Analysis of Tax Object Sale Value (NJOP) and Land Value Change On Integrated Zoning Area (Study Case: Pakal and Benowo District, Surabaya City)

The urban development generally will only be focused on certain areas as a center of business and government activities. This causes unbalanced situation at certain areas. The Government of Surabaya City then released Surabaya City’s Regional Medium-Term Development Plan (RPJMD 2016-2021) which stated that the Surabaya City has a strategic area that has the potential to be developed sustainably to support the existence of the development of urban areas in the future. One of them is the integrated area of West Surabaya which located at Pakal and Benowo District. The changes of land value can be analyzed through Land Value Zone Map (ZNT) of 2016 as the beginning period of the RPJMD that has been overlaid with ZNT map of 2020 as the current land value condition and then visualized in thematic maps in the form of bar charts, choropleth and bivariate maps. From this study 66 new land value zones were produced according to land characteristics with the highest Average Indication Value (NIR) Zone in the RKB1 which is Rp 26.623.238/ m2 with range of NJOP Rp 23.000.000 - Rp 31.000.000.While the lowest zone is at KMP4 zone with NIR Rp 1.587.922/m2 and range of NJOP Rp 1.490.000 - Rp 1.655.000. Changes of land values in the districts of Pakal and Benowo as Integrated Areas of West Surabaya have increased significantly each year. The highest increase was in the RKB1 zone that located in Sememi Sub-district with 5537,724% of land value changes. While the lowest increase was in the KMP4 zone that located in Pakal Subdistricts with 50,5% of land value changes. Through buffering analysis of some publict fasilities objects in Pakal and Benowo Districts, it is known that the development carried out by the government of these objects affects the increase of land value around them.


Introduction
Surabaya City as the capital of East Java Province is one of the cities with high population density. [1] For solving the problem of unbalanced situation between areas, The Government of Surabaya City then released Surabaya City's Regional Medium-Term Development Plan (RPJMD 2016-2021) [2] which stated that the Surabaya City has a strategic area that has the potential to be developed sustainably to support the existence of the development of urban areas in the future. One of them is the integrated area of West Surabaya which located at Pakal and Benowo District. These areas then experiencing changes in land value for the last several year. IOP Conf. Series: Earth and Environmental Science 731 (2021) 012018 IOP Publishing doi:10.1088/1755-1315/731/1/012018 2 Land value is a measurement based on the ability of the land economically in relation to its productivity and economic strategy [3]. The factors that influence land prices are many and varied. One of the Government factors that affect land value changes is land zoning [4]. Because through zoning a designation of functions and activities to be developed in the region can be determined which can then affect changes in land prices in it.
In this study, the land value changes will be determined from several thematic maps using the overlay method between maps and also buffering on several public facilities objects.

Study area
The research location was conducted in Pakal and Benowo Districts which are Integrated Area of West Surabaya. Pakal and Benowo Districts are located in the West Surabaya area with their respective area 22.07 km² and 23.73 km².The research location locations can be seen in figure 1.

Data and equipment
The data survey used to support this research are: x Sample data from market price surveys in Pakal and Benowo districts in 2020.
x Location coordinates of sample points of land price surveys.
x Shapefile data of the West Outer Ring Road (JLLB) of Surabaya City x Aerial Photos the City of Surabaya in 2016 used as a map basemap.
The equipment used in this research is data processing software, including: x Microsoft Excel used to calculate adjustment of land value.

Processing data
In this research, the steps of data processing are explained in the following subsections. b) Adjustment and Land Value Correction. The price of land obtained from field survey results cannot be used directly for research material. Therefore it is necessary to make some adjustments to the land price. The land price samples should be fulfilled the quantitative requirements of the difference in land values between the samples in each zone that is <30%.
NIR is the average of market value that can represent the value of land in a each ZNT [5].After adjusting the land value, the NIR calculation can be done by adding a minimum of 3 land value data and calculating the average so that NIR is obtained in each zone. Difference is calculated between each zones so that it can be seen the amount of change that occurs in land values.

Result and Analysis of Deliniation
The process of making the initial zone delineation in Pakal and Benowo Districts is based on similarities and the influence of the surrounding environment such as land location and accesibility. Delineation is used to assist in taking samples of land price points which are then plotted in each zone. Each zone is taken at least 3 sample points by the provisions of the Director-General of Tax Circular Number: SE-25 / PJ.6 / 2006 [5].

