Open AccessAspek Penilaian dalam Transaksi Pengalihan Hak atas Tanah dan/atau Bangunan
Author(s) -
Ferry Irawan,
Ferdy Subaga Benu
Publication year - 2021
Publication title -
jurnal manajemen keuangan publik
Language(s) - English
Resource type - Journals
ISSN - 2581-1207
DOI - 10.31092/jmkp.v5i2.1242
Subject(s) - valuation (finance) , database transaction , business , transaction cost , land value , value (mathematics) , computer science , accounting , finance , database , natural resource economics , economics , machine learning
This research aims to review the implementation of the appraisal in the transaction of transferring rights to land and/or buildings at the Ciawi Small Tax Office (STO) and identify the constraints that arise in the field during the appraisal process. This study uses a descriptive qualitative approach in order to capture the process of valuation. The results showed that implementation of the appraisal in the transaction of transferring rights to land and/or buildings at the Ciawi Small Tax Office (STO) is carried out in six steps. These steps are: (1) identification of the problem, (2) data collection, (3) data analysis, (4) application of the approaches to value, (5) final opinion of value, and (6) report of defined value.
Keywords: Property Valuation, Transfer of Rights to Land and or Building, Valuation