Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY)

BUDHI APRIANTI, Ir. Waljiyanto, M.Sc.

2013 | Skripsi | TEKNIK GEODESI

Nilai Jual Objek Pajak (NJOP) merupakan dasar dari penetapan Pajak Bumi dan Bangunan. Pada banyak kenyataan, terdapat NJOP yang tidak sesuai dengan Nilai Pasar Wajar (NPW), seperti halnya yang terjadi di daerah penelitian yaitu Kelurahan Sorosutan Kecamatan Umbulharjo Kota Yogyakarta. Tujuan dari penelitian ini adalah melakukan penilaian ulang terhadap permasalahan di daerah penelitian tersebut, yang hasilnya disajikan dalam Peta Zona Nilai Tanah Kelurahan Sorosutan Tahun 2013. Pendekatan penilaian menggunakan pendekatan perbandingan penjualan (Sales Comparative), dimana objek pajak yang akan dinilai dibandingkan dengan objek pajak lain sejenis yang sudah diketahui nilai jualnya. Cara penilaian dilakukan dengan penilaian massal (tidak memperhatikan properti khusus). Data transaksi jual beli menggunakan 123 data dalam kurun waktu Oktober 2011 sampai Desember 2012, diperoleh dari laporan bulanan PPAT kepada Kantor BPN Kota Yogyakarta. Tanggal penilaian ditetapkan 1 Mei 2013, koreksi data dan penyesuaian waktu didasarkan pada data cek lapangan yang diselisihkan dengan data transaksi laporan PPAT. Pemodelan menggunakan analisis regresi linier berganda pada Microsoft Excel 2010. Variabel terikat pada pemodelan berupa nilai tanah dan variabel bebasnya berupa parameter-parameter lokasi dan aksesbilitas yang telah disesuaikan masing-masing jaraknya dengan teknik analisis spasial dalam Sistem Informasi Geografik (SIG). Perhitungan penilaian berdasarkan pemodelan yang dihasilkan, menggunakan Microsoft Excel 2010. Pembuatan Peta Zona Nilai Tanah Kelurahan Sorosutan Tahun 2013 menggunakan teknologi analisis SIG. Hasil penelitian ini berupa Peta Zona Nilai Tanah Kelurahan Sorosutan Tahun 2013, terdiri dari 176 kode zona dari yang semula 82 kode zona pada Peta ZNT Tahun 2012, dengan pembagian Nilai Tanah berdasarkan NJOP sebanyak 17 klas. Hasil analisis regresi linier berganda menunjukkan nilai Coefisien of Variation (COV) sebagai uji kualitas model sebesar 16,83%. Hal tersebut menunjukkan bahwa model penilaian masih dapat diterima dan digunakan di daerah penelitian karena besarnya lebih kecil dari 20%.

Tax Object Sale Value (NJOP) is the basis of the determination of Land and Building Tax (PBB). In many fact, there were NJOP was not appropriate with the applicable Fair Market Value (NPW), as the case which occured in research area that was Kelurahan Sorosutan Kecamatan Umbulharjo kota Yogyakarta. The purpose of this research is reappraising about research area which this product is showed in Land Value Zone (ZNT) map of Sorosutan village in 2013. Appraisal valuation methode in this research used sales comparison approach (Comparative Sales) where the object of the tax that will be appraised was compared with other similar objects of the tax in which the sale values are already known. It was valued by a mass appraisal (not observe the special property). The data of trading used 123 times as long October 2011 up to December 2012 which was obtained from the monthly report of land certificate maker (PPAT) to the office of Badan Pertanahan Nasional (BPN) Yogyakarta. In this research, the assessment was set on May 1st, 2013, the correction of the data and the adjustment of time were based on the field checked data which were compared with the report of PPAT’s data transaction. The analysis was done by using multiple linear regression analysis on Microsoft Excel 2010. The dependent variables were the land values and the independent variables were the parameters of location and the accessibilities that the distance had been adjusted by spatial analysis technique of Geographic Information System (GIS). Calculation the Land Values grounded on result modeling used Microsoft Excel 2010. The making of Land Value Zone (ZNT) map of Sorosutan village in 2013 used the analysis technology of Geographic Information System (GIS). The result of this research is Land Value Zone map of Sorosutan village in 2013, which consists of 176 zone codes where there were only 82 zone codes in the previous map of ZNT in 2012, with the divisions of land value based on NJOP were 17 classes. The result of the multiple linear regression analysis showed that the value of Coefficient of Variation (COV) as model quality test was 16.83%. This matter showed that the appraisal models could be accepted and used in the research area, because it was less than 20%.

Kata Kunci : Penilaian, Sistem Informasi Geografik (SIG), Peta Zona Nilai Tanah