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Currently, people get data and information about the Tax Object Selling Value (Nilai Jual Objek Pajak [NJOP]) through their domicile village authority. NJOP is the base for imposition of PBB P2 which is obtained from the average value of the sale transaction conducted fairly. However, if there were no sale or purchase transactions occurred, the price of the object is determined by other alike objects, or new approval values, or NJOP. The problem is that the village party cannot correct the NJOP that have been issued by the Regional Revenue Agency (Badan Pendapatan Daerah) if there is disagreement in the NJOP determination, e.g., the position of an object is closer to the city center but its NJOP is smaller than other objects that are further away. In order to determine a more accurate NJOP, another approach to estimation is needed. The purpose of this study is to develop a decision support system for estimating fairly NJOP. The method used is the combination of the Von Thunen model, the Analytical Hierarchy Process (AHP) and land information overlay based on position selection using four criteria, namely: (1) land use, (2) slope or topography, (3) road function and classification and (4) crowd center or central business district (CBD). The system was developed in a form of a WebGIS application. The result shows that the estimation of NJOP in Bubulak Urban Village area are considered close to the local prices. This system is expected to make it easier for related parties to make decisions, determination, uniformity, justice, and identify various problems regarding land prices in the community, so that they can quickly determine the NJOP more accurately.
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