Regita Maudina Putri, 20293371 (2024) Analisis Potensi Penerimaan BPHTB Berdasarkan NJOP, ZNT, dan Harga Pasar di Kecamatan Pebayuran, Kabupaten Bekasi, Provinsi Jawa Barat. Diploma thesis, Sekolah Tinggi Pertanahan Nasional.
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Abstract
BPHTB is a type of regional tax that has the potential to increase PAD which is collected based on self assessment with the NPOP as a basis of imposition. However, if the value of NPOP is unknown or its smaller than the NJOP, the basis for imposing BPHTB is NJOP. Pebayuran District, Bekasi Regency is one of the areas that has a lower NJOP value than the land market value and ZNT. Therefore, this research is aims to determine the comparison of BPHTB revenue potentials in Pebayuran District and to find out which has greater potential as a basis for BPHTB to be used as advice to the Bekasi Regency government in making policies to determine the basis for imposing BPHTB. The method used in this research is a combination of quantitative and qualitative methods. The results of this research show that the potential for BPHTB revenue using ZNT has increased by 54.49% compared to NJOP and 53.81% increased compared to land market value. The BPHTB revenues potential based on ZNT in Pebayuran District has the highest average value, which is Rp. 28.165.903. Therefore, the ZNT value can be used as a basis for imposing BPHTB for condition of land market value/transaction prices on NPOP is unknown or lower than NJOP. Keywords: BPHTB, PAD, NJOP, ZNT, and Land Market Value
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD29 Pertanahan |
| Divisions: | Prodi Diploma IV Pertanahan |
| Depositing User: | yosep ka perpus |
| Date Deposited: | 24 Jun 2024 03:45 |
| Last Modified: | 24 Jun 2024 03:45 |
| URI: | http://repository.stpn.ac.id/id/eprint/4204 |
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