MUHAMAD SHAH REZA, 22313973 (2026) PERSEPSI MASYARAKAT TERHADAP KEBIJAKAN KENAIKAN NILAI JUAL OBJEK PAJAK (NJOP) DI KOTA PEMATANGSIANTAR. Diploma thesis, Politeknik Agraria STPN.
![[img]](http://repository.stpn.ac.id/style/images/fileicons/text.png) |
Text
Muhamad Shah Reza_22313973.pdf Download (672kB) |
Abstract
The policy of increasing the Tax Object Sales Value (NJOP) in Pematangsiantar City has become an important issue because NJOP serves as the basis for determining Rural and Urban Land and Building Tax (PBB-P2) as well as Land and Building Rights Acquisition Duty (BPHTB). An increase in NJOP may raise the tax burden on the community, thereby generating various responses from taxpayers. Based on this condition, this study aims to analyze public perception of the NJOP increase policy in Pematangsiantar City. This study employs a descriptive quantitative approach. The research population consists of people who are administratively registered as PBB-P2 taxpayers or have a direct relationship with taxable objects in Pematangsiantar City. The research sample consisted of 125 respondents selected using proportional stratified random sampling based on the division of Zone A, Zone B, and Zone C. Primary data were obtained through a Likert scale questionnaire and analyzed using descriptive statistics based on mean scores. The results show that overall public perception obtained an average score of 3.67 and falls into the positive category. Based on the perception aspects, the cognitive aspect obtained a score of 3.70 in the positive category, the affective aspect obtained a score of 3.33 in the neutral category, and the conative aspect obtained the highest score of 3.97 in the positive category. Based on zones, Zone A obtained a score of 3.66 in the neutral category, Zone B obtained a score of 3.63 in the neutral category, and Zone C obtained a score of 3.69 in the positive category. These findings indicate that the community has understood the NJOP increase policy and continues to show a positive behavioral tendency, although emotionally people still feel concerned about the burden caused by the NJOP increase. Keywords: Public Perception, NJOP, PBB-P2, Policy, Pematangsiantar City.
| 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: | 15 Sep 2026 04:15 |
| Last Modified: | 15 Sep 2026 04:15 |
| URI: | http://repository.stpn.ac.id/id/eprint/4998 |
Actions (login required)
 |
View Item |
