Jurnal Perspektif Pembiayaan dan Pembangunan Daerah (Mar 2015)

Estimasi Nilai Basis Pajak Bumi dan Bangunan di Kota Jambi: Pendekatan Hedonic Price Function

  • Arman Delis,
  • Siti Hodijah

Journal volume & issue
Vol. 2, no. 3
pp. 147 – 160

Abstract

Read online

This research is aimed to identify the most dominant factors which determine the rate of price of lands and buildings, to measure the ratio between the price of lands and buildings based on price set on Income Tax Payable (SPPT). The estimated value taxpayer on land and buildings and the value of the estimation is based on the hedonic price function. Estimates of the level of the price of land and buildings carried out with the hedonic price function approach. The data used is the cross-sectional data obtained from the results of a field survey of 100 owners of land and buildings are scattered in the subdistrict Telanaipura, Pelayangan, Pasar Jambi and Kota Baru subdistrict. The results showed that the level of the price of land and buildings in the district are highest and lowest Jambi Market in Subdsitrict Pelayangan. The most dominant variable that determines the level of the price of land is population density, distance to the city center location of the land and the type of road that passes through the location of the land, while the price level is determined by the building floor area of ​​the house, the type of home and the availability of the garage wall. On average, the ratio of the price of land in the SPT to the actual price of the desired land owners and the price of each prediction is 29.30 percent and 44.13 percent, while the ratio of the price of houses for the price of the actual building and the price of the average prediction of 39.57 percent and 33.04 percent. The relatively low Figures of ratio indicates that the price of land and buildings are set by the government on the tax return in the calculation of taxable value mostly still too far away when compared with the price of land and building the desired owners and price prediction. This means that the potential increase in the Land and Property Tax in the city of Jambi is still very large.

Keywords