scholarly journals ASSESSMENT SALES RATIO, SUATU ALAT PENGUKUR KINERJA PENETAPAN NPOP (Studi di Desa Ambarketawang, Sleman)

2016 ◽  
Vol 2 (1) ◽  
pp. 102
Author(s):  
Asih Retno Dewi
Keyword(s):  
Performance Measurement ◽  
Market Value ◽  
Land Market ◽  
Analysis Tool ◽  
Property Market

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

scholarly journals ASSESSMENT SALES RATIO, SUATU ALAT PENGUKUR KINERJA PENETAPAN NPOP (Studi di Desa Ambarketawang, Sleman)

2016 ◽  
Vol 2 (1) ◽  
pp. 102
Author(s):  
Asih Retno Dewi
Keyword(s):  
Performance Measurement ◽  
Market Value ◽  
Land Market ◽  
Analysis Tool ◽  
Value Assessment ◽  
Property Market

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

Systematic Approach to Measuring ILI Tool Performance

2014 ◽  
Author(s):  
Sean Keane ◽  
Karmun Cheng ◽  
Kaitlyn Korol
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
New Technologies ◽  
Efficient Reduction ◽  
Tool Performance ◽  
Typical Performance ◽  
Substantial Investment ◽  
Integrity Management ◽  
Insight Into

In-line inspection (ILI) tools play an important role within integrity management and substantial investment is made to continuously advance performance of the existing technologies and, where necessary, to develop new technologies. Performance measurement is typically focused for the purpose of understanding the measured performance in relation to the ILI vendor specification and for the determination of residual uncertainty regarding pipeline integrity. These performance measures may not provide the necessary insight into what type of investment into a technology is necessary to further reduce residual uncertainty regarding pipeline integrity, and beyond that, what investment, as an operator, results in an effective and efficient reduction in uncertainty. The paper proposes a reliability based approach for investigating uncertainty associated with ultrasonic crack ILI technology for the purpose of identifying efficient investment into the technology that results in an effective and measurable improvement. Typical performance measures and novel performance measurement methods are presented and reviewed with respect to what information they can provide to assist in investment decisions. Finally, general observations are made regarding Enbridge’s experience using ultrasonic crack ILI technology and areas currently being investigated.

scholarly journals The Effect of Financial Leverage, Operating Leverage and Current Ratio on Profitability at PT. Manunggal Persada Jakarta

2019 ◽  
Vol 3 (2) ◽  
pp. 135
Author(s):  
Waluyo Jati
Keyword(s):  
Hypothesis Testing ◽  
Regression Coefficient ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Financial Leverage ◽  
Current Ratio ◽  
Independent Variable ◽  
Operating Leverage

Funds can be obtained from company owners or from outside parties. The purpose of this study was to determine the effect of financial leverage, operating leverage and current ratio on profitability at PT. Manunggal Persada Jakarta. The method used in this research is descriptive with an associative approach, the sampling technique used is proportional random sampling using the census or saturated sampling method with a sample of 7 years of financial statements. The analysis tool uses classical assumption testing, regression testing, determination coefficient testing and hypothesis testing. The results of the study concluded that the regression coefficient value of Financial leverage of 0.005 was positive with a contribution of 19.3%. Hypothesis testing obtained a significance value of 0.324> 0.05. Regression coefficient value of Operating leverage of 0.001 is positive with a contribution of 16.5%. Hypothesis testing obtained a significance value of 0.368> 0.05. Current coefficient regression value of 0.158 is positive with a contribution of 31.9%. Hypothesis testing obtained a significance value of 0.187> 0.05. Obtained a regression equation Y = 0.110 + 0.009X1 + 0.001X2 + 0.177X3, the regression coefficient value of each positive independent variable with a correlation of 0.927 and a coefficient of determination of 85.8% while the remaining 14.2% is influenced by other factors. Hypothesis testing obtained by calculating Fcount> Ftable or (6.064> 4.120). Thus simultaneously there is a positive and significant effect between financial leverage, operating leverage and current ratio to rentability.

