Analysis of the Selling Value of Tax Objects on Land and Building Tax Revenues

Abstract

Land and Building Tax is one type of central tax, the collection and imposition of which is largely left to the Regional Government. Analysis of the Sales Value of Tax Objects (NJOP) on Land and Building Tax (PBB) Revenues, and Land and Building Acquisition Fees (BPHTB), to find out more efficient and effective ways in the matter of PBB and BPHTB revenue. Therefore, research on the increase in NJOP on PBB and BPHTB revenue is deemed necessary to obtain valid information as the basis for PBB and BPHTB revenue. This research was conducted in Cibinong Subdistrict, Bogor Regency, with a sample of 180 taxpayers in Ciriung, Cirimekar, and Pondok Rajek Villages which are included in the Cibinong District area. The results showed that the (NJOP) of the earth was strongly influenced by the location of the object and land use, and the NJOP of the building was strongly influenced by the type of building, the area of the building, the year it was built, the roof of the building and the floor, and the NJOP and the building were strongly influenced by the value of the earth per M2 land area, and building area. NJOP has an increasing effect on PBB and BPHTB.

Analisis Penetapan Nilai Jual Objek Pajak (Njop) Atas Penerimaan Pajak Bumi Dan Bangunan

“…Untuk menentukan besarnya nilai Bumi, Obyek Pajak diklasifikasikan. Klasifikasi bumi adalah pengelompokan nilai jual Rata -Rata atas permukaan Bumi berupa Tanah yang digunakan sebagai pedoman untuk memudahkan perhitungan Pajak Bumi dan Bangunan yang terutang (Ambarita et al, 2016;Arifien et al, 2021) Berdasarkan pasal 1 ayat (3) menentukan bahwa NJOP adalah harga rata-rata yang diperoleh dari transaksi jual beli yang terjadi secara wajar. Apabila tidak terdapat transaksi jual beli, Nilai Jual Obyek Pajak ditentukan melalui perbandingan harga dengan objek lain yang sejenis, nilai perolehan baru, atau Nilai Jual Obyek Pajak (NJOP) Pengganti (Haryanti et al, 2020;Zandroto, 2018).…”