Dampak Penyesuaian Nilai Jual Objek Pajak Terhadap Pajak Bumi Dan Bangunan Di Kelurahan Pisang CandiKlarantika Gibe EoWulandariauthorThis research aims to analyze the effect of adjustments to the Sales Value of TaxObjects (NJOP) on Land and Building Tax (PBB) in Pisang Candi Village. Theresearch method used is qualitative with an in-depth interview approach tounderstand the impact of NJOP adjustments on PBB. The data collected includesinformation regarding NJOP and its impact on people's tax obligations. Theresearch results show indications of an increase in PBB after the NJOP adjustment,which has a significant impact on the tax burden of the people in Pisang CandiVillage. These findings reveal that adjustments to the NJOP have caused anincrease in PBB, affected the financial condition of citizens, and require furtherattention and handling from the authorities to reduce the tax burden borne by thecommunityHF5601 AccountingHG Finance2024Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang;D3 AkuntansiThesis