scholarly journals ANALISA TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK ( NJOP ) BUMI TERHADAP NILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO (Studi Kasus pada Kantor Pelayanan Pajak Pratama Padang

2018 ◽  
Author(s):  
Dewi Zulvia

In preparing this thesis, the author has conducted research on the Tax Office Primary Padang. The purpose of this study was to determine the accuracy of Tax Object Sale Value (NJOP) of market value. The research method used in this research is descriptive research by illustrating the determination of market value and NJOP with correct perceptions so that no gap assessment NJOP with the existing market value mealui Assessment Sales Ratio method.Based on the research and discussion Analysis of Accuracy Rate Determination Tax Object Sale Value (NJOP) Earth against Market Value Assessment to Sales Ratio method (Case Study in Padang Primary Tax Office) that the research results can be concluded that the area is in a strategic area has a level of accuracy high between 50% -70% while the area is in non-strategic area of the lower level of accuracy that is <50%.After doing research the accuracy of market value through the method of Assessment Sales Ratio is the author suggested to the Tax Office (KPP) Pratama Padang for Tax Object Sale Value (NJOP) can balance out the market value.

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Rendra Kurnia Wardana

Analysis of Accuracy The Tax Object Sales Value (NJOP) to Market Value with Assessment Sales Ratio Method. (Case Study In Malang City). This research is conducted to know the accuracy of determination of Tax Object Sales Value (NJOP) which determined by the government to current market value in society. This research was conducted in 5 (five) sub-districts in all areas of Malang City by taking samples of 80 land and building sales transactions in 2016-early 2017. This research uses a descriptive method with purposive sampling technique. The result is Assessment Sales Ratio in Kedungkandang District at 66%, Sukun District 68%, Klojen District 63%, Lowokwaru District 79%, and District Blimbing 70%. While for the entire area of Malang City of 69%. This shows that the Assessment Ratio in Malang City is still far from the standard set by IAAO that is 90% of its market value. The result of the mean divided by the median is 0.93 and the mean divided by the weighted mean of 1.13. This shows that there is no under assessment or over assessment, but it does not reflect the proportional assessment in Malang City area. COD (coefficient of dispersion) of 27.27% and COV (coefficient of variation) of 35.87% indicates that there is a need for reappraisal of NJOP which is set so as not to be too far from market value.  


Author(s):  
Iva Faridha Azahro ◽  
Nanih Machendrawaty ◽  
Hajir Tajiri

Tujuan dari peneliti ini yaitu untuk mengetahui (1) karakteristik kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung; (2) pola bimbingan orang tua asuh dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung; (3) hasil pola bimbingan orang tua asuh dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian deskriptif, pemilihan subjek dan informan dengan cara acak dan teknik pengumpulan datanya melalui observasi, dokumentasi dan wawancara terhadap enam orang anak asuh dan tiga orang tua asuh. Hasil penelitian yang diperoleh peneliti menyimpulkan bahwa anak sebelum memperoleh pengasuhan dari orang tua asuh di RPSAA memiliki karakteristik kecerdasan emosional rendah. Pola pengasuhan yang diterapkan di RPSAA kepada anak asuh adalah pola asuh demokratis. Sedangkan hasil pengasuhan dalam menumbuhkan kecerdasan emosional remaja di RPSAA Ciumbuleuit Bandung menyimpulkan bahwa anak asuh usia remaja telah memiliki kecerdasan emosional yang cukup baik, yaitu terlihat dari bagaimana cara mereka mampu mengendalikan segala perasaan yang pada dirinya, meskipun ada remaja yang belum sepenuhnya memenuhi aspek kecerdasan emosional.   The goal of these researchers is to figure out (1) characteristics of the emotional intelligence of teenagers in RPSAA Ciumbuleuit Bandung; (2) foster parents guidance pattern in fostering emotional intelligence RPSAA Ciumbuleuit Bandung in adolescents; (3) results foster parents guidance pattern in fostering emotional intelligence RPSAA Ciumbuleuit Bandung in teens. This research used the qualitative approach with descriptive research method, the selection of subjects and informants by means of random and data gathering techniques through observation, interview and documentation against six people and three foster care parents foster care. The research results obtained by researchers concluded that child before obtaining care of foster parents in RPSAA has the characteristic of low emotional intelligence. Parenting patterns are applied in the RPSAA to foster care parenting is democratic. While parenting results in fostering emotional intelligence RPSAA Ciumbuleuit Bandung teenager in concluding that foster care teens have had a pretty good emotional intelligence, that is visible from how they are able to control all the feelings on him, even though there are teenagers who do not yet fully meet aspects of emotional intelligence.