Result and Analysisof Land Values Calculation
In this study the sample of land price data used is the selling price data which is information in the form of transaction prices or bid prices of a land and / or building. To get the Average Indication Value (NIR) in each zone, it is necessary to have an adjustment in each data sample obtained through a field survey. Adjustments were made in accordance with the Indonesian Appraisal Standards (SPI) Edition VI 2015 by The Indonesian Appraisal Professional Society (MAPPI) [6]. The following is an explanation from the adjustment of land price data: a) Adjustmen of Data Types In the type of data adjustment consists of data types in the form of offers or transactions. In this study, the offer price obtained from the direct owner will be given a percentage of -5%, while from the broker,developer or agent is given the percentage of -10%. b) Adjustment of Data Sources Adjustments to the data source consist of the owner and broker. Land price information obtained from direct owners will be given a percentage of 0%, for information on land prices obtained from brokers given the percentage of -2%.

c) Adjustment of Zone Usage
If the usage of land is equal to the majority usage of land in a zone, then the land is given a percentage of 0%. For different types of land usage with the majority in the vicinity such as warehousing, shophouses and others, an increase or decrease in percentage of 15%-10% is carried out.

d) Adjustment Physical Condition -Contour
In the case study area, a percentage of 0% is given for adjustments to contours.
-Area In this study the% value given to the sample depends on the size of the land. The amount given will increase every multiple of 100 m 2 in land area.
-Location On the adjustment of the location of the land in the housing is divided into road hooks, street corners and middle of the road. The hook adjustment is given a percentage of -2% and the street corner is given a percentage of 2%, because the position of the hook or the corner of the road affects the high price of the land. Whereas with land located in the middle of the road a percentage of 0% will be given. f) Adjustment of Time If the transaction / offer data is price data before or after March 2020, an increase or decrease of 1% will be given each month.

Result and Analysis Calculation of Average Indication Value a) NIR Calcultion of Each Zone
Each zone is calculated to get an Average Indication Value (NIR). NIR can be obtained by calculating the average of the land market price indication data contained in the same zone.
Here are some of the results of the calculation of NIR Indications:   In the period of 2017-2018, the highest change in NJOP value of 165.242% occurred in the settlement area located in Benowo Sub-District, Pakal District. Then for the lowest NJOP value change of 8.11% occurred in the warehousing area located in Tambak Osowilangun Sub-District, Benowo District.
In the period 2018 and 2019, a change in NJOP value of 445% occurred in the residential area located in the Sub-District of Babat Jerawat, Pakal District. Whereas the NJOP value for other zones did not change from the NJOP value of the previous year.  The highest change in land value is in the RKB1 zone. The RKB1 zone is experiencing a change in the function of land use from vacant land to Central Business District (CBD). The RKB1 zone is located in Sememi Sub-District, Benowo District. Changes in land values that occur in this zone that is equal to 5637,724%. As in the calculation Table 3     From the analysis using a buffer with a radius of 3 kilometers from the object point of the JLLB West Outer Ring Road, the highest land value in the PRB 6 zone with an NIR of Rp 9.671.269/m 2 and an NJOP range of Rp 9.250.000 to Rp 10.040.000 located in Sememi Sub-District, Benowo District. Zone PRB6 is a residential zone and is located at a radius of 1 kilometer from the JLLB road. The lowest land value was obtained in the KMP4 zone with an NIR of Rp 1.587.922/m 2 and an NJOP range of Rp1.490.000 to Rp 1.655.000 which is a settlement zone and located within a 2 kilometer radius of the JLLB Road. KMP Zone 4 is located in Pakal Sub-District, Pakal District. The highest land value change was obtained in the RKB1 zone of 5637,724% which is a new Central Business District (CBD) area and located within a radius of 1 kilometer from the object of the Outer West Ring Road (JLLB) located in Sememi Sub-District, Benowo District. In this zone there is a change of land usage from vacant land to a CBD zone. The lowest land value change occurred in the KMP4 zone of 53,868% which is a settlement zone and located at a radius of 2 kilometers from the object of the JLLB Road. The KMP4 zone is located in Pakal Sub-District, Pakal District.

Conclusion
From the research that has been done, it can be concluded that: The highest change in NJOP value of 445% occurred in the 2018-2019 period, in the residential area located in the Sub-District of Babat Jerawat, Pakal District. The lowest change in NJOP value of of 8.11% occurred in the 2017-2018 period, in the warehousing area located in Tambak Osowilangun Sub-District, Benowo District. The zone with the highest value is in the RKB1 zone with an NIR of Rp. 26.623.038 /m 2 and an NJOP range of Rp. 25.300.000 to Rp. 26.690.000, while the zone with the lowest value is in the KMP4 zone with an NIR of Rp. 1.587.922 /m 2 . and the NJOP range of Rp 1.490.000 to Rp 1.655.000. In the Bivariate Map of Prices and Land Value Changes in Pakal and Benowo Districts the highest land value change was in the RKB1 zone of 5537,724%, while the lowest land value change was in the KMP4 zone of 50,5%.