Diagnosis Konsistensi Internal Nilai Akta Transaksi Tanah untuk Penilaian Massal di Kota Balikpapan dan Wilayah Penyangga Ibu Kota Nusantara

Main Article Content

Agung Iman Setyawan
Raden Danang Dwi Kurniawan
Haqlino

Abstract

Penelitian ini bertujuan mendiagnosis konsistensi internal nilai akta transaksi tanah di Kota Balikpapan dan kabupaten penyangga Ibu Kota Nusantara sebagai basis penilaian massal, tanpa mengklaim validitas terhadap nilai pasar karena ketiadaan tolok ukur independen. Metode yang digunakan adalah pendekatan kuantitatif berdesain diagnostik atas 667 bidang Hak Milik yang memuat luas, nilai akta, dan koordinat, meliputi uji pembulatan dan preferensi digit, estimasi elastisitas nilai terhadap luas dengan galat baku HC1/HC3 dan fixed effects kelurahan, serta statistik autokorelasi spasial Moran’s I dan indikator asosiasi spasial lokal disertai koreksi pengujian ganda. Hasil menunjukkan pemusatan nilai akta pada denominasi bulat yang kuat, yaitu 90,6% pada digit jutaan 0 atau 5. Elastisitas nilai akta total terhadap luas mendekati nol pada data gabungan (+0,004), tetapi menjadi positif dan signifikan (+0,364) setelah lokasi dikendalikan, sehingga mencerminkan pengaruh komposisi antarwilayah dan bukan ketiadaan informasi. Nilai per satuan luas menunjukkan autokorelasi spasial positif yang kuat dan stabil (Moran’s I=0,63–0,72). Penelitian menyimpulkan bahwa nilai akta memuat anomali internal berupa heaping dan sangat sensitif terhadap komposisi wilayah, sehingga tidak disarankan digunakan tanpa pengendalian lokasi dan validasi independen, serta merekomendasikan perbaikan tata kelola data.

Article Details

How to Cite
Setyawan, A. I., Kurniawan, R. D. D., & Haqlino. (2026). Diagnosis Konsistensi Internal Nilai Akta Transaksi Tanah untuk Penilaian Massal di Kota Balikpapan dan Wilayah Penyangga Ibu Kota Nusantara . Jurnal Manajemen, Akuntansi, Ekonomi, 5(2), 1204–1216. https://doi.org/10.59066/jmae.v5i2.2690
Section
Articles

References

Amalia, R., & Khoirunurrofik, K. (2025). The Relation of The Urban Settlement Quality Improvement Program and Land Prices: Case Study DKI Jakarta. Journal Research of Social Science, Economics, and Management, 4(7), 1013–1022. https://doi.org/10.59141/jrssem.v4i7.787

Amarrohman, F. J., Wahyuddin, Y., & Patricia, E. (2023). Analysis of Land Value in the Area Surrounding the Central Business District (CBD) of Simpang Lima, Semarang City Using Geographically Weighted Regression (GWR). Journal of Applied Geospatial Information, 7(2), 919–926. https://doi.org/10.30871/jagi.v7i2.6361

Anselin, L. (1995). Local Indicators of Spatial Association—LISA. Geographical Analysis, 27(2), 93–115. https://doi.org/10.1111/j.1538-4632.1995.tb00338.x

Bahl, R., & Martinez-Vazquez, J. (2007). The property tax in developing countries: Current practice and prospects (Working Paper).

Best, M. C., & Kleven, H. J. (2018). Housing Market Responses to Transaction Taxes: Evidence From Notches and Stimulus in the U.K. The Review of Economic Studies, 85(1), 157–193. https://doi.org/10.1093/restud/rdx032

Brunsdon, C., Fotheringham, A. S., & Charlton, M. E. (1996). Geographically Weighted Regression: A Method for Exploring Spatial Nonstationarity. Geographical Analysis, 28(4), 281–298. https://doi.org/10.1111/j.1538-4632.1996.tb00936.x

Colwell, P. F., & Munneke, H. J. (1999). Land Prices and Land Assembly in the CBD. The Journal of Real Estate Finance and Economics, 18(2), 163–180. https://doi.org/10.1023/A:1007714624700

Colwell, P. F., & Sirmans, C. F. (1978). Area, Time, Centrality and the Value of Urban Land. Land Economics, 54(4), 514–519. https://doi.org/10.2307/3146175

Dziauddin, M. F., & Idris, Z. (2017). Use of Geographically Weighted Regression (GWR) Method to Estimate the Effects of Location Attributes on the Residential Property Values. Indonesian Journal of Geography, 49(1), 97–110. https://doi.org/10.22146/ijg.27036

