in Minomartani Village along with the amount of its assessment assessment. The process of data collection is done by surveying the field and taking data from third parties in this case, namely Minomartani and BKAD Sleman Districts. This final project produces a land value zone map (VZM) with 13 Average Indication Value (AIV) with an AIV AA value of IDR 3,670,000, AIV AB IDR 5,310,000, AIV AC IDR 2,210,000, AIV AD IDR 4,390,000, AIV AE IDR 370 .000, AIV AF IDR 1,650,000, AIV AG IDR 3,040,000, AIV AH IDR 3,650,000, AIV AI IDR 3,210,000, AIV AJ IDR 2,830,000, AIV AK IDR 2,090,000, AIV AL IDR 550,000, AIV AM IDR 1,500,000 and the assessment ratio results with an average ratio of 16%. The results of the VZM map and assessment ratio can be used as a reference basis for increasing the tariff rates for Rural and Urban Land and Building Taxes (PBB P2) by considering the target of PAD PBB P2 and the ability to pay the population of Minomartani Village.

Kata Kunci : Penilaian Massal, Peta ZNT, NIR, PBB P2