#TITLE_ALTERNATIVE#

• Main Author: PURWANTA (NIM 25106017), BAMBANG
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/7392
• Institution: Institut Teknologi Bandung

Land use that breaks landscape plans tends to create problems, either social, environmental, or economical problems; therefore, policy to promote land utilization based on landscape plans is required. One method to do this is by applying land and building tax disincentive; therefore, a systematic and operational method in calculating land and building tax disincentive based on deviation of tax object utilization from landscape plans is required. <br /> <br /> <br /> <br /> This study aims to obtain land and building tax disincentive calculation method based on deviation of tax object utilization from landscape plans, to obtain the identification of level of deviation of tax object utilization from landscape plans in the case study region, to produce land and building tax disincentive formula based on deviation level of tax object utilization from landscape plans, and to create an evaluation of application results of land and building tax disincentive formula in the case study region. <br /> <br /> <br /> <br /> Problems occurred in calculating land and building tax disincentive based on deviation of tax object utilization from landscape plans are 1) How to measure the deviation of tax object utilization from landscape plans, including what criteria to use, how to measure the criteria used to get the deviation level for each criterion, what is the weight for each criterion to obtain total deviation level? 2) How is the land and building tax disincentive formula based on the level of total deviation? 3) How to evaluate the results of land and building tax disincentive formula application? <br /> <br /> <br /> <br /> <br /> Land and building tax disincentive method was developed than applied in case study area Citarum sub district, Bandung Wetan district, Bandung city. In this study usage building covered ratio (BCR), floor area ratio (FAR), and land use (LU) criterion. Developed measurement the criteria used method, weight testing out, and evaluate the results of land and building tax disincentive formula application. <br /> <br /> <br /> <br /> <br /> This land and building tax disincentive calculation methods based on deviation of tax object utilization from landscape plans is as a tool to reach a goal that is to promote land utilization based on landscape plans and increase land and building tax assessment. Applying this method in case study area yield 501 tax objects (55.2%) violated at least one criterion used. The most violation is BCR, than FAR, and LU. Weight of each criteria can be adjust to goal of this disincentive policy, base on increasing land and building tax assessment and promotion land utilization based on landscape plans. <br /> <br /> <br /> <br /> Formula in first scenario taxable sales value (NJKP) 20% to 100% with weight BCR 1, FAR 1, LU 2 yield land and building tax assessment to tax object whom breaks landscape plan decrease Rp. 1.264.880.381 (-30,59%), and whom do not breaks landscape plan increase Rp. 311.417.484 (11,25), so total yield land and building tax assessment decrease Rp. 953.462.897 (13,81%) and give the biggest promotion land utilization based on landscape plans that is 95,32%. Formula with weight BCR 1, FAR 2, LU 1 yield land and building tax assessment to tax object whom violate landscape plan increase Rp. 1.221.018.161 (44,12%) and whom do not violate landscape plan decrease Rp 327.467.941 (-7,92%), so total increase Rp. 893.550.220 (12,95%) and give 81,83% promotion land utilization based on landscape plans. Formula in the second scenario (20% to 100% and 40% to 100%) weight BCR 1, FAR 2, LU 1 yield land and building tax assessment to tax object whom violate landscape plan increase Rp. 1.946.743.443 (70,34%) and whom do not violate landscape plan increase Rp.1.298.376.917, total increase Rp. 3.245.120..360 (47,02%), and give 64,07% promotion land utilization based on landscape plans. <br /> <br /> <br /> <br /> Therefore, the first formula most only precise for land and building tax assessment increasing goal, the second formula most precise for land and building tax assessment increasing and promote land utilization based on landscape plans goal by priority to promote land utilization based on landscape plans goal, the third formula most precise for land and building tax assessment increasing and promote land utilization based on landscape plans goal by priority to land and building tax assessment increasing goal. <br />