ANALISIS METODE ASSESSMENT SALES RATIO SEBAGAI ALAT UJI AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) BUMI DI KECAMATAN TEBET KOTAMADYA JAKARTA SELATAN

ANINDIYA, ERLIN (2016) ANALISIS METODE ASSESSMENT SALES RATIO SEBAGAI ALAT UJI AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) BUMI DI KECAMATAN TEBET KOTAMADYA JAKARTA SELATAN. D3 thesis, Universitas Negri Jakarta.

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Abstract

ERLIN ANINDIYA. 2016. 8323136436. Analisis Metode Assessment Sales Ratio Sebagai Alat Uji Akurasi Penetapan Nilai Jual Objek Pajak (NJOP) Bumi di Kecamatan Tebet Kotamadya Jakarta Selatan. Program Studi D3 Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. Tax Base Land and Building are Selling Value Tax Object (SVTO). SVTO determined based on the average price of buying or selling. Differences in the nature SVTO that tends static and market prices tends dynamic is a fundamental problem in the calculation of the land and building tax, so it requires an accuracy test SVTO by analysis using Assessment Sales Ratio methods in order to maintain the assessment at an acceptable level, the performance appraisal tested and evaluated, determine reassessment if necessary. This paper aims to determine the suitability of determination the earth Selling Value Tax Object (SVTO) in Tebet district with the market fair price, to determine the suitability standard interval International Association of Assessing Officers (IAAO) of determination the earth Selling Value Tax Object (SVTO) in Tebet district, and to determine the level of uniformity of determination of the earth Selling Value Tax Object (SVTO) in Tebet district. The method used in this research is descriptive method quantitative data analysis using descriptive statistics, which are used Assessment Sales Ratio test which includes the measurement of central tendency and variability measurements (COD and COV) as well as the ratio study. Data were collected through observation, interview and literature study. From the results of the writing can be seen that determination the earth SVTO at each village in Tebet district are in accordance with the fair market price. Based on the results of measurements of central tendency, determination the earth SVTO in Tebet already at standard intervals recommended International Association of Assessing Officers (IAAO), while based on the variability measurement result that the level of uniformity in each village in Tebet district is below the lower limit of the standard recommended by the International Association of Assessing Officers (IAAO). Keywords: Assessment Sales Ratio, Accuracy, SVTO, IAAO, COD, COV

Item Type: Thesis (D3)
Additional Information: Tri Hesti Utaminingtyas, SE., M.SA.,
Subjects: Ilmu Sosial (Social Science) > Perdagangan, Komunikasi, Transportasi (Commerce, Communications, Transportation) > Perdagangan (Commerce, Trade)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 20 Dec 2017 05:22
Last Modified: 20 Dec 2017 05:22
URI: http://repository.fe.unj.ac.id/id/eprint/1545

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