Analisis Tingkat Akurasi Nilai Jual Objek Pajak Tanah Sebagai Dasar Pengenaan Pajak PBB-P2 Terhadap Nilai Pasar Dengan Metode Assessment Sales Ratio (Studi Kasus: Tanah Kosong di Kecamatan Cibeureum Kota Tasikmalaya Tahun 2023-2025)

Tia Diana, Nurisqi Amalia, S.Pd., M.Sc.

2026 | Tugas Akhir | D4 Manajemen dan Penilaian Properti

Penelitian ini bertujuan menganalisis tingkat akurasi Nilai Jual Objek Pajak (NJOP) tanah terhadap nilai pasar menggunakan metodde Assessment Sales Ratio (ASR), mengestimasi potensi kehilangan penerimaan pajak (potential loss), serta mensimulasikan penyesuaian NJOP berbasis equalization dan dampak fiskalnya di Kecamatan Cibeureum, Kota Tasikmalaya. Data yang digunakan berupa data sekunder, yaitu rekapitulasi transaksi jual beli tanah kosong yang tercatat pada Pejabat Pembuat Akta Tanah Sementara (PPATS) Kelurahan selama periode 2023-2025. Pengambilan sampel dilakukan dengan metode total sampling berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan, sehingga diperoleh 94 objek pajak tanah kosong yang tersebar di sembilan kelurahan. Analisis meliputi Assessment Sales Ratio (ASR), Coefficient of Dispersion (COD), Coefficient of Variation (COV), Price Related Differential (PRD), serta simulasi penyesuaian NJOP menggunakan faktor equalization pada tingkat kelurahan yang dilengkapi mekanisme pengaman individual. Selain itu, penelitian ini mengestimasi imbalan jasa penilai untuk merevaluasi 94 objek tersebut berdasarkan Pedoman Standar Imbalan Jasa Penilaian Tahun 2023 yang diterbitkan oleh Ikatan Kantor Jasa Penilai Publik – Masyarakat Profesi Penilai Indonesia (IKJPP-MAPPI), kemudian membandingkannya dengan potensi kenaikan penerimaan PBB-P2 selama tiga tahun melalui analisis biaya dan manfaat untuk mengetahui apakah revaluasi tersebut layak atau tidak layak secara finansial bagi pemerintah daerah.

Hasil penelitian menunjukkan bahwa Mean Assessment Sales Ratio (ASR) Kecamatan Cibeureum sebesar 0,6693 dan Median ASR sebesar 0,6692, sementara Weighted Mean ASR sebesar 0,6823. Ketiga nilai tersebut berada jauh di bawah standar IAAO (0,90–1,10), yang menandakan kondisi under-assessment yang bersifat sistemik. Dari 94 objek pajak, hanya 7 objek (7,45%) yang telah memenuhi standar akurasi, sedangkan 85 objek (90,43%) mengalami under-assessment dan 2 objek (2,13%) mengalami over-assessment. Nilai Coefficient of Dispersion (COD) sebesar 20,79% masih berada dalam rentang wajar (? 25%), namun Coefficient of Variation (COV) sebesar 29,46% telah melampaui ambang batas tersebut, sedangkan Price Related Differential (PRD) sebesar 0,9809 menunjukkan tidak adanya indikasi regresivitas maupun progresivitas. Potential loss PBB-P2 dari 94 sampel diperkirakan mencapai Rp13.386.520,37 atau 35,65?ri potensi penerimaan pajak ideal. Simulasi penyesuaian NJOP berbasis equalization per kelurahan berhasil menempatkan seluruh 94 sampel (100%) ke dalam kategori akurat, dengan total NJOP meningkat dari Rp5.765.045.000,00 menjadi Rp8.525.235.409,93 atau sebesar 47,88%, serta potensi peningkatan penerimaan PBB-P2 sebesar 56,96%. Berdasarkan hasil rank sum, Kelurahan Setiajaya, Setianagara, dan Margabakti ditetapkan sebagai prioritas utama dalam pembaruan NJOP. Estimasi imbalan jasa penilai untuk merevaluasi 94 objek (90 objek berluas sampai dengan 1.000 m² dan 4 objek berluas 1.001–5.000 m²) sebesar Rp270.667.712,46 termasuk PPN 11%, atau rata-rata Rp2.879.443,75 per objek. Tambahan penerimaan PBB-P2 selama tiga tahun pada skenario kenaikan sekaligus (Assessment Ratio 100%) hanya sebesar Rp41.291.481,15, sedangkan pada skenario bertahap (Assessment Ratio 25%, 50%, dan 75%) penerimaan tiga tahun justru lebih rendah Rp15.597.784,43 daripada kondisi awal. Dengan demikian, revaluasi 94 objek tidak layak secara finansial karena biaya melebihi manfaat sebesar Rp229.376.231,31 (kenaikan sekaligus) hingga Rp286.265.496,89 (bertahap), dengan rasio manfaat terhadap biaya (BCR) sebesar 0,153 pada skenario kenaikan sekaligus, dan biaya revaluasi baru tertutup dalam sekitar 19,7 tahun apabila tambahan penerimaan penuh berlaku terus.

