AKURASI NILAI PEROLEHAN OBJEK PAJAK (NPOP) SEBAGAI DASAR PENGENAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP NILAI PASAR (STUDI DI KECAMATAN PURWOKERTO TIMUR, BANYUMAS)
| Main Authors: | , DEDI KUSWANTO, , Prof. Tri Widodo, M.Ec.Dev., Ph.D |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/130789/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71219 |
Daftar Isi:
- This study purposed to analyze the accuracy NPOP used as the tax base BPHTB to the market value of the property in the Sub District of East Purwokerto, Banyumas. This study uses data value calculation of the property market as the primary data and data NPOP as secondary data. Sampling method used was cluster sampling method means that sample by dividing the population into smaller clusters (sub-districts), and observations were made on samples of clusters with the number of inter-cluster proportional sampling of each. The analytical tool used is a sales assessment ratio that compares the assessment value (in this study has been done NPOP adjustment) with a sales value (in this research the market value of the property). NPOP accuracy as the tax base BPHTB in the Sub District of East Purwokerto, Banyumas is still relatively low compared to the market value of the property. That accuracy is about the level of assessment and degree of uniformity or variability. Assessment level which is the ratio of NPOP and the market value using measurements of central tendency indicates that the accuracy of NPOP to market value is still relatively low, is shown from the mean value of 0.334, the median value of 0.353, and the weighted mean value of 0.303 which is below the IAAO standard for 0.90, thus indicating NPOP set below market value (has occured under assessment). Variability of value of assessment ratio NPOP and market value the property's is still relatively high, or in other words, relatively low uniformity based on the results of measurement variability using COD, PRD and PRB. It is shown on the COD value of 33.77 percent for the low-value property group and 53.41 per cent for the group of high-value property well above the standard maximum COD IAAO is set at 20 percent, and the PRD value of 1.101 is above the standard IAAO is equal to 1.03. This indicates a low level of uniformity and the regressivity of the NPOP validation as BPHTB tax base, resulting in inequities in the property taxation. Because of the under-assessment in determining NPOP used as the tax base BPHTB when compared to the market value of the property, then there is a potential loss of tax (opportunity tax) at least by Rp35.531.494.669,75.