According to the Government Regulation 13/2010 and Law No. 28/2009 it is known that the value of land that is used as the basis for the imposition of nontax revenues, BPHTB and PBB is the same that the market value of the land. But
in fact, to this day in the City of Madiun, there are and imposed three sources of land value that is according to ZNT BPN, transaction prices and NJOP that all three have different values. This may lead to differences in the amount of non-tax state revenue, BPHTB, and PBB which describes state�s revenues from all three sources of state revenues (non-tax revenues, BPHTB, and PBB). Estimation of state�s income potential loss obtained by first testing the disparity land value according to ZNT BPN, transaction price and NJOP as well as the basis for calculating tariff for each state revenues. This study aims to determine the disparity in the land value between three land values and the impact for the state�s income potential loss in Madiun.
Based on the population, this study is a sampling research, based on the characteristics of the research object, this study is a survey research and based on analysis technical data, this study is a combination of quantitative and qualitative research. Samples are parcels of land located in the City of Madiun and had transfer of rights through the sale and purchase as evidenced by the Sale and Purchase Deed PPAT in 2014. The disparity in the land value from various sources which ZNT BPN map, and AJB PPAT also SPPT and income potential loss analyzed by quantitative methods then described. Spatial analysis is used to present information so that research results can be known disparity distribution of land value and income potential loss of state in Madiun.
Based on analysis result on research data that had been conducted, therefore derived comparison result of land value according to ZNT BPN,transaction price and NJOP was 3:1:1.There was no loss of state revenue from PNBP sector due to PNBP value was based on all land value according to ZNT BPN which was the value closed to land market value.Whereas the states income potential loss revenue as result of disparity of land value between land value according to ZNT BPN and transaction price in PNBP sector was in the amount of Rp. 221.175.609,00. The amount of states income potential loss from BPHTB sector was due to disparity of land value according to ZNT BPN and transaction price was Rp. 12.086.639.055,00 for all parcel which experienced transaction in 2014.
The amount of states income potential loss from PBB sector as result of disparity of land value according to ZNT BPN and NJOP was Rp. 51.506.500.000,00 for all area of Madiun City.Total all estimation of potential loss of state revenue in Madiun City during 2014 was Rp. 63.593.139.055,00.

Keywords: disparity, land value according to ZNT BPN, transaction price, NJOP,state�s income potential loss