scholarly journals Spatial Analysis to Determine Groundwater Recharge Area in Purworejo Regency, Central Java Province/Indonesia

2018 ◽  
Vol 73 ◽  
pp. 03025 ◽  
Author(s):  
Thomas Triadi Putranto ◽  
Daniel Eko Aryanto
Keyword(s):  
Land Use ◽  
Spatial Analysis ◽  
Groundwater Recharge ◽  
Protected Area ◽  
Analysis Tool ◽  
Recharge Area ◽  
Rock Permeability ◽  
Central Java ◽  
The Impact

The impact of land use change will lead to a reduction of the land that is supposed to be for the groundwater recharge area. The area which is previously as a protected area, becoming a cultivated area. Determination of groundwater recharge areas is needed to ensure the availability of groundwater in Purworejo regency. The objective of this study is at determining the suitability of land use for groundwater recharge areas. The method was developed by using spatial analysis tool based on rating and weighting value of some parameters, i.e. rock permeability, rainfall, land use, soil type, slope, and depth of groundwater depth. Results conduct that the groundwater recharge area covers around 42,192 ha. Most of the groundwater recharge areas are located in the protected area, but there are several occupied by cultivated areas.

The property market, property valuations and property performance measurement

1985 ◽  
Vol 112 (1) ◽  
pp. 19-60 ◽  
Author(s):  
David P. Hager ◽  
David J. Lord
Keyword(s):  
Mathematical Model ◽  
Mathematical Models ◽  
Performance Measurement ◽  
The Other ◽  
Property Market ◽  
Institutional Investment ◽  
Property Valuation ◽  
Valuation Method ◽  
Property Performance

1.1. The Institute has discussed papers on most aspects of institutional investment in recent years, with the notable exception of property. This is not due to the lack of importance of this investment sector to pension funds and life offices, but perhaps to the greater role of actuaries (rather than surveyors) in the other investment media and to the interest in mathematical models for gilts and equities.1.2. In this paper we have not tried to produce a mathematical model of the property market, a new valuation method for property or solutions to the extensive problems of property performance measurement and indices. We have, however, tried to pull together, in a single paper, the volumes of material on the property market and property valuation methods. We have also tried to set down some of the pitfalls of property performance measurement, which often tend to be overlooked in the relentless pursuit for more statistics in this important area.

Emissions Allowances: Accounting and Public Policy Issues

2010 ◽  
Vol 10 (1) ◽  
pp. 105-121 ◽  
Author(s):  
Cecily Raiborn ◽  
Marc Massoud
Keyword(s):  
Public Policy ◽  
Financial Incentive ◽  
Market Value ◽  
Alternative Methods ◽  
Paper Briefly ◽  
Policy Issues ◽  
Tax Incentive ◽  
Reduce Emissions ◽  
Fair Market Value

ABSTRACT: This paper briefly describes cap and trade programs. Emission allowances in such programs can be used, sold, or retired by recipient companies. Such allowances provide value for the recipient organization and necessitate the determination of proper accounting for their receipt. The accounting suggested by IFRIC 3 is discussed and suggestions are made as to alternative methods to account for emission allowances. However, to truly provide companies with financial incentive to reduce emissions and to retire, rather than sell, their emission allowances, public policy needs to be changed to provide a tax incentive equivalent to the fair market value of retired allowances to compliant companies.

MARKET VALUE DETERMINATION OF THE CITY LANDs IN GATCHINA OF LENINGRAD REGION

2016 ◽  
pp. 12-18
Author(s):  
Vasiliy Kovyazin ◽  
◽  
Ol’ga Lepikhina ◽  
Viktor Zimin
Keyword(s):  
Market Value ◽  
Leningrad Region ◽  
Value Determination ◽  
The City
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