Novie, Novie and Sandra, Amelia
(2012)
ANALISIS TINGKAT AKURASI PENETAPAN NJOP TANAH TERHADAP NILAI
PASAR DENGAN METODE ASSESSMENT SALES RATIO (STUDI KASUS DI
KECAMATAN KELAPA GADING KOTAMADYA JAKARTA UTARA).
SEMINAR NASIONAL DAN CALL FOR PAPERS .
ISSN 978-979-3649-65-8
Abstract
Land is a tangible asset of which the value is very sensitive to development around it. Land
owners should pay Land and Building Tax bases on how much the Tax Object Selling Value is.
This study is done in Kelapa Gading district and Kelapa Gading Small Tax Office of which the
samples consist of 30 vacant land buy-sell transactions in Kelapa Gading district on 2010. Tax
Object Selling Value is based on notary/official land deed maker’s report and the market price
is based on property agent’s information. This study is a descriptive study and uses
convenience sampling as sampling technique.Results obtained from Assessment Ratio
calculation are Kelapa Gading Barat with Assessment Ratio of 84,5%, Kelapa Gading Timur
86,7%, and Pegangsaan Dua 82,3%. The result of mean divided by median is 0,939 and of
mean divided by weighted mean is 1,061. The obtained COD is 12,222% and COV 16,568%.
This study shows that Kelapa Gading district’s Assessment Ratio is in compliance with
Assessment Ratio determined by the Director General of Taxes. Tax Object Selling Value’s
determination in Kelapa Gading district is also already in the IAAO standard interval. Tax
Object Selling Value in Kelapa Gading district has also been set at the same level of
assessment/uniformity.
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