#TITLE_ALTERNATIVE#

• Main Author: MULYONO (NIM 25106029), NURHADI
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/8859
• Institution: Institut Teknologi Bandung

The Decree of the Minister of Finance no. 158/KMK.04/1991 about Pemberian Pengurangan Pajak Bumi dan Bangunan only state the maximum Land and Building incentive that allowed (which is 100% maximum). So in earthquake disaster, this regulation makes Tax Office gaves tax incentives for the victim only based on the agreement between Tax Office and Local Revenue Service (Dinas Pendapatan Daerah) which are: 100% for major damage house, 85% for medium damage house and 75% for minor damage house. <br /> <br /> <br /> <br /> <br /> The determination of incentive level for earthquake victims needs objective basis as according to the real condition at the earthquake location. By using Cluster Analysis Technique, it can be obtained five groups of tax payer which have similar characteristic in each group. By obtaining these groups, the incentive can be given refers to their characteristic. It means that taxpayer in one group will receive same incentive level. Thereby there will be five levels of incentives that every level for each group already concern variables influences it. By using this technique the incentives are given will be more reasonable and objective. <br /> <br /> <br /> <br /> <br /> For locations that are not taken as the sample of this research, the incentive is determined by using Kriging Interpolation Method. This technique is applied after spatial relation of each tax object is known by Variogram analysis. This interpolation method is used to make approximation for victim that its data not included in the calculation because it is not possible to collect all data form location of earthquake disaster. <br />