ANALISIS SIMULASI PENERIMAAN PBB-P2 BERDASARKAN NJOP, ZNT, DAN HARGA PASAR DI KECAMATAN RAWAJITU SELATAN, KABUPATEN TULANG BAWANG, PROVINSI LAMPUNG

AUDIQ JANOS, 22314134 (2026) ANALISIS SIMULASI PENERIMAAN PBB-P2 BERDASARKAN NJOP, ZNT, DAN HARGA PASAR DI KECAMATAN RAWAJITU SELATAN, KABUPATEN TULANG BAWANG, PROVINSI LAMPUNG. Diploma thesis, Politeknik Agraria STPN.

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Abstract

This study aims to analyze and describe the value discrepancies among the Tax Object Sale Value (NJOP), Land Value Zone (ZNT), and market price in Rawajitu Selatan District, Tulang Bawang Regency, Lampung Province, as well as to estimate and analyze a simulation of increased revenue from the Rural and Urban Land and Building Tax (PBB-P2) through the optimization of tax object valuation based on market prices and ZNT. This study employs a quantitative method with a descriptive-comparative approach, preceded by a qualitative phase to explore the land valuation process and the factors causing value discrepancies across agencies. The sample consists of 78 land parcels determined using Slovin's formula from a population of 96 parcels with known transaction values selected via random sampling and distributed proportionally across nine villages. Data were gathered through interviews with officials from the Regional Revenue Agency (Bapenda) and the Land Office (BPN) of Tulang Bawang Regency, as well as officials from the Rawajitu Selatan District, supplemented by secondary data such as policy documents, Land and Building Tax (PBB) revenue reports, and Land Value Zone (ZNT) maps. Research findings indicate that the NJOP value is significantly lower than both the ZNT and market price; the average difference is 53,3% between NJOP and ZNT, 58,7% between NJOP and market price, and 44.5% between ZNT and market price. Significant valuation gaps were observed particularly in Hargo Mulyo, Gedung Karya Jitu, and Karya Cipta Abadi villages, likely driven by improved regional accessibility, infrastructure development, local economic growth, and changes in land use. A simulation of PBB-P2 revenue based on NJOP yielded only Rp. 32.021.632,5, whereas a simulation based on ZNT reached Rp. 261.744.109,5; this discrepancy highlights a substantial tax potential that has not yet been optimally tapped. Keywords: Market Price, NJOP, PBB-P2, Local Own Revenue, Land Value Zone

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:	14 Sep 2026 04:10
Last Modified:	14 Sep 2026 04:10
URI:	http://repository.stpn.ac.id/id/eprint/4981

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