PERBANDINGAN NILAI ZONA NILAI TANAH BADAN PENDAPATAN DAERAH TERHADAP ZONA NILAI TANAH BADAN PERTANAHAN NASIONAL DI KAWASAN NEGLASARI KELURAHAN CIBULUH KECAMATAN BOGOR UTARA TAHUN 2023

Daiva Prabu Yudha, 21303874 (2025) PERBANDINGAN NILAI ZONA NILAI TANAH BADAN PENDAPATAN DAERAH TERHADAP ZONA NILAI TANAH BADAN PERTANAHAN NASIONAL DI KAWASAN NEGLASARI KELURAHAN CIBULUH KECAMATAN BOGOR UTARA TAHUN 2023. Diploma thesis, Sekolah Tinggi Pertanahan Nasional.

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Abstract

This study aims to analyze the comparison between Land Value Zone (ZNT) values determined by the Regional Revenue Agency (Bapenda) and the National Land Agency (BPN) in the Neglasari area, Cibuluh Sub-district, North Bogor District. Discrepancies between the two institutions' valuations potentially affect the accuracy of the Tax Object Sales Value (NJOP) and the fairness of the regional tax system. This research applies a descriptive qualitative approach using a case study method. Data were obtained through official documents from Bapenda and BPN for the year 2023, supported by interviews and field observations. The findings reveal significant differences in land values at several points, driven by differing assessment methodologies, the absence of an integrated data system, and the lack of regular updates. These findings highlight the urgent need for institutional coordination, timely land value updates aligned with market conditions, and integrated systems to support a more equitable and accurate NJOP determination.. Keywords: Land Value, Bapenda, BPN, NJOP, Cibuluh Sub-district

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