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All Journal Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Ekonomi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Indonesia Sosial Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Usman Sastradipraja
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Achmad Yani Cimahi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Tingkat Akurasi Penetapan Nilai Jual Objek Pajak Bumi dengan Harga Pasar Tanah Menggunakan Metode Assessment Sales Ratio: Studi Empiris di Kecamatan Cisaat Kabupaten Sukabumi Jodhistira Sarwa Adhigana; Usman Sastradipraja
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11506

Abstract

This study aims to analyze the level of accuracy, uniformity, and the tendency toward regressivity or progressivity in the determination of Land Tax Object Sales Value (Nilai Jual Objek Pajak/NJOP) compared to land market values in Cisaat District, Sukabumi Regency. The research employs a descriptive qualitative approach using the Assessment Sales Ratio (ASR) method as an analytical tool to evaluate the conformity between NJOP and land market prices. The data were obtained from 33 land sale transactions conducted in 2024, which were selected based on applicable regulatory criteria. The results indicate that most land NJOP values in Cisaat District remain below market values, resulting in a relatively low level of accuracy that does not meet the standards recommended by the Directorate General of Taxes and the International Association of Assessing Officers (IAAO). Furthermore, the uniformity of NJOP determination across regions is found to be low, as reflected by significant disparities in ASR values. The study also reveals a regressive tendency in NJOP determination, where properties with lower market values are subject to higher effective tax burdens compared to higher-value properties. These findings highlight the need for periodic reappraisal and systematic updating of the NJOP database to enhance tax equity and optimize local revenue from Rural and Urban Land and Building Tax (PBB-P2).
Pengaruh Kompetensi, Akuntabilitas dan Independensi Terhadap Kualitas Hasil Pengawasan oleh Inspektorat Kabupaten Sukabumi Nurlaeliyah Rahayu; Usman Sastradipraja
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11589

Abstract

This study aims to analyze the effect of competence, accountability, and independence on the quality of supervisory outcomes conducted by the Inspectorate of Sukabumi Regency. The quality of supervisory outcomes is a crucial element in supporting the implementation of good governance, particularly in enhancing accountability and transparency in regional financial management. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to Internal Auditors and Functional Officials for the Supervision of Regional Government Affairs (P2UPD) at the Inspectorate of Sukabumi Regency. Data analysis techniques include validity and reliability testing, classical assumption tests, and multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study are expected to indicate that competence, accountability, and independence have a significant effect, both partially and simultaneously, on the quality of supervisory outcomes. The findings are expected to contribute theoretically to the development of public sector accounting studies and practically to provide recommendations for improving the quality of internal supervision and strengthening accountable, transparent, and integrity-based local governance.
Co-Authors Annisa Yuniar Larasati Ayu Amelia Yulianti Bani Binekas Inas Atikah Jodhistira Sarwa Adhigana Maryani, Neni Nur Hasna Muadz Nurlaeliyah Rahayu Purwanto R. Andhika Musyaffa Hendra Rara Daffa Napaky Rizal Abidi Rizki Indrawan Shafa Salsabila Arafani Sofia Windarti