DEVELOPING OF EXAMINATION TOOLS OF PLANTATION ASSETS REAPPRAISAL APPLICATION USING IKONOS IMAGE AND NJOP

• Main Author: SYAFEI HARAHAP (NIM 25106011), MUHAMAD
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/8689
• Institution: Institut Teknologi Bandung

The application examination process of plantation asset reappraisal by Direktorat Jenderal Pajak ( DJP) haven't implemented optimally. There are some constraints in this process: the limitation of DJP's internal data, the distance of plantation asset, completion's deadline, and inexistence regulation about market value or asset proper value. The process depends on assessment by appraiser firm without direct interaction with the plant asset and market value or proper value.<p>This research has studied about application tools which applicable to terminated the constraints. Digital interpretation by multispectral classification and visual interpretation by counting of tree were expected could identify and yields spatial data plant asset faster and efficient. Both of the results were compared to the taxpayer's map as the reference data. The determinations of market value or asset proper value were done by technical study using analytical descriptive method of NJOP as standard market value. The area deferences result analysis using tolerance 10% as mentioned on KEP-533/PJ/2000. Statistical test have be done to area result of multiplication of number of trees with average area per-tree using t-test, to obtain the significant differences.<p>The research result prove that digital interpretation incompatible for identifying of plantation asset area which error level doesn't accomplish the tolerance range 10%, despite the fact that area result of multiplication of trees number with average area per-tree as according to t-test shows there is no significant difference with reference data and accomplish the tolerance range 10%. At the same time, technical study of NJOP concludes that NJOP could be used as standard market value or standarad proper value of asset reappraisal when market value or proper value doesn't represent the actual condition of plantation. <br />