Land and Building Tax is a regional tax which has an important role in
increasing Original Local Government Revenue. In this case, the Tax Object
Sales Value (NJOP) which is the basis for establishing Land and Building Tax,
has an important role in the revenue of Land and Building Taxes. This study aims
to find out how to determineTax Object Sales Value (NJOP) in Sleman Regency.
Methods used to collect data for this study were interviews with respondents. The
results of this study indicate that the Tax Object Sales Value (NJOP)
determination process is carried out by the Local Financial and Asset Agency by
following the Standard Operating Procedures (SOP) that has been determined by
the Regent's Decree. The factors that influence the determination of variety of Tax
Object Sales Value (NJOP) are land/area size, location and position, designation
of the tax object, also the costs incurred to obtain tax object which include the
cost of building components, building materials and facilities according to the
physical condition of the tax object. From the resultof the research it can be
concluded that the Local Finance and Asset Agency of Sleman Regency has
determined the Tax Object Sales Value (NJOP)in accordance with the established
procedures even though the outdated Standard Operating Procedures (SOP)are
still being used, and it can be advised to update the existing Standard Operating
Procedures (SOP) immediately.