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Figure 16. Land Value Zone
4.2.1.2. Land Value Zone by INLA
The process is a kind of iterative work where need of both of market knowledge and land parcels values, but also use of reliable sales. It is easiest to
start with large roads. The highest prices are found along roads with a lot of traffic or other places where there are a lot of people in movement. Land zones
determined by delineation the same market data. The weakness of this model does not take care of all value factors that
affect the market value. Some factors are not so common, or sometimes the value factor is exceptional proportion, and therefore excluded from the model. If this
affects the market value significantly, than there are possibilities to adjust the value derived from the model. For adjustments, it needs the manual work. This is
costly and there can be rules, when adjustments shall be possible to carry through.
36 ..
Figure 17. Value Zone Map by INLA Project
4.2.1.3. Land Value Zone by PBB
Figure 18 is the land value zone from PBB which has the same estimation location similar with figure 17 and it is the sketch of map ZNT, it delineated
manually by the expert. The expert also determines the process of NJOP and taxation value.
Norm Value: 2.200.000 to 2.500.000
1 1.900.000 to 2.200.000
4 1.600.000 to 1.900.000
5 1.300.000 to 1.600.000
2 1.000.000 to 1.300.000
1
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Figure 18. ZNT Map from PBB Source : Kantor Pelayanan Pajak Bumi dan Bangunan
Kab. Bogor, 2006
Zone 4 in figure 16 and 18 is the zone that has no access infrastructure, so in the land zone classification it is categorized as the lowest level zone.
The comparison land value zone between Taxation General Directorate for Land and Building Tax PBB and Land Value Zone by Automation:
Table 2. Land Value Zones Comparison
Land Value Zone by Automation Land Value Zone by PBB
No Description
No Description
1 Limited variable
1 Complex variable
2 Computerization
2 Manually
3 Simple process
3 Complicated process
4 Fast and inexpensive
4 Slow and expensive
5 The value based on the objective
data spatial, non-spatial and the spatial analysis, and minimum
influenced by the expert opinion. 5
The value based on the expert opinion and it is very dominant
from the begining until the end of the process.
6 Not yet applied
6 Already applied for the taxation
Similar Zone - 1 Similar Zone - 2
Similar Zone - 4 Similar Zone - 3
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4.2.2. Land Value
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