Analisis Assessment Ratio terhadap pengenaan PBB di Kota Pasuruan, 2004

SASETIADI, Tri Hendri, Drs. A. Budi Purnomo, MA

2005 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini mengulas assessment ratio, yaitu suatu studi tentang rasio antara nilai yang ditetapkan untuk tujuan pajak dengan nilai pasarnya, kegunaan hasil studi assessment ratio antara lain untuk pemeliharaan assessment pada tingkat/level yang dapat diterima (uniformity), penentuan daerah/lokasi untuk penilaian kembali (revaluation) dan Pemeliharaan keadilan (equity) dalam penetapan PBB. Penelitian ini menggunakan data kerat lintang berupa Nilai Jual Obyek Pajak tahun 2004 di Kota Pasuruan, yang ditetapkan oleh Kantor Pelayanan Pajak Bumi dan Bangunan Pasuruan dan data Harga transaksi bulan Oktober 2003 sampai dengan Oktober 2004 yang telah disesuaikan. Berdasarkan hasil analisis dan pembahasan disimpulkan bahwa assessment ratio masing-masing kecamatan berdistribusi normal, berdasarkan analisis Level of Assessment Nilai Jual Obyek Pajak ditetapkan di bawah rata-rata level yang diinginkan yaitu sebesar 1 (100%). atau terjadi under assessment Terjadi regresivitas terhadap penerapan assessment ratio tersebut. Dari hasil analisis tendensi sentral dapat diketahui bahwa tingkat assessment ratio terendah terdapat di Kecamatan Gadingrejo yaitu dengan ratarata (mean) dan rata-rata tertimbang assessment ratio sebesar 0,782 dan 0,735. Rata-rata (mean) dan rata-rata tertimbang Kecamatan Purworejo adalah sebesar 0,802 dan 0,755. Tingkat assessment ratio tertinggi di Kecamatan Bugul Kidul yaitu dengan rata-rata (mean) dan rata-rata tertimbang assessment ratio sebesar 0,872 dan 0,774. Berdasarkan hasil analisis variabilitas diperoleh gambaran bahwa tingkat assessment ratio di semua kecamatan mempunyai tingkat variabilitas dan dispersi (penyebaran) yang cukup besar, Coefficient of Dispersion (COD) dan Coefficient of Variation (COV) terbesar terjadi di Kecamatan Bugul Kidul, yaitu COD sebesar 0,384 dan COV sebesar 50,7%, untuk Kecamatan Purworejo COD sebesar 0,233 dan COV sebesar 28,2% untuk Kecamatan Gadingrejo mempunyai variabilitas yang terendah yaitu COD sebesar 0,231 dan COV sebesar 28,3%. Berdasarkan hasil uji keseragaman (uniformity) rata-rata Assessment ratio antar kecamatan menunjukkan disimpulkan Assessment ratio di ketiga kecamatan yang ada di Kota Pasuruan ditetapkan pada persentase yang sama.

This research observed assessment ratio, that is a study about ratio between values specified for tax purpose with its market value, usefulness of assessment ratio study result for example was for assessment preservation at degree/level which was may accepted (uniformity), area/location determination for reappraisal (revaluation) and justice protection (equity) in determining the PBB. This Research employed transversal cut data in the form of Tax Object Trade Value of year 2004 in Pasuruan, which specified by the office of service of land tax and building of Pasuruan and adjusted transaction price data from Oktober 2003 up to Oktober 2004. Pursuant to the result of analysis and discussion concluded that the assessment ratio of each municipality have normal distribution, pursuant to analysis of Level of Assessment, the Tax Object Trade Value specified below expected mean/average level that is equal to 1 (100%) or occurred under assessment and occurring regressivity to the applying of assessment ratio. From analysis result of central tendency would knowable that the lower assessment ratio level was at Gadingrejo municipality with average (mean) and weighted mean of assessment ratio were 0.782 and 0.735. While average (mean) and weighted mean of Purworejo municipality were 0.802 and 0.755. The highest assessment ratio level is at Bugul Kidul municipality that is with assessment ratio average (mean) and weighted mean equal to 0.872 and 0.744. Pursuant to the result of variability analysis obtained that the assessment ratio level in all municipality have sufficient variability level and dispersion (spread). The highest Coefficient of Dispersion (COD) and Coefficient of Variation (COV) occurred at Bugul Kidul municipality that COD was 0.384 and COV was 50.7%. For Purworejo municipality, COD was equal to 0.233 and COV was 28.2%. Gadingrejo municipality had the lowest variability that is COD was 0.231 and COV was 28.3%. Pursuant to the result of uniformity test of assessment ratio average between municipalities showed, concluded that the assessmen

Kata Kunci : Pajak dan Keadilan,PBB