Ketimpangan penilaian NJOP: Dampaknya terhadap keadilan pbb berbagai daerah penilaian njop

Abstract

The Sales Value of Taxable Objects (Nilai Jual Objek Pajak/NJOP) serves as the primary basis for determining Land and Building Tax (Pajak Bumi dan Bangunan/PBB) and is intended to reflect the economic value of taxable objects. However, in practice, disparities in NJOP assessments across regions remain prevalent and may lead to inequities in tax collection. This study aims to analyze the disparities in NJOP valuation in various regions and examine their impact on the principle of tax equity. The research employs a descriptive qualitative approach through a literature review of relevant regulations, NJOP valuation data, and previous studies. The findings indicate that differences in regional characteristics, limitations in market data availability, and the capacity of valuation personnel are the main factors contributing to NJOP disparities. These inequalities result in disproportionate tax burdens among taxpayers in different regions, potentially reducing taxpayer compliance and public trust in the taxation system. Therefore, efforts to improve adjustment mechanisms and standardize NJOP assessments in a fair and transparent manner are essential to achieving an equitable Land and Building Tax system.