Aspek Penilaian dalam Transaksi Pengalihan Hak atas Tanah dan/atau Bangunan

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