2019 ◽  
Vol 1 (2) ◽  
pp. 127-138
Author(s):  
Tunggal Bayu Laksono ◽  
Maidah Purwanti

Trafficking in persons is a criminal act of organized crime that occurs internationally. Indonesia, as one of the countries with the fourth largest population, has experienced this crime. One of the provinces that is the center of this biggest crime is East Nusa Tenggara. In this case, the Indonesian government through existing state institutions coordinates to eliminate the crime of trafficking in persons. Immigration as one of the agencies that deals with immigration traffic problems plays a major role in efforts to deal with the Crime of Trafficking in Persons. Coordination between one party and another is carried out by the provincial government of East Nusa Tenggara. However, improving coordination is a key point of success in handling the Crime of Trafficking in Persons. This research was conducted by conducting a literature case study which aims to find out more about the crime in question. This writing is done with a descriptive research method by describing the research results in a case study literature from various literatures used by the author.


2016 ◽  
Vol 2 (1) ◽  
pp. 102
Author(s):  
Asih Retno Dewi

Abstract: Performance measurement in determining the Tax Object Acquisition Value as the basis for the imposition of duties onAcquisition of Land and Building Rights is conducted by analysis tool using assessment sales ratio (ASR). ASR analysis aims todetermine the level of conformity of Tax Object Acquisition Value (NPOP) to land market value to determine whether Tax ObjectAcquisition Value is in proportion, experienced under assessment, or over- assessment. Moreover, this technique also aims tomeasure diversity (variability) to account the level of fairness of Tax Object Acquisition Value as the bases of Duty on Acquisitionof Land and Building Rights (BPHTB). The results shows that the determination of Tax Object Acquisition Value as the bases todetermine BPHTB in Ambarketawang is lower compared to its property market value (under-assessment occurred). The variabilityon the determination of Tax Object Sales Value NPOP as the bases to determine BPHTB in Ambarketawang village is high, impliesthat it does not indicate good uniformity.Keywords: Tax Object Acquisition Value, Property Market Value, Assessment Sales RatioIntisari: Pengukuran kinerja dalam penetapan Nilai Perolehan Objek Pajak (NPOP) sebagai dasar pengenaan Bea Perolehan Hakatas Tanah dan Bangunan (BPHTB) dilakukan dengan alat analisis assessment sales ratio(ASR). Analisis ASR bertujuan untukmengetahui tingkat kesesuaian NPOP terhadap nilai pasar tanah apakah dalam penetapan NPOP sudah proporsional, terjadi underassessment, atau over assessment. Selain itu, juga bertujuan untuk mengukur keberagaman (variabilitas) NPOP sehingga diketahuitingkat keadilan penetapan NPOP sebagai dasar pengenaan BPHTB. Hasil penelitian menunjukkan bahwa penetapan NPOP sebagaidasar pengenaan BPHTB di Desa Ambarketawang masih relatif rendah dibandingkan dengan nilai pasar tanahnya (terjadiunderassessment).Tingkat keberagaman dalam penetapan NJOP sebagai dasar penentuan BPHTB di Desa Ambarketawang sangattinggi atau tidak menunjukkan keseragaman yang baik.Kata kunci: NPOP, Nilai Pasar Tanah, Assessment Sales Ratio


2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Mulyadin Mulyadin ◽  
Amat Jaedun

