Bambang Edhi Leksono S.
The land function change from paddy field area to residential area must be in line with the change of The Sales Value of Taxable Object (NJOP), if the change of NJOP is not following, then local government would have potencial loss of income from Land and Building Tax (PBB). Especially NJOP value is not adjusted to the change of land use. Land and Building Tax (PBB) depend on the physical potential which is determined by area and NJOP value (Nasucha, 1995). This aim of this research is to check the whether local government already adjusted the NJOP value to the physical potential chance and market value in two type of land use, which are paddy field area and residential area. The data was used in this research is Quickbird image in 2018 and Zone of Land Value (ZNT) map. The image was digitized to produce landuse map classifiying into two landuse, which are paddy field and residential area. Afterwards, overlay processing was done to produce the information of NJOP value in each land use. Then that infomation would be processed to the statistical test stage. This research could give an insight to the local government to adjust the NJOP value to the landuse of taxation object. Based on this results, even though local government doesn’t indicate having potential lost becauseNJOP value was greater than market value, the potential lost must be calculated based on the reception of taxation from community with the comparison when NJOP value is lower than market value or NJOP value was greater than market value. The NJOP value is greater than market value could make an impact which community has objection to pay the taxation. Therefore, this matter would be a consideration to the further research.
Penerapan Karya Tulis
The land function change from paddy field area to residential area must be in line with the change of The Sales Value of Taxable Object (NJOP), if the change of NJOP is not following, then local government would have potencial loss of income from Land and Building Tax (PBB).