ANALISIS NILAI TANAH BERDASARKAN ZONA NILAI TANAH, NILAI JUAL OBJEK PAJAK, DAN HARGA TRANSAKSI DI KECAMATAN KLOJEN KOTA MALANG

A Luna Robby Puan Loano, 21303865 (2025) ANALISIS NILAI TANAH BERDASARKAN ZONA NILAI TANAH, NILAI JUAL OBJEK PAJAK, DAN HARGA TRANSAKSI DI KECAMATAN KLOJEN KOTA MALANG. Diploma thesis, Sekolah Tinggi Pertanahan Nasional.

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Abstract

The increasing demand for land in urban areas has led to the emergence of various indicators used to determine land value, such as Land Value Zone (Zona Nilai Tanah or ZNT), Tax Object Sale Value (Nilai Jual Objek Pajak or NJOP), and Market prices. However, disparities often arise among these values, resulting in inconsistencies that can affect taxation fairness, investment decisions, and land policy planning. This study aims to analyze the disparity between ZNT, NJOP, and Market prices in Klojen District, Malang City, and to determine the level of alignment between the government-issued values and real market values. This research employs a descriptive comparative method by overlay analysisis techniques. The result show that the highest average land value is based on transaction prices at , followed by NJOP at , and the lowest from ZNT at . the comparative ratio between ZNT, NJOP, and Transaction Prices is 1 : 1,2 : 1,4. These disparaties have the potential to cause tax revenue losses, unfair compensation in land acquisition, and misalignment in spatial planning. The study concludes that while ZNT and NJOP serve as important tools for land administration and taxation, they require adjustments and synchronization with actual market conditions to ensure their reliability and fairness. The researcher recommends that future land valuation policies incorporate more real-time market data and community input, especially in rapidly developing urban areas like Klojen. Keywords: Land Valuation; Land Value Zone (ZNT); Tax Object Sale Value (NJOP); Market Transaction Price; Disparity.

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