DETERMINATION OF INDIVIDUAL APPRAISAL DATA COLLECTING PRIORITY TO INCREASE INDIVIDUAL APPRAISAL ACTIVITY EFFICIENCY (Case Study: KP PBB Bandung Satu)

• Main Author: HARI YULIANTO (NIM 25106028), UDIONO
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/11540
• Institution: Institut Teknologi Bandung

According to Kep-533/PJ/2000, object and subject of Land and Building Tax (LBT) registration, data collecting, and appraisal are aimed to build an accurate and up to date database by integrating all LBT administration activity into one coordinating organization, so those activities can be simpler, faster, more homogeneous, and more efficient. Therefore it is expected that there will be: fair tax imposition, raised LBT potentiality, more discipline in administration, raised LBT revenue, and can give better service to taxpayer.<p>Determination of Individual appraisal in this research applied distance and travel time which obtained from network analysis using Djikstra algorithm, tax assesment value, and full payment status for the last three years. Total value was obtained by multiplying addition value with weight using Bayes equation differentation. The higher total value has more priority in individual appraisal recording.<p>The results of the study are priority order of individually assessed tax objects and the road route based on priority order. The route obtained is more efficient in distance and time taken for tax office and its staffs regarding its data collecting activity completion compared to tax object distribution based on team which was formed by Kep-639/WPJ.09/KB.01/2007 dated May 31st, 2007. The result shows there is a reduction 56,350.32 meters or 28.32% shorter in distance and 7.393,77 seconds or 21.85% faster in time taken. <br />