ANALISIS TINGKAT KAPITALISASI PERUMAHAN DI KELURAHAN KEBAGUSAN, JAKARTA SELATAN
The determination of NJOP PBB for 19 years recently in PBB is still limited to use to put comparison approach for land valuation and cost approach for building valuation. Actually the law on land and building tax in Indonesia also allow to determine land and building value by other method (besides c...
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| Format: | Theses |
| Language: | Indonesia |
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| Online Access: | https://digilib.itb.ac.id/gdl/view/3225 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | The determination of NJOP PBB for 19 years recently in PBB is still limited to use to put comparison approach for land valuation and cost approach for building valuation. Actually the law on land and building tax in Indonesia also allow to determine land and building value by other method (besides comparison approach and cost approach). The method is income approach. Using this methode really open a opportunity to use to put rental data that can be get from mass source as much as sales data. Determining property value by income aproach needs capitalization rate. It is time for PBB to make map of capitalization rate in order that it is easier ti value a property in PBB. This tesis will be searching a best model for determining capitalization rate in a village with four general factors that infuence the capitalization rate, in order that the model can be applicate in PBB easily. After be got all capitalization rate in all parts of village based on the model, a map of capitalizatin rate will be made. Based on anayses, it is known that capitalization rate of real estate in Kebagusan Village, South Jakarta is between 4,97 % and 6,49 %. Distance to main street, width of street, building material class, and dummy SUTET or not are significant factors that influence capitalization rate in Kebagusan villlage with 92,94 % explanatory capacity. This research also borns two tematical map : 1) Isoarea capitalization rate map, a map that show same capitalization rate in some area and identified by same color legend. 2) Isoline capitalization rate map, a map that show same capitalization rate in same line and identified by line legend. The maps can be able to add as one of feature in PBB Geographic Information System to support servicing PBB taxpayers. <br />
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