AKURASI NILAI PASAR MENARA BASE TRANSCEIVER STATION (BTS) UNTUK KEPENTINGAN OPTIMALISASI PENERIMAAN PBB: STUDI DI KABUPATEN ROTE NDAO

BERTHA BESSIE, Dr. Akhmad Makhfatih, M.A.

2015 | Tesis | S2 Ekonomika Pembangunan

Penelitian ini bertujuan untuk melakukan penilaian terhadap properti menara BTS di Kabupaten Rote Ndao untuk memperoleh nilai pasar menara BTS guna penentuan NJOP sebagai dasar pengenaan PBB dan menganalisis tingkat Assessment Ratio (AR) Menara BTS di Kabupaten Rote Ndao berdasarkan pada SE-09/PJ.06/2003. Metode analisis yang digunakan adalah metode penilaian pendekatan biaya dan assessment sales ratio. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari observasi dan wawancara personal. Berdasarkan hasil analisis, indikasi nilai pasar menara BTS dengan pendekatan biaya adalah menara BTS Telkom Baadale Rp415.348.000, menara BTS Londalusi Rp597.333.000, menara BTS Olafulihaa Rp609.941.000, menara BTS Baadale Rp484.278.000, menara BTS Indosat Mokdale Rp534.688.000, menara BTS Busalangga Rp538.334.000, menara BTS Nemberala Rp635.416.000, menara BTS Oenitas Rp520.900.000, menara BTS Nggodimeda Rp565.357.000, menara BTS Indosat Busalangga Rp630.498.000, menara BTS Meoain Rp615.039.000, menara BTS Oendule Rp649.600.000, menara BTS Daleholu Rp658.631.000, menara BTS Oelunggu (72m) Rp715.227.000, menara BTS Oelua Rp779.823.000, menara BTS Oeseli Rp786.047.000, menara BTS Oelunggu (42m) Rp319.185.000, dan menara BTS Maubesi Rp820.913.000. Hasil perhitungan assessment ratio masing-masing menara BTS di Kabupaten Rote Ndao menunjukkan bahwa assessment ratio menara BTS ada delapan yang berada di bawah standar yang ditetapkan pemerintah (under assessment) dan ada enam yang berada di atas standar yang ditetapkan pemerintah (over assessment). Terjadi selisih kurang antara NJOP penetapan dengan NJOP hasil penilaian sebesar Rp2.056.431.522,00 atau 40 persen. Kondisi ini mengakibatkan potensi kehilangan PBB menara BTS di Kabupaten Rote Ndao sebesar Rp3.093.275,78 atau 37 persen dari target Rp8.410.848 dengan mean sebesar 0,58. Kata Kunci : Menara BTS, Nilai Pasar, Pendekatan Biaya, Assessment Ratio

This research is objected to conduct property valuation toward Base Transceiver Station (BTS) tower in Rote Ndao Regency in order to obtain market value of BTS tower for determining Tax Object Sales Value (NJOP) as imposition basis for Land and Building Tax (PBB) and to analyze Assessment Ratio (AR) level of BTS tower in Rote Ndao Regency based on SE-09/PJ.06/2003. The analysis methods use cost approach and assessment sales ratio method. The data used in this method is primary and secondary data. The primary data is obtained from observation and personal interview. Based on the analysis’ result, the indications of market value from BTS tower using cost approach are; BTS Tower of Telkom Baadale is Rp. 415.348.000, BTS Tower of Londalusi is Rp. 597.333.000, BTS Tower of Olafulihaa is Rp. 609.941.000, BTS Tower of Baadale is Rp. 484.278.000, BTS Tower of Indosat Mokdale is Rp. 534.688.000, BTS Tower of Busalangga is Rp. 538.334.000, BTS Tower of Nemberala is Rp. 635.416.000, BTS Tower of Oenitas is Rp. 520.900.000, BTS Tower of Nggodimeda is Rp. 565.357.000, BTS Tower of Indosat Busalangga is Rp. 630.498.000, BTS Tower of Meoain is Rp. 615.039.000, BTS Tower of Oendule is Rp. 649.600.000, BTS Tower of Daleholu is Rp. 658.631.000, BTS Tower of Oelunggu (72m) is Rp. 715.227.000, BTS Tower of Oelua is Rp. 779.823.000, BTS Tower of Oeseli is Rp. 786.047.000, BTS Tower of Oelunggu (42m) is Rp. 319.185.000, and BTS Tower of Maubesi is Rp. 820.913.000. The calculation result of assessment ratio at each BTS Tower in Rote Ndao Regency indicates that eight BTS Towers are under government standard (under assessment), and six BTS Towers are over government standard (over assessment). There is less different occurred between NJOP determination with NJOP valuation result of Rp2.056.431.522,00 or 40 percent. This condition causes potential of losing PBB of BTS tower in Rote Ndao Regency as Rp3.093.275,78 or 37 percent from the target of Rp Rp8.410.848,00 with mean of 0,58. Key Word: BTS tower, Market Value, Cost Approach, Assessment Ratio

Kata Kunci : Menara BTS, Nilai Pasar, Pendekatan Biaya, Assessment Ratio; BTS tower, Market Value, Cost Approach, Assessment Ratio