SIMULASI PERHITUNGAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN BERDASARKAN NILAI TANAH PADA PETA ZONA NILAI TANAH NILAI JUAL OBJEK PAJAK DAN NILAI PASAR TANAH (STUDI KASUS DI KEL PARIGI BARU, KEC PONDOK AREN, KOTA TANGERANG SELATAN TAHUN 2022)

ADITYA JUAN PRAUTAMA, 19283184 (2024) SIMULASI PERHITUNGAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN BERDASARKAN NILAI TANAH PADA PETA ZONA NILAI TANAH NILAI JUAL OBJEK PAJAK DAN NILAI PASAR TANAH (STUDI KASUS DI KEL PARIGI BARU, KEC PONDOK AREN, KOTA TANGERANG SELATAN TAHUN 2022). Diploma thesis, Sekolah Tinggi Pertanahan NAsional.

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Abstract

Regional original income (PAD) is a source of regional income that is able to increase the independence of a region. The South Tangerang City Government targets PAD from nine tax sectors, one of which is Land and Building Rights Acquisition Duty (BPHTB). The basis for the imposition of BPHTB is the Tax Object Acquisition Value (NPOP), if the NPOP is unknown or lower than the Tax Object Selling Value (NJOP), then NJOP will be used. Low NPOP has an impact on not passing BPHTB validation. The different types of land values in this study are land values on the Land Value Zone (ZNT) map, NJOP, and land market values. This study aims to analyze the comparison of BPHTB revenues based on land value on ZNT, NJOP, and land market value maps. In addition, it also aims to determine the determination of NPOP in the calculation of BPHTB values as parameters that pass BPHTB validation. The method used in this study is mix method research (MMR). The results showed that the highest BPHTB value was obtained if using the land value on the ZNT map and the transaction value related to BPHTB validation would pass, if the value was above NJOP and the market price. Keywords: BPHTB, ZNT, NJOP, land market value, BPHTB validation

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