Variables Affecting ZNT Implementation in Communities Semarang City

Abstract

The Land and Building Tax Imposition Base (NJOP) is used to determine the basis for Land and Building Taxes. But in reality, NJOP sometimes does not match fair market values. By land valuation experts, a method was formed which approached real land prices, namely the Land Value Zone (ZNT). ZNT in its application and development raises diverse responses. For that, we need to study variables affecting the implementation of ZNT in the community. Therefore, the city of Semarang is considered suitable for case studies on the implementation of ZNT because it is the center of economic activity in Central Java Province. This research is expected to provide benefits regarding the implementation of ZNT as a method to determine the amount of NJOP. The level of acceptance of ZNT implementation in society is measured by 10 variables. The data in this study were obtained using a questionnaire sampling to community. Questionnaire results are then analyzed so as to help further explain statistical results that have been obtained. Facts on the ground show that the people of Semarang City feel the ease and accuracy as well as the fair transparency of market prices for land in ZNT. The analysis results that have been found, there are 3 variables that most influence, namely politics, communication with the parties concerned, and socialization of ZNT. Those improvements are needed on the internal and external factors of the ZNT method and coordination, communication and cooperation between the government and the community.