Analisis Perbandingan Proses Penilaian Individu dan Penilaian Massal Pada Objek Pajak (PBB-P2) Dalam Rangka Peningkatan Pendapatan Asli Daerah di Kabupaten Penajam Paser Utara

This research aims to analyze individual appraisal and mass appraisal in determining the value of land and buildings in the rural and urban sectors of North Penajam Paser Regency. Through a qualitative approach and case studies, the research results show that the mass and individual appraisal models in NJOP PBB-P2 have almost the same process stages. Primary data was obtained through in-depth interviews with informants at the Regional Revenue Agency, including the Head of the Agency, Head of Division, and PBB-P2 employees. The research results show significant differences between mass appraisal using the Computer Assisted Valuation (CAV) application on the Tax Object Information Management System (SISMIOP) and individual appraisal. Mass appraisal tend to result in lower tax assessments, while individual appraisal provide higher values. This difference shows that the mass appraisal of PBB-P2 tax objects, which should be assessed individually, could result in potential loss of Original Regional Income in the PBB-P2 tax sector, so that the Original Regional Income of North Penajam Paser Regency becomes less than optimal.

Penelitian ini bertujuan untuk menganalisis penilaian individu dan penilaian massal dalam penetapan nilai tanah dan bangunan di sektor pedesaan dan perkotaan Kabupaten Penajam Paser Utara. Melalui pendekatan kualitatif dan studi kasus, hasil penelitian menunjukkan bahwa model penilaian massal dan individu pada NJOP PBB-P2 memiliki tahapan proses yang hampir sama. Data primer diperoleh melalui wawancara mendalam dengan informan di Badan Pendapatan Daerah, termasuk Kepala Badan, Kepala Bidang, dan pegawai PBB-P2. Hasil penelitian menunjukkan perbedaan signifikan antara penilaian massal dengan menggunakan aplikasi Computer Assisted Valuation (CAV) pada Sistem Manajemen Informasi Objek Pajak (SISMIOP) dan penilaian individu. Penilaian massal cenderung menghasilkan ketetapan pajak yang lebih rendah, sementara penilaian individu memberikan nilai yang lebih tinggi. Perbedaan ini menunjukkan bahwa penilaian massal pada objek pajak PBB-P2, seharusnya dinilai secara individu, dapat mengakibatkan potensi kehilangan Pendapatan Asli Daerah pada sektor pajak PBB-P2, sehingga Pendapatan Asli Daerah Kabupaten Penajam Paser Utara menjadi kurang optimal.