IRVAN ADHITYA, 22314412 (2026) ANALISIS DISPARITAS NILAI TANAH ANTARA NILAI PASAR, ZONA NILAI TANAH, DAN NILAI JUAL OBJEK PAJAK SERTA DAMPAKNYA TERHADAP POTENSI PENERIMAAN PAJAK DAERAH DI KOTA SEMARANG (Studi Di Kelurahan Panggung Lor, Tahun 2025). Diploma thesis, Politeknik Agraria STPN.
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Abstract
This study aims to analyze the land value disparity between Market Value, Land Value Zone (ZNT), and Tax Object Taxable Value (NJOP) and its impact on the potential of land and building tax (PBB-P2) revenues in Semarang City, focusing on Panggung Lor Village in 2025. Employing descriptive quantitative and inferential statistics, data from 100 land parcels were examined using One-Way Repeated Measures ANOVA and Bonferroni post-hoc tests. The simultaneous test results confirm a statistically highly significant disparity (Sig. 0.000000001). Spatially, ZNT is overvalued due to low sensitivity toward tidal flood environmental risks, while NJOP is undervalued due to rigid fiscal block assessment. The Percentage Difference approach identifies an average fiscal gap coefficient of 65.95% between NJOP and ZNT. Through macro-extrapolation, this disparity causes a Tax Potential Loss (TPL) in Semarang's PBB-P2 sector reaching IDR 414,046,173,997.00 from the total annual realization of IDR 627,818,307,804.00. This study recommends Bapenda integrate environmental risk correction factors in ZNT-based NJOP updates. Keywords: Land Value Disparity, ZNT, NJOP, PBB-P2, Tax Potential Loss.
| 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: | 31 Aug 2026 04:57 |
| Last Modified: | 31 Aug 2026 04:57 |
| URI: | http://repository.stpn.ac.id/id/eprint/4910 |
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