Abstrak: Tujuan dari penelitian ini untuk mengungkapkan: (1) nilai-nilai semboyan maja labo dahu dalam pendidikan karakter;  (2) implementasi semboyan maja labo dahu dalam pendidikan karakter;  (3) efektivitas implementasi semboyan maja labo dahu dalam pendidikan karakter di MTs Negeri 1 Kota Bima. Penelitian ini adalah penelitian deskriptif kualitatif dengan menggunakan pendekatan studi kasus. Penentuan  subjek penelitian yang dilakukan dengan teknik purposive. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Data dianalisis dengan menggunakan teknik analisis kualitatif model interaktif dengan langkah-langkah: pengumpulan data, reduksi data, penyajian data, dan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) Nilai-nilai semboyan maja labo dahu sesuai dengan nilai-nilai dalam pendidikan karakter, yaitu: nilai religius, jujur, disiplin, mandiri, menghargai prestasi, dan cinta tanah air. (2) Implementasi semboyan maja labo dahu belum dirumuskan secara eksplisit atau dibakukan sebagai materi pelajaran. (3). Semboyan  maja labo dahu telah efektif memberikan pengetahuan moral tentang nilai-nilai semboyan maja labo dahu kepada siswa. Kata Kunci:   semboyan,  maja labo dahu,  pendidikan karakter MAJA LABO DAHU SLOGAN IN CHARACTER EDUCATION Abstract: The purpose of this research was to reveal: (1) ) the values of the maja labo dahu slogan in character education; (2)  the implementation of   maja labo dahu  slogan  in character education; (3) the effectiveness of the implementation  of maja labo dahu  slogan in character education in Public MTs 1 Bima City. This research is a qualitative descriptive research using case study approach in Public MTs 1 Bima City. Informants in this study were principals, teachers, and students of Public MTs 1 Bima City. Determination of research was subjects conducted with purposive techniques. Data were collected through observation, interviews, and documentation. The results showed that: (1) The values of maja labo dahu slogan were in accordance with the values in character education, namely: religious values, honest, disciplined, independent, appreciating achievement and loving the homeland. (2) the implementation of maja labo dahu slogan in Public MTs 1 Bima City was not formulated explicitly or standardized as subject matter. (3) The slogan maja labo dahu has effectively provided moral knowledge about the values of maja labo dahu  to learners. Keywords: Maja labo dahu slogan,,  character education


Author(s):  
Ulvy Shellyana Arifin ◽  
Hanin Niswatul Fauziyah

The research was intended to develop the worksheet  based on socioscientific issues that test expedibility, practical and effective in development the ability to think analytically of learners. The research site was conducted at SMPN 4 Ponorogo. The research method used research and development, with implementing research model of brog and gall. The research tools used were expert validation analysis sheets, assessments response and so on are used to test analytical thinking. And then the data treated was analyzed quantitatively as well as descriptive. Research results suggested that the product was worthy of using in the learning process. The product was also practical and effective in using to improve the ability of student analytical thought


2019 ◽  
Vol 9 (1) ◽  
pp. 001
Author(s):  
Amelia Amelia

This research was conducted to obtain what cause of overdue financing and how to overcome problems in the Astra Credit Company (ACC) Pontianak Branch. The variables of this study are single variables, non performing financing (NPF), which become indicators include External and Internal. The method used in this research is descriptive research method. The form of research is a case study. Data collection techniques are direct communication techniques, documentary study techniques. Data collection tools are interviews and archives. From the analysis in this study, the following conclusions are Inadequate human resources, Analysis at the outset of funding submissions, and East Pontianak Region which is the largest source problem


Jurnal Akta ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 365
Author(s):  
Dyatmika Malik ◽  
Sri Endah Wahyuningsih

The difference price that occurs, in the implementation of execution of the debtor’s collateral object, the creditor should pay attention on the debtor’s right, ie the debtor should get a normal price on the guaranteed good which is being executed. It is related to the debtor's obligation, in case that the object’s price is under the value of the debt. The issues raised in this study are how the process of selling immovable goods under the positive law in Indonesia, How the actions that can be done by the debtor if the guaranty is sold by the creditor below the market price, How legal protection for the debtor in selling the immovable goods under the provisions of Indonesia's positive law. The research method used was normative juridical research with approach of law, concept, and case study. The results of this study found that, first, the initial procedure in selling the immovable goods is through an auction request. The auction request is made by the seller, in this case the creditor. Second, if the sale is conducted through auction, it can be requested for loss of a lawsuit against the law only found any mistake in the implementation of auction procedures. And third, these aspects include: Debtor position related to the determination of the limit value, the position of the debtor in the event of auction cancellation; The position of the debtor in the case of the sale of a guaranteed underhand object; and the position of the debtor when the item has been sold and is in a third party.Keywords: Protection; Sale; Positive Law; Immovable Objects


