Analisis Assessment Ratio untuk penetapan PBB di Kabupaten Sidenreng Rappang Provinsi Sulawesi Selatan, 2005

DAKHLAN, Muhammad, Fahmy Radhi, Ph.D

2007 | 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 sekunder berupa Nilai Jual Obyek Pajak tahun 2005 di tiga kecamatan (MaritengngaE, Watang Pulu dan Tellu LimpoE Kabupaten Sidenreng Rappang, yang ditetapkan oleh Kantor Pelayanan Pajak Bumi dan Bangunan Pare-Pare dan data Harga transaksi bulan januari 2005 sampai dengan Desember 2005 yang telah disesuaikan. Berdasarkan hasil analisis dan pembahasan disimpulkan bahwa Assessment Ratio masing-masing kecamatan berdistribusi normal. Dari analisis tendensi sentral dapat diketahui bahwa tingkat Assessment Ratio terendah terdapat di Kecamatan Watang Pulu yaitu dengan rata-rata (mean) dan rata-rata tertimbang Assessment Ratio sebesar 0,61 dan 0,70. Rata-rata (mean) dan rata-rata tertimbang Kecamatan MAritengngaE adalah sebesar 0,76 dan 0,72. Tingkat Assessment Ratio tertinggi di Kecamatan Tellu LimpoE yaitu dengan rata-rata (mean) dan rata-rata tertimbang Assessment Ratio sebesar 0,75 dan 0,75. Dari analisis Level of Assessment Nilai Jual Obyek Pajak ditetapkan di bawah rata-rata level yang diinginkan yaitu sebesar 1 (100%) atau terjadi underassessment Berdasarkan hasil analisis variabilitas diperoleh gambaran bahwa tingkat Assessment Ratio di semua kecamatan mempunyai tingkat variabilitas dan disperse (penyebaran) yang cukup besar, Coefficient of Dispersion (COD) dan Coefficient of Variation (COV) terbesar terjadi di Kecamatan Watang Pulu, yaitu COD sebesar 41,38% dan COV sebesar 42,62%, untuk Kecamatan Tellu LimpoE COD sebesar 33,33% dan COV sebesar 45,3%, untuk Kecamatan MaritengngaE mempunyai variabilitas yang terendah yaitu COD sebesar 28,28% dan COV sebesar 37,83. Berdasarkan hasil uji keseragaman (uniformity) rata-rata Assessment Ratio antarkecamatan disimpulkan Assessment Ratio di tiga kecamatan di Kabupaten Sidenreng Rappang ditetapkan pada persentase yang tidak 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 2005 in Sidenreng Rappang, which specified by the office of service of land tax and building of Pare-Pare and adjusted transaction price data from January 2005 up to Desember 2005. Pursuant to the result of analysis and discussion concluded that the Assessment Ratio of each municipality have normal distribution, From analysis result of central tendency would knowable that the lower Assessment Ratio level was at Watang Pulu municipality with average (mean) and weighted mean of Assessment Ratio were 0.61 and 0.70. While average (mean) and weighted mean of MaritengngaE municipality were 0.74 and 0.72. The highest Assessment Ratio level is at Tellu LimpoE municipality that is with Assessment Ratio average (mean) and weighted mean equal to 0.75 and 0.75. 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 underassessment. 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 Watang Pulu municipality that COD was 41,38% and COV was 42,62%. For Tellu LimpoE municipality, COD was equal to 33,33% and COV was 45,4%. MaritengngaE municipality had the lowest variability that is COD was 28,28% and COV was 37,83%. Pursuant to the result of uniformity test of Assessment Ratio average between municipalities showed, concluded that the Assessment Ratio in three municipalities exist in Sidenreng Rappang accepted by the difrend prosentage.

Kata Kunci : Pajak umi dan Bangunan,Assessment Ratio