| Abstract | ABSTRACT. Land values in NJOP used as a basis for taxing land are often different from land values in the Land Value Zone (ZNT). The difference in land values contained in the NJOP and ZNT causes uncertainty about local tax revenue and creates injustice for the government and the community. Based on this, an analysis of Assesment Sales Ratio (ASR) is used to determine the determination of land values in NJOP with ZNT against the standard size determined by the International Association of Assessing Officers (IAAO). The results of the ASR analysis show that the determination of NJOP in Pamijahan Village, Plumbon District, Cirebon Regency is outside the standard range set by the IAAO, which is 0.90 to 1.10 (90% -110%). This can be seen from the results of the measurement of central tendency, which is a mean of 10.53%, a median of 0.1037, and a weighted mean of 6.136%. The comparisons between components of the measurement results of the central tendency indicate the occurrence of regressivity or downtrend. The Assessment Ratio in Pamijahan Village, Plumbon District, Cirebon Regency also did not show good uniformity, as indicated by a COD value of 0.66% and a COV value of 70.02% which were outside the standard set by IAAO i.e. the minimum and maximum values for COD and COV are 5% and 20%, respectively.Keywords: Tax Object Sales Value (NJOP), Assessment Sales Ratio (ASR), International Association of Assessing Officers (IAAO). ABSTRAK. Nilai tanah pada NJOP yang digunakan sebagai dasar dalam pengenaan pajak suatu tanah sering kali berbeda dengan nilai tanah yang ada pada Zona Nilai Tanah (ZNT). Perbedaan nilai tanah yang terdapat pada NJOP dan ZNT menyebabkan ketidak pastian penerimaan pajak daerah dan menimbulkan ketidak adilan bagi pemerintah dan masyarakat. Berdasarkan hal tersebut, digunakan analisis Assesment Sales Ratio guna mengetahui penetapan nilai tanah pada NJOP dengan ZNT terhadap ukuran standar yang ditetapkan oleh International Association of Assessing Officers (IAAO). Hasil analisis ASR menunjukkan bahwa penetapan NJOP di Desa Pamijahan, Kecamatan Plumbon, Kabupaten Cirebon berada di luar rentang standar yang ditetapkan IAAO yaitu sebesar 0,90 sampai dengan 1,10 (90%-110%). Hal ini terlihat dari hasil pengukuran tendensi sentral, yaitu mean sebesar 10,53% , median sebesar 0,1037, dan weighted mean sebesar 6,136%. Serta perbandingan antar komponen hasil pengukuran tendensi sentral menunjukkan terjadinya regresivitas atau kecenderungan turun. Assessment Ratio di Desa Pamijahan, Kecamatan Plumbon, Kabupaten Cirebon juga tidak menunjukkan keseragaman yang baik, yang ditunjukkan dengan nilai COD sebesar 0,66% dan nilai COV sebesar 70,02% yang berada di luar standar yang ditetapkan oleh IAAO yaitu nilai COD dan COV minimal 5% dan maksimal 20%.Kata Kunci: Nilai Jual Objek Pajak (NJOP), Assessment Sales Ratio (ASR), International Association of Assessing Officers (IAAO). |
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