ANALISIS DAMPAK KENAIKAN/ PENYESUAIAN NILAI JUAL OBJEK PAJAK (NJOP) PADA TRANSAKSI PERALIHAN HAK ATAS TANAH OLEH MASYARAKAT DI KOTA MALANG

Often undergo adjustments in accordance with the dynamics of land market values and local government policies so that NJOP can experience an increase. The impact of the tremendous increase in NJOP was the skyrocketing Fee for Acquisition of Land and Building Rights (BPHTB). Taxes that enter the regional treasury are borne by the purchaser of the land or building. The value is 5% of the transaction value. The average land price in Malang City has increased by 500%. There are also those that have increased 10 times. Of course, this has a big influence on property prices in the city of flowers. This research aims to analyze the factors causing the increase in NJOP in Malang City and understand the impact of the increase in NJOP. The research that the author uses is empirical juridical legal research. Data collection was carried out through interviews and document studies which were described descriptively. The research results show that the increase in NJOP in Malang City is based on several factors, including economic factors, legal considerations, social considerations, technical considerations, and other consideration factors. Each regional government has different conditions for determining the type of regional tax object, so it is also different in determining indicators as a consideration for increasing the NJOP. Regarding the factors and indicators used to consider the NJOP increase, there are no problems, but the decision to determine the amount of the NJOP increase has caused problems and had a series of impacts on all levels of society. The conclusion obtained from this research is that the impact caused by the increase in NJOP which is considered fantastic, can be categorized into two things, namely positive impacts and negative impacts. The author's recommendation is that the increase/adjustment of the NJOP should be a serious concern for the government to review, because a high increase actually creates new problems, both socially and economically.