TAX OBJECT DATA COLLECTING AND VALUATION OF AIRPORT UTILIZING QUICKBIRD SATELLITE IMAGE (CASE STUDY: HUSEIN SASTRANEGARA AIRPORT)

• Main Author: MAKMURI (NIM 25106022), MURTADHO
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/11010
• Institution: Institut Teknologi Bandung

<p align="justify">For Directorate General of Taxes (DGT), airport as a tax object is a special and interesting object to be studied. The point of interest to be studied by DGT is the limited access issued by the airport management for DGT to undertake tax object data collecting and verification because of the safety and security aspect. Because of this issue, until today the tax valuation technique of airport still same with the valuation technique of general tax object such as residential. Also in the assessment of Nilai Jual Kena Pajak/NJKP, which is the sale value of an object that can be taxed, it's still not considering the special function of airport property. But in the other side, the DGT have to maintain its data base that should be accurate and up to date for the purpose of the increasing of tax revenue. Based in this background, there should be developed a technique to collect object data in a fast way and accurate. Quickbird satellite image as one of high resolution image is hoped can overcome the limited access to undertake object data collection and verification of airport. The technique of data collection by utilizing Quickbird image is hoped can raise the Land and Building Tax (LBT) revenue from tax object in airport.<p><p align="justify">The study is held by identifying of airport properties from Quicbird image to obtain its area width and the function of the land and building in airport area. The valuation techniques of airport Nilai Jual Objek Pajak (tax object sale value) in this sutdy are using Cost Reproduction New Approach and Income Capitalization Approachment with four models variation. The first model: Quickbird area width is used in Cost Reproduction New Approach, the second model: Quickbird area width is used in Income Capitalization Approach, the third model: area width that reported by airport management (taxpayer) is used in Cost Reproduction New Approach, and the last model: area width that reported by taxpayer is used in Income Capitalization Approach. The LBT is calculated based on NJOP of each model, also the existing NJKP (40 %) will compare with NJKP that studied (20 %, 60 %, and 100 %).<p><p align="justify">The analysis result show that total area width that reported from airport management is not signficant with total area width that identified utilizing Quickbird image wich is less than 1%. Thus, the object valuation using Income Capitalization Approach technique on Quikbird image is 3.28% higher than Cost Reproduction New Approach, whereas the valuation using Income Capitalization Approach technique on area width reported by taxpayer is 2.43% higher than Cost Reproduction New Approach. From this study we obtain that NJKP that studied can raise the LBT of airport, which is 2% on Model 1; 5% on Model 2; 1% on Model 3; and 5 % on Model 4. <br />