Analisis assessment ratio njop tanah Kota Tegal tahun 2008-2009

PAMUNGKAS, Muhamad Rijal, Drs. Wakhid Slamet Ciptono, M.B.A., M.P.M

2009 | Tesis | S2 Magister Ekonomika Pembangunan

Penelitian ini membahas 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 2008 - 2009 di Kota Tegal, yang ditetapkan oleh Kantor Pelayanan Pajak Pratama Tegal (KPPPT) Kota Tegal dan data transaksi bulan Mei 2008 sampai dengan April 2009. Berdasarkan hasil analisis dan pembahasan disimpulkan bahwa assessment ratio masing-masing kelompok berdistribusi normal dan tidak ditetapkan secara seragam. Hasil uji perbedaan menunjukkan bahwa rata-rata assessment ratio di kedua kelompok ditetapkan pada persentase yang sama. Dari analisis variabilitas didapat gambaran bahwa tingkat assessment ratio di kedua kelompok mempunyai tingkat variabilitas dan dispersi (penyebaran) yang cukup besar. Coefficient of Dispersion (COD) dan Coefficient of Variation (COV) terbesar terjadi di Kelompok Properti Kampung COD sebesar 15,51 persen dan COV sebesar 21,95 persen, untuk Kelompok Properti Perumahan, yaitu COD sebesar 17,07 persen dan COV sebesar 22,18 persen. Hasil analisis tendensi sentral menunjukkan bahwa tingkat assessment ratio terendah terdapat di Kelompok Properti Kampung yaitu dengan rata-rata assessment ratio sebesar 81,04 persen dan rata-rata tertimbang assessment ratio sebesar 80,52 persen. Rata-rata assessment ratio di Kelompok Properti Perumahan sebesar 86,99 persen dan rata-rata tertimbang assessment ratio sebesar 84,33 persen. Berdasarkan hasil pengujian regresivitas/progresivitas nilai negatif t-hitung pada kedua kelompok yaitu sebesar -1,76135 dan -1,49281 menunjukkan bahwa terjadinya regresivitas terhadap penerapan assessment ratio. Hasil pengujian level of assessment NJOP ditetapkan di bawah rata-rata level yang diinginkan yaitu sebesar 1 (100 persen), atau terjadi underassessment. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa assessment ratio di Kelompok Properti Kampung dan Kelompok Properti Perumahan tidak ditetapkan secara seragam. Rata-rata assessment ratio di kedua kelompok cenderung bersifat regresif dan ditetapkan di bawah nilai pasar atau underassessment.

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 2008 - 2009 in Tegal, which specified by the office of service of land tax and building of Tegal city and transaction price data from May 2008 up to April 2009. Pursuant to the result of analysis and discussion concluded that the assessment ratio of each group have normal distribution, and did not specified at the same. From result the test of diffrent concluded that average assessment ratio each group specified at the same percentage. Pursuant to the result of variability analysis obtained that the assessment ratio level in all gropu have sufficient variability level and dispersion (spread). The highest Coefficient of Dispersion (COD) and Coefficien of Variation (COV) occurred at Property Village group that COD was 15.51 percent and COV was 21.95 percent. For Property Housing group COD was 17.07 percent and COV 22.18 percent. From analysis result of central tendency would knowable that the lower assessment ratio level was at Property Village Group with average (mean) and weighted mean of assessment ratio were 81.04 percent and 80.52 percent. While average (mean) and weighted mean of Property Housing Group were 86.99 percent and 84.33 percent. Pursuant to the result of calculation regresivitas/progresivitas, positive value each group were -1.76135 and -1.49281 concluded that assessment ratio of each group occurring regresivities to the applying of assessment ratio. Result to test of Level of Assessment, the Tax Object Trade Value specified below expected mean / average level that is equal to 1 (100 percent) or occurred under assessment. This conclution take from the research assessment ratio in Property Village Group and Property Housing Group and did not stay uniform. The average (mean) assessment ratio in the second group to leaning regresive character and stay under market value or underassessment.

Kata Kunci : Assessment ratio njop tanah Kota Tegal