The Role Of Sismiop (Information Management System Of Tax Object) In Land And Building Tax Revenues (A Case Study At The Regional Revenue Agency, Medan)
- https://doi.org/10.2991/ebic-17.2018.17How to use a DOI?
- NJOP of Land; Market Value; Land Area; Road Width; Location
The gap between NJOP (Tax Object Sales Value) of land, issued by the Regional Revenue Agency, Medan, and market value of each tax object today is worthwhile to be analyzed. The objective of the research was to find out to analyze whether some factors such as land area, road width, and location had the significant influence on land value simultaneously. The data were analyzed by using multiple linear regression analysis and by conducting observation. The samples were taken by using simple random sampling technique by numbering each population unit and drawing them randomly. Slovin formula was used to find out the number of samples. There were 100 samples which were mostly distributed in 6 kelurahan (villages): Kelurahan Suka Maju, Kelurahan Titi Kuning, Kelurahan Kedai Durian, Kelurahan Pangkalan Masyhur, Kelurahan Gedung Johor, and Kelurahan Kwala Bekala which was located in Medan Johor Sub-district The result of the research showed that at =5%, the variable of land area had the negative but significant influence on land value and the variable of road width had the positive and significant influence on land value. Meanwhile, the variable of location did not have any significant influence on land value. The conclusion was that independent variables of land area, road width, and location simultaneously could explain the changes in dependent variable of land value.
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Farel Siregar PY - 2018/01 DA - 2018/01 TI - The Role Of Sismiop (Information Management System Of Tax Object) In Land And Building Tax Revenues (A Case Study At The Regional Revenue Agency, Medan) BT - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017) PB - Atlantis Press SP - 93 EP - 101 SN - 2352-5428 UR - https://doi.org/10.2991/ebic-17.2018.17 DO - https://doi.org/10.2991/ebic-17.2018.17 ID - Siregar2018/01 ER -