DETERMINATION OF LAND AND BUILDING TAX REVENUE FORECASTING FOR URBAN SECTOR THROUGH POTENCY ANALYSIS (Case study: Kecamatan Cilandak, Kotamadya Jakarta Selatan)

• Main Author: Palupi Suprihati (NIM 25105040), Niken
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/6538
• Institution: Institut Teknologi Bandung

ABSTRACT: <br /> <br /> <br /> <br /> <br /> <br /> Determination of Land and Building Tax revenue forecasting as a part of fiscal policy has multiplier effect. Break-down of Land and Building Tax revenue forecasting determined by top-down policy, which in the compilation relating at proposal of Regional Tax Office, then conducted an adjustment on assessment basis, collection ratio on assessment basis and collection ratio on arrears. These adjustments tend to have subjective decision and not supporting by the existing data. <br /> <br /> <br /> <br /> <br /> <br /> In this research, potency of assessment basis and arrears calculated as a reference in determination of Land and Building Tax revenue forecasting. One of the effort to measure potency of assessment basis is evaluating Sales Value of Tax Object (NJOP) compared to fair market value ( study of assessment sales ratio). The calculation of arrears potency obtained by calculating arrears pay off based on age of arrears. <br /> <br /> <br /> <br /> <br /> <br /> Based on evaluation of assessment sales ratio study and level of arrears pay off in this research in 2006, yielded an increasing on revenue forecasting value equal to Rp8.193.553.000,00 (eight milliards one hundred ninety three millions five hundred fifty three thousands rupiahs) or mount equal to 21percent from existing revenue forecast. This method relatively more equitable, because using measured data in calculating potency of Land and Building Tax as a reference.