TINGKAT KEAKURATAN NILAI PEROLEHAN OBJEK PAJAK (NPOP) TERHADAP NILAI PASAR PROPERTI SEBAGAI DASAR OPTIMALISASI PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) DARI SEKTOR BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) (Studi: Tanah di Kota Denpasar tahun 2013)

• Main Authors: , Dedy Sutrisna Agung, , Dr. Akhmad Makhfatih, M.A.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/130315/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70735
• Institution: Universitas Gadjah Mada

Transactions of property is increasing every year, triggering some cheating going on in the field. This can happen between parties, with no reporting of the value that should be the selling price of the property. Often different, the data collected in the field, both of Notary PPAT, agent/broker property, and the public, because of differences in interests, leading to the presence of irregularities in reporting the value of the transaction. The purpose of this study was to analyze the level of assessment ratio in Denpasar SE-09/PJ.06/2003 and analyzed based on the determination of the degree of uniformity of movement NPOP indication of the value of the land property market in Denpasar. Research data consists of 8 objects and 24 objects comparable taxes each district of Denpasar, Denpasar is South, East Denpasar, Denpasar West, and North Denpasar. This study uses the method of Assessment Sales Ratio (ASR) and Coefficient of Variation (COV). The results showed that the Assessment Ratio in sub-districts in Denpasar at about 30-40s percent rate. South Denpasar 30,63 percent, 31,21 percent of East Denpasar, Denpasar West 38,57 percent, and 40,80 percent last North Denpasar. However, the ratio of the four districts of Denpasar City still below the standards set by the government, which is 80 percent (underassessment). COV values of each district of the city of Denpasar lowest is North Denpasar (26,079 percent), South Denpasar (40,844 percent), West Denpasar (42,160 percent), and East Denpasar (58,430 percent).