ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) ATAS PENERIMAAN PAJAK BUMI DAN BANGUNAN
Keywords:
Determination of Sale Value of Tax Objects, Property TaxAbstract
Property Tax is one of the taxes managed by the local government, because most of the revenue is regional revenue, among others, it is also used for the provision of facilities enjoyed by the central government and local governments. The tax base of land and buildings is taxable value. The purpose of this study is to analyze the determination of taxable value of land and building tax in Sidrap Regency. The object of this study is three Sidenreng Rappang Districts in Baranti District, Kulo District, and Panca Rijang District. The data collection technique in this study is by documentation method. This study used a comparative descriptive method. Based on the results of the study, researchers concluded that the three sub-districts are Baranti, Kulo and Panca Rijang sub-districts where the districts are located in Sidrap Regency, strategically located and generate economic value. So it has a high contribution to the acceptance in Sidrap District. The Department of Revenue is responsible for determining the selling value of tax objects needs to improve the assessment and management of data, especially between the selling value of the selling price of tax objects that occur in the community so that its determination is more relevant
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Yunarti, D. A., & Wilopo, Y. M. (2016). Potensi pajak bumi dan bangunan sektor perdesaan dan perkotaan (PBB-P2) (studi kasus di kabupaten malang ditinjau dari perbedaan harga pasar wajar dengan nilai jual objek pajak (NJOP) bumi yang berlaku). Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi, Universitas Brawijaya: Malang. https://www.neliti.com/publications/193725/potensi-pajak-bumi-dan-bangunan-sektor-perdesaan-dan-perkotaan-pbb-p2-studi-kasu
Zandroto, J. S. A. (2018). Analisis penetapan nilai jual objek pajak dalam bisnis properti di medan. http://repository.uhn.ac.id/handle/123456789/1925
Arifien, Y., Yulia, I. A., Humaira, L., & Sonani, N. (2021). Analysis of the selling value of tax objects on land and building tax revenues. https://eudl.eu/doi/10.4108/eai.18-11-2020.2311767
Baisaku, N. A., Guswanto, B. H., & Linawati, D. (2021). Analisis assesment sales ratio pada nilai jual objek pajak dengan zona nilai tanah terhadap standar yang ditetapkan IAAO. Jurnal Ilmiah Matematika Dan Pendidikan Matematika, 12(2), 15–28. https://doi.org/10.20884/1.jmp.2020.12.2.3588
Gani, I. F., Irianto, G., & Achsin, M. (2017). Comparative analysis of tax object sales value on land and buildings with indonesian valuation standard (SPI)-based valuation in Malang City. Russian Journal of Agricultural and Socio-Economic Sciences, 68(8), 142–151. https://pdfs.semanticscholar.org/1d53/84ae5af695fbe4e0255adaeb60c633bc3ecc.pdf
Haryanti, S. S., Tatok, F. F. S., & Edy, I. C. (2020). The effect of eficiency ratio, effectiveness ratio, contribution ratio of land and building tax on local own source revenue in the sukoharjo regency 2016-2018 (empirical study in the regional agency of the sukoharjo regency). International Journal of Economics, Business and Accounting Research (IJEBAR), 4(02). http://www.jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/967
Imbing, O. V. (2013). Analisis penetapan NJOP dan implikasinya terhadap penerimaan PBB di Kota Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3). https://doi.org/10.35794/emba.1.3.2013.1848
Laely, Y., & Titiek, H. (2018). Planning analysis of land and building tax of rural and urban sectors after being locally taxed. Russian Journal of Agricultural and Socio-Economic Sciences, 73(1), 40–46. https://cyberleninka.ru/article/n/planning-analysis-of-land-and-building-tax-of-rural-and-urban-sectors-after-being-locally-taxed
Lubis, P. K. D., & Saragih, F. (2017). An effectiveness analysis of land and building tax revenue of the regional revenue office of Medan. Proceedings of AICS-Social Sciences, 7, 200–206. http://e-repository.unsyiah.ac.id/AICS-Social/article/view/10182
Mardiasmo, M. (2018). Perpajakan Edisi Terbaru 2018. Penerbit Andi. Yogyakarta.
