ANALISIS ASSESSMENT RATIO NJOP TANAH KABUPATEN CILACAP TAHUN 2019
Abstract
This research observed assessment ratio, that is a study about ratio between values specified for tax purpose with its market value, usefulness of assessment ratio study result for example was for assessment preservation at degree/level which was may accepted (uniformity), area/location determination for reappraisal (revaluation) and justice protection (equity) in determining the PBB. This research employed transversal cut data in the form of Tax Object Trade Value of year 2019 in Cilacap District, which specified by the office of service of land tax and building of Cilacap District and transaction price data from January 2019 up to Desember 2019.
Pursuant to the result of analysis and discussion concluded that the assessment ratio of each group have normal distribution, and did not specified at the same. From result the test of diffrent concluded that average assessment ratio each group specified at the same percentage. Pursuant to the result of variability analysis obtained that the assessment ratio level in all gropu have sufficient variability level and dispersion (spread). The highest Coefficient of Dispersion (COD) and Coefficien of Variation (COV) occurred at Property Village group that COD was 44,98 percent and COV was 44,00 percent. For Property Housing group COD was 21,78 percent and COV 25,77 percent.
From analysis result of central tendency would knowable that the lower assessment ratio level was at Property Village Group with average (mean) and weighted mean of assessment ratio were 21,83 percent and 19,15 percent. While average (mean) and weighted mean of Property Housing Group were 26,23 percent and 10,59 percent. Pursuant to the result of calculation regresivitas/progresivitas, positive value each group were -1.76135 and -1.49281 concluded that assessment ratio of each group occurring regresivities to the applying of assessment ratio. Result to test of Level of Assessment, the Tax Object Trade Value specified below expected mean / average level that is equal to 1 (100 percent) or occurred under assessment.
This conclution take from the research assessment ratio in Property Village Group and Property Housing Group and did not stay uniform. The average (mean) assessment ratio in the second group to leaning regresive character and stay under market value or underassessment.
Keywords: Kantor Pajak Pratama, PBB, NJOP, Assessment ratio, Regresif, Undesassessment
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