<![CDATA[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stem from three aspects: internal tax administration (administrative incapacity, absence of certified tax appraisers, outdated local regulations and ZNT maps, and weak data integration); geography (expansive areas, unnumbered alley locations, and absentee landlords); and external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).]]>
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