Arief Firmansyah, 22314224 (2026) ANALISIS DISPARITAS NILAI PASAR TANAH DENGAN NILAI JUAL OBJEK PAJAK (NJOP) DAN ZONA NILAI TANAH (ZNT) PASCA PEMBANGUNAN JALAN TOL CISUMDAWU (Studi di Desa Licin, Kecamatan Cimalaka, Kabupaten Sumedang). Diploma thesis, Politeknik Agraria STPN.
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Abstract
The construction and operation of the Cisumdawu Toll Road have improved regional accessibility in Sumedang Regency, including Licin Village, Cimalaka District, which is located near a toll exit. Improved accessibility may encourage changes in land market values, while administrative land values such as the Tax Object Sales Value (NJOP) and Land Value Zone (ZNT) may not be updated as rapidly as market conditions. This study aims to analyze the magnitude of disparity between land market values and NJOP and ZNT, as well as to examine the spatial distribution of such disparity in Licin Village. This research employed a descriptive quantitative method with a spatial approach. The research objects consisted of 130 certified land parcels recorded in sale-and-purchase transfer data from 2023 to 2025. Land market values were obtained through field verification by considering transaction data from sale and purchase deeds, while NJOP data were obtained from land and building tax assessment documents and ZNT data from the Land Value Zone map of the Sumedang Regency Land Office. The analysis was conducted through value comparison, disparity calculation, tertile-based classification, and Geographic Information System-based mapping. The results show that all 130 parcels had land market values higher than NJOP. The average land market value was IDR 1,002,747/m², which was higher than the average NJOP of IDR 160,900/m² and the average ZNT of IDR 940,423/m². The disparity between land market values and NJOP ranged from 86% to 5,191%, with an average of 1,253%, while the absolute disparity between land market values and ZNT ranged from 0% to 174%, with an average of 117%. Spatially, most research objects were located within a 501–1000 meter radius from the toll exit. The disparity between land market values and NJOP was most prominent within the 1001–1500 meter radius, whereas the disparity with ZNT was relatively more controlled. The study concludes that NJOP does not yet adequately represent actual land market values, while ZNT is relatively closer to market values, although parcel-level variations remain. Keywords: land market value, NJOP, land value zone, land value disparity, Cisumdawu Toll Road, Licin Village.
| 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 2026 07:51 |
| Last Modified: | 24 Jun 2026 07:51 |
| URI: | http://repository.stpn.ac.id/id/eprint/4780 |
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