Article Sidebar

Submitted
Jun 14, 2022
Accepted
Oct 27, 2022
Published
Oct 31, 2022
Download
PDF (Bahasa Indonesia)
Statistic
Read Counter : 632 Download : 2001

Downloads

Download data is not yet available.

Main Article Content

Abstract

The determination of the NJOP is based on the assessment of the land and property/buildings carried out by the Regional Government. The purpose of this research is to find out how to determine the selling value of tax objects and their implications for land and building tax revenues in Banjar Regency. The method in this research is descriptive. This research was conducted in the working area of Kertak Hanyar and Gambut Districts. The data collection technique used in this research is a field study. The data analysis method used in this research is descriptive quantitative data analysis. The results of this study are that Banjar Regency determines the selling value of the tax object of each taxpayer differently according to the location and condition of the tax object, namely land and buildings. Such as the determination of NJOP in Kertak Hanyar and Gambut Districts, where these two sub-districts are one of the largest contributors to income sourced from PBB Taxes because they are developed sub-districts which are dominated by housing, trade, services, and industry activities. There is a lot of land conversion from agricultural land to other land functions such as housing, business, industry, and services. The determination of land and building NJOP is still an NJOP determination adopted from KPP Pratama since the transfer of Land and Building Tax for Rural and Urban sectors from central tax to local tax on January 1, 2014, until now. UN revenues that have the highest potential are in Kertak Hanyar and Gambut Districts. Local governments must assess and reprocess data, especially between the selling value of tax objects (NJOP) and selling prices that occur in the community, and update PBB objects from previous data, such as non-taxable tax objects (public facilities) so that the determination of NJOP become more relevant. Local governments need to re-establish NJOP for data that has not been subject to PBB, or updating existing data will increase the selling value of tax objects that are the basis for imposing PBB.

Article Details

How to Cite
Yunani, A. (2022). Implementasi Penetapan Nilai Jual Objek Pajak pada Pendapatan Asli Daerah di Kabupaten Banjar Provinsi Kalimantan Selatan. Ecoplan, 5(2), 120-128. https://doi.org/10.20527/ecoplan.v5i2.512
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Afandi, M. I., & Warjio. (2015). Implementasi Peraturan Daerah Kabupaten Asahan Nomor 11 Tahun 2011 Tentang Pajak Daerah Dalam Pencapaian Target Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Studi Deskriptif Di Kelurahan Bunut Barat Kecamatan Kota Kisaran Barat). Jurnal Administrasi Publik, 6(2), 92–113.
  2. Atong, P. (2017). Penafsiran/Interpretasi Implementasi Kebijakan Pemungutan Pajak Bumi dan Bangunan. Fokus, 15(1), 1–36.
  3. Damanik, Afridayani. 2009. Pengaruh kenaikan Nilai Jual Objek Pajak (NJOP) Terhadap Tingkat Penerimaan Pajak Bumi dan Bangunan (PBB) Pada KP PBB Pratama Medan Belawan. Skripsi. Universitas Sumatera Utara. Medan. Hal 1-14.
  4. Ilyas, B, Wirawan., Richard Burton. 2013. Hukum Pajak, Edisi 6. Penerbit: Salemba Empat, Jakarta.
  5. Imbing, Ovelia. 2013. Analisis Penetapatan Nilai Jual Objek Pajak dan Implikasinya Terhadap Pajak Bumi dan Bangunan di Kota Manado. Universitas Sam Ratulangi. Manado. Jurnal EMBA. Vol.1 No.3. (2013) http://eiournal.unsrat.ac.id/index.php/emba/issue/view/377. Diakses pada 2 September 2014. Hal. 484-493.
  6. Kuncoro, 2009. Metode Riset untukBisnis dan Ekonomi. Penerbit: Erlangga, Jakarta.
  7. Resmi, Siti. 2009. Perpajakan: Teori dan Kasus. Penerbit: Salemba Empat, Jakarta.
  8. Resmi, Siti. 2012. Perpajakan: Teori dan Kasus Edisi 6, Buku 2. Penerbit: Salemba Empat, Jakarta.
  9. Sari, Diana. 2013. Konsep Dasar Perpajakan. Penerbit: Refika Aditama, Bandung.
  10. TMbooks, 2013. Perpajakan - Esensi dan Aplikasi. Penerbit: Andi, Yogyakarta.
  11. Lestari, D. D., Pamuji, K., & Supriyanto. (2012). Implementasi Kebijakan Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Di Kecamatan Purwokerto Barat. S.L.R, 3(3), 499–512.
  12. Murjiyanto, R., & Ismaya, S. (2016). Menetapkan Pilihan Nilai Jual Obyek Pajak Bumi dan Bangungan sebagai Dasar Penghitungan Bea Perolehan Hak atas Tanah dan Bangunan. Jurnal Hukum IUS QUIA IUSTUM, 23(1), 142–161. https://doi.org/10.20885/iustum.vol23.iss1.art8
  13. Siahaan, M. (2018). Penerapan Penghitungan Pajak Dan Pencatatan Serta Pepenelitian Pajak Bumi Dan Bangunan Apartemen X. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 121–134. https://doi.org/10.36226/jrmb.v3i1.94
  14. Tawas, M. A. (2015). Analisis Penetapan Nilai Jual Objek Pajak Dan Implikasinya Terhadap Penerimaan Pajak Bumi Dan Bangunan Di Kota Kotamobagu. Jurnal EMBA, 874(1), 874–882.
  15. Pemerintah Republik Indonesia. 2007. Undang-Undang Republik Indonesia Nomor 28 Tahun 2007. Tentang Ketentuan Umum dan Tata Cara Perpajakan, Jakarta.
  16. Pemerintah Republik Indonesia. 2009. Undang-Undang Republik Indonesia Nomor 28 tahun 2009. Tentang Pajak Daerah dan Retribusi Daerah, Jakarta.
  17. Waluyo, 2013. Perpajakan Indonesia, Edisi 11. Penerbit: Salemba Empat, Jakarta.