DEVELOPMENT OF LAND VALUE ASSESTMENT METHOD CONSIDERING ECONOMIC ASPECT, SOCIAL AND ENVIRONMENT FOR LAND PROPERTY IMPOSITON AS REGULEREND FUNCTION

• Main Author: Andries Rooroh (NIM 25105034), Benyamin
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/7423
• Institution: Institut Teknologi Bandung

ABSTRACT: <br /> <br /> <br /> <br /> <br /> Tax has two functions that is function of budgeter and function of Regulerend. Function of regulerend or function of arranging also function of tax as a means of arrange or executes governmental wisdom in economic, social and culturalized as function of addition because this function only as complement from main function of tax. To reach purpose of the hence tax is used as a means of policy. <br /> <br /> <br /> <br /> <br /> Planning and management of land resource hardly required as guidance for development planning. The purpose that settlement of environment and exploiting of land resource can be done safely, order, effective and efficient. <br /> <br /> <br /> <br /> <br /> Purpose of this research is to result determination method of land value rank by considering economic aspect, social and environmental with Spatial Multicriteria Decision Support System. In this case land value rank is imposition bottom PBB. Benefit from determination method land value rank by considering economic aspect, social and environmental serve the purpose of imposition bottom of PBB in supporting function of PBB as regulerend. <br /> <br /> <br /> <br /> <br /> Based on social criterion and area can be done appraisal of land value as according to social benefit and the area. Based on economic criterion can be done appraisal of land value as according to the economic benefit. <br /> <br /> <br /> <br /> <br /> Based on environmental and social land value rank and determinable economic land value rank of social damage control preference zona and area. At this area required applying of PBB as instrument of fiscal for function of regulerend. At this area need to be done exploiting appraisal of land based on social and enviroment to determine imposition policy of PBB in the form of incentives and disinsentif as according to condition of the exploiting.