Ecker, M. D., & Isakson, H. R. (2005). A unified convex–concave model of urban land values. Regional Science and Urban Economics, 35(3), 265–277. https://doi.org/10.1016/j.regsciurbeco.2004.04.003

Fotheringham, A. S., Yang, W., & Kang, W. (2017). Multiscale Geographically Weighted Regression (MGWR). Annals of the American Association of Geographers, 107(6), 1247–1265. https://doi.org/10.1080/24694452.2017.1352480

Hernandi, A., Meilano, I., Saptari, A. Y., Suwardhi, D., Abdulharis, R., Handayani, A. P., Nurmaulia, S. L., Putri, N. S. E., Widyastuti, R., Merdekawati, P., & Cahyani, F. N. (2025). Fair Taxes, Better Revenue: A Case Study on Spatial Approaches to Land Taxation in Lebak Regency, Indonesia. Land, 14(1), 125. https://doi.org/10.3390/land14010125

Kopczuk, W., & Munroe, D. (2015). Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market. American Economic Journal: Economic Policy, 7(2), 214–257. https://doi.org/10.1257/pol.20130361

Maddison, D. (2000). A hedonic analysis of agricultural land prices in England and Wales. European Review of Agriculture Economics, 27(4), 519–532. https://doi.org/10.1093/erae/27.4.519

Maghfira, Z. W., Sutriadi, R., & Perdana, A. B. (2025). Assessing Urban functional area delineation: POI data and kde analysis in pekanbaru. Computational Urban Science, 5(1), 33. https://doi.org/10.1007/s43762-025-00194-w

Marhendra, R. A., & Aminah, S. (2025). Analysis of Land Value Zones in the Determination of Tax NJOP in Indonesia. KnE Social Sciences, 10(18), 471–487. https://doi.org/10.18502/kss.v10i18.19478

Parsons, G. R. (1990). Hedonic prices and public goods: An argument for weighting locational attributes in hedonic regressions by lot size. Journal of Urban Economics, 27(3), 308–321. https://doi.org/10.1016/0094-1190(90)90004-7

Perangin Angin, E. U. S., Chotib, C., & Sondang, I. (2025). Analysis of Land Value Distribution in East Jakarta with a Spatial Modeling Approach. Eduvest - Journal of Universal Studies, 5(4), 4102–4116. https://doi.org/10.59188/eduvest.v5i4.49917

Ritter, M., Hüttel, S., Odening, M., & Seifert, S. (2020). Revisiting the relationship between land price and parcel size in agriculture. Land Use Policy, 97, 104771. https://doi.org/10.1016/j.landusepol.2020.104771

Rosen, S. (1974). Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition. Journal of Political Economy, 82(1), 34–55. https://doi.org/10.1086/260169

Salam, H., Damayanti, A., Indra, T. L., & Dimyati, M. (2021). Using Pixel-Based Image Classification to Identify City Structure Development in Balikpapan City, East Kalimantan. International Journal on Advanced Science, Engineering and Information Technology, 11(3), 1253–1259. https://doi.org/10.18517/ijaseit.11.3.12673

Situmorang, S. A., Subiyanto, S., & Awaluddin, M. (2015). Pembuatan Peta Zona Nilai Tanah Berdasarkan Harga Pasar untuk Menentukan Nilai Jual Objek Pajak di Kecamatan Gajah Mungkur Kota Semarang. Jurnal Geodesi Undip, 4(4), 91–98. https://doi.org/10.14710/jgundip.2015.9933

Slemrod, J., Weber, C., & Shan, H. (2017). The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy. Journal of Urban Economics, 100, 137–153. https://doi.org/10.1016/j.jue.2017.05.005

Thorsnes, P., & McMillen, D. P. (1998). Land Value and Parcel Size: A Semiparametric Analysis. The Journal of Real Estate Finance and Economics, 17(3), 233–244. https://doi.org/10.1023/A:1007772223239

Ulimaz, M., Dewancker, B. J., & Harfadli, M. M. (2025). City branding through spatial popularity: a data-driven perspective from Balikpapan City as a satellite city of Nusantara Capital City of Indonesia. City and Built Environment, 3(1), 19. https://doi.org/10.1007/s44213-025-00058-3

Wheeler, D., & Tiefelsdorf, M. (2005). Multicollinearity and correlation among local regression coefficients in geographically weighted regression. Journal of Geographical Systems, 7(2), 161–187. https://doi.org/10.1007/s10109-005-0155-6

Yu, W., Ai, T., & Shao, S. (2015). The analysis and delimitation of Central Business District using network kernel density estimation. Journal of Transport Geography, 45, 32–47. https://doi.org/10.1016/j.jtrangeo.2015.04.008