Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan
Al Ardhi Fil Awali
Fakultas Hukum Universitas Muhammadiyah Palembang
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PELAKSANAAN PENILAIAN INDIVIDUAL OBJEK KHUSUS RUMAH KOS DALAM PENETAPAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN INDRALAYA UTARA KABUPATEN OGAN ILIR Al Ardhi Fil Awali; Erli Salia; Helwan Kasra
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 13 No. 10 (2026): 2026 Oktober
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v13i10.1367

Abstract

This study analyzes the implementation of Individual Assessment for Special Objects (PIOK) on boarding houses in Land and Building Tax assessment in North Indralaya District, Ogan Ilir Regency, and its constraining factors. The results indicate that PIOK implementation is not yet optimal. Administratively, most large-scale boarding houses (20–40 rooms) remain passively registered as ordinary residential houses. The Ogan Ilir Bapenda technical team has not implemented the Income Approach mandated by MoF Regulation No. 85/2024, relying instead on conventional Cost Approach via visual inspections. Consequently, the determined Taxable Object Sale Value (NJOP) suffers from undervaluation and fails to reflect the real economic market value around Sriwijaya University. Constraints stem from three aspects: internal tax administration (administrative incapacity, absence of certified tax appraisers, outdated local regulations and ZNT maps, and weak data integration); geography (expansive areas, unnumbered alley locations, and absentee landlords); and external taxpayers (low tax morale, resistance, denied inspection access, and financial underreporting).
Co-Authors Erli Salia Helwan Kasra