Andri Hernandi
Lebak Regency, one of the largest districts in Banten Province with an area of 330,507.18 ha, will certainly experience the impact of the delegation of central authority to the regions regarding PBB-P2. PBB-P2 is a mainstay sector for increasing Regional Original Income (PAD). PBB-P2's contribution is around 17% of total revenue from the regional taxes and levies sector. In line with development financing needs, it is necessary to adjust the Tax Object Sales Value data. One aspect of adjusting NJOP data requires human resources at the Lebak Regency Regional Revenue Agency to analyze the tax data. Apart from that, socialization of adjustments to the selling value of tax objects to the public needs to be carried out in order to increase awareness in participating in their obligations as taxpayers.
This assistance is carried out by applying adjustments to NJOP PBB P2 using the Spatial Adaptive Oriented Land Value Determination / SALAD Spatial Model. The SALAD model was developed by the Spatial and Cadastre Systems KK which is the development of a land value determination model based on targets (Target Oriented) and based on tendencies/trends (Trend Oriented em>) so that adaptation of the two determination models is needed by adding factors that will influence the determination of land value, such as spatial planning (spatial planning), geospatial data analysis, people's purchasing power ( power purchasing), public expenditure (expenditure), inflation, as well as other economic, cultural, social and spatial factors.
The aim of this activity is to provide assistance to Lebak Regency Regional Revenue Agency agencies in adjusting the value of urban and rural land and building tax objects by utilizing the Spatial Adaptive Oriented Land Value Determination (SALAD) Model.
The benefits of this mentoring activity, for local governments, can increase Regional Original Income from the Tax sector, for faculties it can be useful for increasing the expertise of lecturers in faculties and then continuing with the next collaboration to increase the Main Performance Index (IKU) of Faculties with the signing of the PKS between FITB and BAPPENDA Lebak Regency . Village communities, especially village officials, can provide education regarding the importance of taxation in improving village economic development.