RELATIONSHIP OF LAND USE CHANGE ON LAND TAX (Case Study : Kelurahan Cisaranten Kidul Kecamatan Rancasari Kota Bandung)

• Main Author: (NIM 25103031); Pembimbing: Ir. Albertus Deliar, MT., dan Ir. Andri Hernandi, MSP., NURSOLIKIN
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/13723
• Institution: Institut Teknologi Bandung

A town certainly growth from time to time. It`s ussually concerning political, social, cultural, technology, economic and phisical aspects. Direct interconnection between cities growth and physical aspect is land along with its supporting facilities. On the other hand, land use change will result decreasing of it wide area usage for certain purpose, on the land will result increasing of the other land usage. <p> Growth of city, ussually causes land usage to more productive than it's previous usage. This matter results land value increment. Finally, the change require adjusment of sales value of tax objects (NJOP-Nilai Jual Objek Pajak) as basic for collecting land and building tax (PBB). To predict land value change of usage pursuant to regional plan (RTRW-Rencana Tata Ruang Wilayah), conducted by multiple regression analysis to create a model. It conducted by gathering 32 data samples in kecamatan Rancasari and Kecamatan Margacinta. This model then utilized to predict land value change in kelurahan Cisaranten Kidul Kecamatan Rancasari. <p>Several variables that use in regression analysis and past statistical test (criterion economic, statistical criterion and classic assumtion test) are width of road and type of house. Distance to central business district (Metro), distance to tolway gate, distance from main road and availability of public transportion do not influence to land value in kecamatan Rancasari and Kecamatan Margacinta. It means that land value in the district is just influenced by width road and the type of house. <p>From calculation of NJOP of the land area to change, estimation of land tax in 2013 is Rp.25.313.612.667,-. While land tax in 2005 only Rp. 580.176.080,-. It`s can be referenced in compilation of plan acceptance in 2013.