Monding, R. O. H., & Pusung, R. J. (2017). Analisis tingkat akurasi penetapan nilai jual objek pajak (NJOP) bumi dan bangunan di kecamatan Paal Dua kota Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(4). https://doi.org/10.35794/emba.4.4.2016.14571
Nurzaman, E. (2018). Analisis implementasi Kebijakan Bupati Nomor: 973/KEP. 306-DPKAD tentang penetapan nilai jual objek pajak (NJOP) bumi dan bangunan perdesaan dan perkotaan di Kabupaten Majalengka. UIN Sunan Gunung Djati Bandung. https://digilib.uinsgd.ac.id/19941/
Purnomo, P., & Sabijono, H. (2016). Analisis penetapan nilai jual objek pajak (NJOP) bumi pada PT. Ciputra Internasional Manado Tahun 2015. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1). https://doi.org/10.35794/emba.4.1.2016.11843
Ruliana, T. (2014a). Evaluasi nilai jual objek pajak bumi dan bangunan. Journal of Law (Jurnal Ilmu Hukum), 1(2), 191–206. http://ejurnal.untag-smd.ac.id/index.php/DD/article/view/634
Ruliana, T. (2014b). Evaluation of sales value of object tax on land and buildings. Scientific Papers: Management, Economic Engineering in Agriculture & Rural Development, 14(2). http://managementjournal.usamv.ro/pdf/vol4_2/art43.pdf
Saprudin, S., & Mahmud, U. (2019). Analisis faktor-faktor yang mempengaruhi nilai tanah sebagai dasar penilaian nilai jual obyek pajak (NJOP) studi tentang pajak bumi dan bangunan di kota Bogor. JIMF (Jurnal Ilmiah Manajemen Forkamma), 3(1). http://dx.doi.org/10.32493/frkm.v3i1.3538
Tawas, M. A. (2015). Analisis penetapan nilai jual objek pajak dan implikasinya terhadap penerimaan pajak bumi dan bangunan di kota Kotamobagu. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(1). https://doi.org/10.35794/emba.3.1.2015.7616
Wardana, R. K. (n.d.). Analysis of accuracy the tax object sales value (njop) to market value with assessment sales ratio method (case study in Malang City). https://doi.org/10.33701/jppdp.v12i2.946
Watak, N. L. (2015). Analisis penetapan nilai jual objek pajak terhadap penerimaan pajak bumi dan bangunan di kabupaten Minahasa Tenggara. Accountability, 4(1), 140–151. https://doi.org/10.32400/ja.8421.4.1.2015.140-151
Wenur, A. S., Kawatu, F., & Bacillius, A. (2021). Analisis penentuan nilai jual objek pajak (njop) pajak bumi dan bangunan perdesaan perkotaan (PBB-P2) berdasarkan kelas di kelurahan Lowu Utara kecamatan ratahan. Jurnal Manajemen Dan Bisnis, 6(2). http://ejournal.fekon-unima.ac.id/index.php/JAK/article/view/2585
Wisnumurti, S. (2019). Analisis perbandingan harga pasar wajar dengan nilai jual objek pajak (NJOP) yang Berlaku di Desa Palur (Tahun 2016–2018). https://digilib.uns.ac.id/dokumen/detail/78359/Analisis-Perbandingan-Harga-Pasar-Wajar-dengan-Nilai-Jual-Objek-Pajak-NJOP-yang-Berlaku-di-Desa-Palur-Tahun-2016-2018
Yunarti, D. A., & Wilopo, Y. M. (2016). Potensi pajak bumi dan bangunan sektor perdesaan dan perkotaan (PBB-P2) (studi kasus di kabupaten malang ditinjau dari perbedaan harga pasar wajar dengan nilai jual objek pajak (NJOP) bumi yang berlaku). Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi, Universitas Brawijaya: Malang. https://www.neliti.com/publications/193725/potensi-pajak-bumi-dan-bangunan-sektor-perdesaan-dan-perkotaan-pbb-p2-studi-kasu
Zandroto, J. S. A. (2018). Analisis penetapan nilai jual objek pajak dalam bisnis properti di medan. http://repository.uhn.ac.id/handle/123456789/1925
Published
2023-01-31
How to Cite
Sari, R. (2023). ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) ATAS PENERIMAAN PAJAK BUMI DAN BANGUNAN. Jurnal Bisnis Dan Kewirausahaan, 12(1), 35–48. https://doi.org/10.37476/jbk.v12i1.3808
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