KEADILAN PENILAIAN PAJAK BUMI DAN BANGUNAN RUMAH TINGGAL DI KABUPATEN BANTUL
Pajak Bumi dan Bangunan (PBB) is property tax based on value. The value is used the capital or �sales� value of the tax Object (NJOP), which approximates market value. The market value is a matter that was built in theoretical and cannot be observed directly. If PBB impositions use a uniform tar...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| Online Access: | https://repository.ugm.ac.id/88452/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=50472 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Pajak Bumi dan Bangunan (PBB) is property tax based on value. The value is used the capital or �sales� value of the tax Object (NJOP), which approximates market value. The market value is a matter that was built in theoretical and cannot be observed directly. If PBB impositions use a uniform tariff and proportion, then the error in estimating the market value (NJOP) will lead to inequity in PPB. Equity in property tax is divided into horizontal equity and vertical equity. This study examined horizontal equity and identified the determinant factors that cause horizontal inequity of dwelling house property tax in Bantul regency. Horizontal equity occurs when a uniform assessment ratio for all properties with similar market values. As an approach to the market value used home transaction price between 2007 until 2009. Time adjustment of the price on transaction date to valuation date using CPI housing sector. .The study found the existence of horizontal inequity in the property tax of dwelling house in Bantul regency. The factors that cause horizontal inequity is building area, building age, location of sub-district, land value ratio and environmental conditions. House with lager building size and land value ratio will tend to be over assessed. The tendency of this overassessment cause inequity because there are subject to tax houses will be taxed at a higher percentage of the market price. Dwelling house which has an older age, in sub-districts bordering Yogyakarta city and in complex housing will tend to be under assessed. Underassessment trends also cause inequity because there are subject to tax houses will be taxed at a lower percentage of the market price. |
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