Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY)
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....
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| author | , BUDHI APRIANTI , Ir. Waljiyanto, M.Sc. |
| author_facet | , BUDHI APRIANTI , Ir. Waljiyanto, M.Sc. |
| author_sort | , BUDHI APRIANTI |
| collection | UGM |
| description | 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%. |
| first_indexed | 2024-03-13T23:05:37Z |
| format | Thesis |
| id | oai:generic.eprints.org:123998 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:05:37Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1239982016-03-04T08:28:11Z https://repository.ugm.ac.id/123998/ 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. ETD 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%. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , BUDHI APRIANTI and , Ir. Waljiyanto, M.Sc. (2013) Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64116 |
| spellingShingle | ETD , BUDHI APRIANTI , Ir. Waljiyanto, M.Sc. Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY) |
| title | Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY) |
| title_full | Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY) |
| title_fullStr | Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY) |
| title_full_unstemmed | Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY) |
| title_short | Penilaian Ulang Objek pajak bumi dan bangunan berbasis peta zona nilai tanah (Studi kasus: Kelurahan Sorosutan, Kecamatan Umbulharjo, Kota Yogyakarta, DIY) |
| title_sort | penilaian ulang objek pajak bumi dan bangunan berbasis peta zona nilai tanah studi kasus kelurahan sorosutan kecamatan umbulharjo kota yogyakarta diy |
| topic | ETD |
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