Analisis assessment ratio antara nilai jual objek pajak tanah dengan harga jual tanah di Kabupaten Karanganyar

SUGIARTO, Bambang Aries, Dr. Eduardus Tandelilin, MBA

2002 | Tesis | Magister Ekonomika Pembangunan

Pentlirian ini bcrtujuan untuk mengetahui: a). kesamaan antara Nilai Jual Objek Pajak (NJOP) tanah dengan nilai pasar tanah; b). keseragaman penetapan NJOP tanah; c). pcrbcclaan level of assessment antara stktor pedesaan dengan sektor pcrkotaaq scrta d). regrcsivitas atau progresivitas &lam pcnentuan NJOP tanah sektor pedesaan dan sektor perkotaan di Kabupatem mganyar. Penelitian hi men- data kerat lintang, yaitu data transaksi jail bdi dan NJOP yang mexupakan data sekundcr. Metode pcngumpulan data dengan cafa putpasive sampZing, junrrah satupel stbanyak 160 yang terdiri dari 83 sampel untuk ecktor pedesaan, scdangkan sisanya 77 sarnptl untuk sektorperkotaan. Alat analisis yang digunakan dalam pcnelitian ini adalah: a). uji t digunakan untuk rncngukur b e 2 ofassessment; b). ptngul

This research attempts to how: a). the equality of assessment wdue of land and market value of land; b). the uniformity in assessment value of land de- ' 'on; c). the differtnct of level of assessment between rural sector and urban sector; d). the rcgrcssivity or progressivity in assessment value of land &tamination at rural sector and urban sector in Karanganyar district. This research used cross section data, namely transaction data and assessment value of land which are secondary data. The samples are collected using purposive sampling. There are 160 samples : 83 are from rural sector and 77 are fimn urban sector. The analysis methodes used m this research is: a). t-test was used for measuring level of assessment; b). measures of variability (COD and COV) wm used for measuring level of unifiiv, c). difference between two means test was used for testing the difference of level of assessment; d). simple hear regression analysis was used for testing ngrtssMty or progressivity in determination of assessment value of kind The &ding of research analysis indicate that: a). under assessment is found in &termination of assessment value of land at rural sector and urban sector; b). Level of uniformity is low, indicated by COD and COV values which higher than 15% at both rural sector and urban sector; c). level of assessment at rural sector is lower than than at urban sector and the diffmnce is significant; d). regressivity is found m &tamination of assessment value of land at both rural sector and urban sector.

Kata Kunci : Nilai Jual Objek Pajak (NJOP),Harga Jual,Assessment Ratio,Kabupaten Karanganyar