TINJAUAN RAGAM METODE PENILAIAN MASSAL

Authors

  • Dhian Adhetiya Safitra Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31092/jia.v6i2.1849

Abstract

Property tax is the dominant tax revenue in various regions in Indonesia and even the world. Its imposition cycle is always associated with mass grading. However, when considering the definition of mass appraisal, the mass appraisal procedure can be applied for other purposes. With a qualitative approach, this study aims to look at the implementation of mass assessments in several countries, the methods known in the literature, and the challenges of mass assessments in Indonesia. From the results of data processing, Hong Kong, Malaysia, and Australia use mass valuations for property tax purposes but with different methods. In addition, it found that there are at least two large groups of assessment methods based on artificial intelligence and geographic information system. In Indonesia, the principle of mass valuation link to taxation purposes in regulations and standards.

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Published

2022-12-21

Issue

Vol. 6 No. 2 (2022): Edisi November 2022

Section

Articles

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