ESTIMASI NILAI WAJAR PAPAN REKLAME VIDEOTRON DI KECAMATAN DANUREJAN DAN GONDOMANAN KOTA YOGYAKARTA GUNA OPTIMALISASI PAJAK PAPAN REKLAME

ERMITA SUSANTI, Prof. Dr. Iswardono S. Permono, M.A

2016 | Tesis | S2 Ekonomika Pembangunan

Penelitian ini bertujuan untuk mengetahui estimasi nilai wajar papan reklame videotron guna optimalisasi pajak reklame di Kecamatan Danurejan dan Gondomanan Kota Yogyakarta. Desain penelitian yang digunakan adalah penelitian deskriptif dengan studi kasus. Penelitian dilakukan terhadap empat papan reklame videotron yang terletak di Kecamatan Danurejan dan Gondomanan Kota Yogyakarta. Metode pengumpulan data menggunakan metode observasi, wawancara, dan kajian literatur. Pendekatan yang digunakan adalah pendekatan biaya dengan metode Depreciated Replacement Cost (DRC) yaitu Replacement Cost New/RCN dikurangi dengan biaya depresiasi sebagai alat analisis nilai wajar papan reklame videotron dan pendekatan data pasar sebagai alat analisis nilai wajar tanah. Hasil penelitian menunjukkan bahwa estimasi nilai wajar properti dari masing-masing reklame videotron di Kecamatan Danurejan dan Gondomanan Kota Yogyakarta adalah di Jalan Abu Bakar Ali No. 301 Kecamatan Danurejan sebesar Rp629.819.000,00. Jalan Abu Bakar Ali Kecamatan Danurejan sebesar Rp831.834.000,00. Jalan Malioboro No. 56 Kecamatan Danurejan sebesar Rp837.589.000,00 dan di Jalan Ahmad Yani No. 9, Gondomanan sebesar Rp385.030.000,00. Nilai optimal pajak pada masing-masing papan reklame videotron di Kota Yogyakarta adalah di Jalan Abu Bakar Ali No. 301 Kecamatan Danurejan sebesar Rp157.455.000,00. Jalan Abu Bakar Ali Kecamatan Danurejan sebesar Rp207.959.000,00. Jalan Malioboro No. 56 Kecamatan Danurejan sebesar Rp209.398.000,00 dan Jalan Ahmad Yani No.9 Kecamatan Gondomanan sebesar Rp96.258.000.00. Dengan menggunakan estimasi nilai wajar properti diperoleh optimalisasi pajak reklame videotron sebesar 82 persen lebih besar bila dibandingkan dengan pajak berdasarkan peraturan yang berlaku.

This study aims to determine the estimation of Videotron billboard fair value to optimize billboard advertisement tax in sub district of Danurejan and Gondomanan, Yogyakarta. The study design was descriptive research with case studies. The research was carried out on four billboards Videotron located in subdistrict Danurejan and Gondomanan Yogyakarta. The methods of data collection used observation, interviews, and reviewsof the literature. The study approach was cost approach using depreciated Replacement Cost (DRC) method, that is Replacement Cost New / RCN was reduced by the depreciation costs as an analytical tool of the billboard Videotron fair value and the market data approach as an analytical tool of land fair value. The results showed that the estimated fair value of the property of each Videotron billboard in subdistrict Danurejan and Gondomanan Yogyakarta was: Rp629.819.000,00 on Abu Bakar Ali street No. 301 in subdistrict of Danurejan, Rp831.834.000,00 was on Abu Bakar Ali street in subdistrict of Danurejan, Rp837.589.000,00 was on Malioboro street No. 56 in subdistrict Danurejan, and Rp385.030.000,00 on Jalan Ahmad Yani No. 9 in Gondomanan subdistrict. The optimal value tax on each Videotron billboard in Yogyakarta was Rp157.455.000,00 on Abu Bakar Ali street No. 301 subdistrict of Danurejan, Rp 207,959,000.00 was on Jalan Abu Bakar Ali subdistrict of Danurejan, Rp209.398.000,00 was on Malioboro street No. 56 subdistrict of Danurejan of, and Rp96.258.000.00 was on Jalan Ahmad Yani 9 Gondomanan subdistrict. By using the estimated fair value of the property, it was obtained optimization of Videotron billboard tax that was 82 percent, greater than the tax under current regulations.

Kata Kunci : nilai wajar properti, pendekatan biaya, pajak papan reklame videotron