Analisis Kesesuaian Nilai Jual Objek Pajak (NJOP) dan Nilai Pasar Tanah Untuk Optimalisasi Pendapatan Asli Daerah (PAD)  di Kecamatan Oebobo-Kota Kupang

Tessa Iemanuella Loainak; Aldarine Molidya; Rikhard Titing Christoper Bolang

doi:10.55606/srj-yappi.v4i2.2517

Authors

Tessa Iemanuella Loainak Universitas Nusa Cendana
Aldarine Molidya Universitas Nusa Cendana
Rikhard Titing Christoper Bolang Universitas Nusa Cendana

DOI:

https://doi.org/10.55606/srj-yappi.v4i2.2517

Keywords:

Fiscal Optimization, Land Market Value, Local Own-Source Revenue, NJOP, PBB-P2

Abstract

This study aims to analyze the conformity between the Tax Object Sales Value (NJOP) and land market value and its implications for optimizing Local Own-Source Revenue (PAD) from the Rural and Urban Land and Building Tax (PBB-P2) sector in Oebobo District, Kupang City. The research employed a quantitative approach with descriptive and comparative methods. Data were obtained from the Kupang City Regional Revenue Agency (Bapenda), the Directorate General of Fiscal Balance (DJPK), land market surveys, and property transaction data. The analysis was conducted by comparing NJOP values with actual land market prices using conformity ratio analysis. The results indicate that the conformity level between NJOP and land market value in Oebobo District remains low, ranging from 7.97% to 12.06%. Oetete Village recorded the highest conformity level at 12.06%, while Kayu Putih Village showed the lowest at 7.97%. These findings demonstrate that the NJOP determined by the local government has not yet reflected the actual market value of land. Although the realization of PBB-P2 revenue during 2021–2025 showed relatively effective performance, the low NJOP has caused the tax base to remain below the actual economic value of land, thereby limiting the optimization of PAD. Therefore, periodic and market-based NJOP adjustments are necessary to improve fiscal fairness, strengthen the regional tax base, and increase local revenue from the PBB-P2 sector sustainably.

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