2021 ◽  
Vol 1 (2) ◽  
pp. 53-62
Author(s):  
I Gusti Ayu Ngurah Trisna Widya Ningrum ◽  
I Wayan Lasmawan ◽  
I Nengah Suastika

This study aims to determine the effort to shape student character through the activities of intra-school student organizations (OSIS) in SMP Negeri 6 Singaraja. The research method used in this study is a qualitative descriptive research method that is research with direct decrease in spaciousness. In this study the determination of subjects and research objects using purposive sampling techniques, is data retrieval with several considerations so that the data will be more representative of all. Data collection using the method of observation, interviews, documentation and study of literature. Checking the validity of the data is obtained through data triangulation, method triangulation and source triangulation. The results of this study indicate that: (1) Character values applied through OSIS activities in which almost 18 character values are applied to students or all school members according to their respective portions. (2) One of the efforts to form student character through student council activities by participating in various activities that have been designed by student council, because in these activities can form student characters including participating in LKDS (Student Leadership Basic Training), in addition to other student council activities that can shape the character of students by conducting raids on every Saturday able to improve the discipline of all students in the school. (3) The obstacles in the effort to form student character through student council activities include lack of confidence in the student council members or student council organizers in carrying out activities or participating in activities, the difficulty of regulating hours between playing, studying, and organizing, this happens because of background and economics differentstudents.


Tunas Agraria ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 141-171
Author(s):  
Shelvi Manurung ◽  
Rofiq Laksmana ◽  
Priyo Katon Prasetyo

Abstract: On the Land acquisition process, the therm consignment is known.If no consensus is reached in the deliberations, then the rightful party may file an objection to the local district court for 14 working days after the consultation period. If the party entitled to refuse and not to file a clearance, by law shall be deemed to receive the form and/or amount of the indemnity. The compensation money is deposited to the local district court (consignment). Based on the above objectives, the objectives of this research are to (1) identify the consignment causation factor and the consignment reason that is not taken in the local court; (2) to find out the form of settlement of cash compensation money not taken by the party entitled.The research method used is qualitative descriptive research with case study method. This research is intended to describe the factors and causes of consignment that are not taken by the parties and the settlement of money settlement money compensation is not taken by the party entitled.The results of the research showed why the consigment is not taken from the local cout are: (1) Land owner rejects the form and / or amount of compensation, (2) The object of land procurement is still disputed its ownership and (3) The entitled party is not known.Keywords: consignment, compensation, objection, land aquisitionIntisari: Dalam proses pengadaan tanah untuk kepentingan umum dikenal istilah konsinya-si.Apabila dalam musyawarah kesepakatan tentang ganti kerugian tidak tercapai kesepakatan, maka pihak yang berhak dapat mengajukan keberatan ke pengadilan negeri setempat selama 14 hari kerja setelah musyawarah. Apabila tidak mengajukan keberatan, makauang ganti kerugian tersebut dititipkan ke pengadilan negeri setempat (konsinyasi). Berdasarkan hal tersebut maka tujuan penelitian ini adalah untuk (1) mengetahui faktor penyebab konsinyasi dan alasan konsinyasi yang tidak di ambil; (2) untuk mengetahui bentuk penyelesaian konsinyasi yang tidak diambil oleh pihak yang berhak. Metode penelitian adalah penelitian deskriptif kualitatif dengan metode studi kasus. Penelitian ini mendeskripsikan faktor penyebab dan alasan konsinyasi yang tidak di ambil oleh pihak yang berhak serta upaya penyelesaian penitipan uang ganti kerugiannya.Hasil penelitian menunjukkan bahwa faktor penyebab konsinyasi tidak diambil ada-lah: (1) penerima ganti rugi menolak bentuk dan/atau besarnya ganti kerugian, (2) bidang tanahnyamasih dipersengketakan kepemilikannya dan (3) pihak yang berhak tidak diketahui keberadaannya.Kata Kunci: konsinyasi, uang ganti kerugian, keberatan, pengadaan tanah


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