This study aims to analyze the accuracy of Land and Building Tax Object Sales Value (NJOP) against market value using the Assessment Sales Ratio (ASR) method, to estimate the potential loss of tax revenue, and to simulate an equalization-based NJOP adjustment along with its fiscal impact in Cibeureum District, Tasikmalaya City. This study used secondary data in the form of vacant land sale-purchase transaction recapitulations recorded by the Temporary Land Deed Official (PPATS) of each sub-district during the 2023–2025 period. The sampling method used was total sampling, applying specific inclusion and exclusion criteria, resulting in 94 vacant land tax objects distributed across nine sub-districts (kelurahan) in Cibeureum District. The analysis employed ASR, Coefficient of Dispersion (COD), Coefficient of Variation (COV), Price Related Differential (PRD), and an NJOP adjustment simulation based on sub-district-level equalization factors combined with an individual safeguard mechanism. In addition, this study estimates the appraiser fee required to revalue these 94 objects based on the 2023 Appraisal Fee Standard Guidelines issued by the Indonesian Public Appraisal Firms Association – Indonesian Society of Appraisers (IKJPP-MAPPI), and compares it with the potential increase in PBB-P2 revenue over three years through a cost-benefit analysis to determine whether the revaluation is financially feasible for the local government.

The results show that the Mean Assessment Sales Ratio (ASR) in Cibeureum District was 0.6693 and the Median ASR was 0.6692, while the Weighted Mean ASR was 0.6823. All three values were far below the IAAO standard (0.90–1.10), indicating a systemic under-assessment condition. Of the 94 tax objects, only 7 (7.45%) met the accuracy standard, while 85 (90.43%) were under-assessed and 2 (2.13%) were over-assessed. The Coefficient of Dispersion (COD) of 20.79% remained within the acceptable range (? 25%), while the Coefficient of Variation (COV) of 29.46% exceeded that threshold; the Price Related Differential (PRD) of 0.9809 indicated no regressivity or progressivity. The total potential loss of PBB-P2 revenue from the 94 samples was estimated at Rp13,386,520.37, or 35.65% of the ideal tax revenue. The sub-district-level equalization-based NJOP adjustment simulation successfully brought all 94 samples (100%) into the accurate category, increasing the total NJOP from Rp5,765,045,000.00 to Rp8,525,235,409.93 (a 47.88% increase), with a potential PBB-P2 revenue increase of 56.96%. Based on the rank sum results, the sub-districts of Setiajaya, Setianagara, and Margabakti were identified as the top priorities for NJOP updates. The estimated appraiser fee for revaluing the 94 objects (90 objects up to 1,000 m² and 4 objects of 1,001–5,000 m²) was Rp270,667,712.46 including 11% VAT, or an average of Rp2,879,443.75 per object. The additional PBB-P2 revenue over three years under the one-time increase scenario (Assessment Ratio 100%) was only Rp41,291,481.15, while under the gradual scenario (Assessment Ratio 25%, 50%, and 75%) the three-year revenue was Rp15,597,784.43 lower than the initial condition. Consequently, the revaluation was not financially feasible, as its cost exceeded the benefit by Rp229,376,231.31 (one-time increase) to Rp286,265,496.89 (gradual), with a benefit–cost ratio (BCR) of 0.153 under the one-time increase scenario, and the revaluation cost would only be recovered after approximately 19.7 years if the full additional revenue continued.

Kata Kunci : Nilai Jual Objek Pajak, Assessment Sales Ratio, Potential Loss, Equalization, Pajak Bumi dan Bangunan, Imbalan Jasa Penilai, Analisis Biaya dan Manfaat.