Implementasi Penentuan Besarnya Nilai Jual Obyek Bumi Pada Pajak Bumi Dan Bangunan Berdasarkan Zona Nilai Tanah (Znt) Di Kantor Badan Pertanahan Nasional Surakarta

Oleh :
Riska Dwi Prahesti - F3410089 - Fak. Ekonomi dan Bisnis

This Study Discuss About The Problem Of The Tax Object Value Determination Based On Zona Nilai Tanah (Znt) By National Land Affairs Agency Of Surakarta. Zona Nilai Tanah As A Product Of National Land Affairs Agency Is Used By Surakarta District In Designation And Customs Revenue Right Tax On Land And Building. The Aim Of The Research Is To Learn More About How The Process Of Determining Reevenue Right Based Zona Nilai Tanah And Whatever Obstacles Encountered In The Determination And Solution For It. In This Research, To Know About The Proses On Determing The Revenue Right Based On Zona Nilai Tanah, Researcher Used Method Approach Known As Sociological Juridical, By Describing And Explaining The Conditions On The Field Further Combine With Legislation In Force. The Data Obtained Were Analyzed Using Descriptive Analysis Studies. The Process Of Determining Revenue Right By Zona Nilai Tanah Having Some Problems, Such As The Map Of Zone Area Which National Land Affairs Agency Made Is Not Ready To Provide The Information Value Of The Land For Any Land Areas, Especially In The Determination Of The Revenue Right On Land And Building. National Land Affairs Agency Were Less Go Into The Field And Doing The Mapping Procedure Just Rely On Satellite Imaging. Based On The Research Result, The Researcher Give Some Suggestions To National Land Affairs Agency Of Surakarta To Improve Its Performance In Order To Carry Out The Determination Of Revenue Right Based On Zona Nilai Tanah Professionally. Mutually Supportive And Cooperative Required Between Local Government And District. The Society Also Should Be More Proactive To Help The Government In Tax Development Sector.