PENETAPAN NJLAlJUAL OBJEKPAJAK (NJOP) DAN lMPLIKASINYA TEJlIIADAP PENElUMAAN PAJAKBUMIDAN BANGUNAN DI KABUPATEN SUMAN

PURNOMO, BILLY (2019) PENETAPAN NJLAlJUAL OBJEKPAJAK (NJOP) DAN lMPLIKASINYA TEJlIIADAP PENElUMAAN PAJAKBUMIDAN BANGUNAN DI KABUPATEN SUMAN. S1 thesis, UAJY.

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Abstract

Land and Building Tax is a regional tax which has an important role in increasing Original Local Government Revenue. In this case, the Tax Object Sales Value (NJOP) which is the basis for establishing Land and Building Tax, has an important role in the revenue of Land and Building Taxes. This study aims to find out how to determineTax Object Sales Value (NJOP) in Sleman Regency. Methods used to collect data for this study were interviews with respondents. The results of this study indicate that the Tax Object Sales Value (NJOP) determination process is carried out by the Local Financial and Asset Agency by following the Standard Operating Procedures (SOP) that has been determined by the Regent's Decree. The factors that influence the determination of variety of Tax Object Sales Value (NJOP) are land/area size, location and position, designation of the tax object, also the costs incurred to obtain tax object which include the cost of building components, building materials and facilities according to the physical condition of the tax object. From the resultof the research it can be concluded that the Local Finance and Asset Agency of Sleman Regency has determined the Tax Object Sales Value (NJOP)in accordance with the established procedures even though the outdated Standard Operating Procedures (SOP)are still being used, and it can be advised to update the existing Standard Operating Procedures (SOP) immediately.

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