IMPLEMENTASI PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG

NOVIYANTI, DWI and Anggraini, Dian (2025) IMPLEMENTASI PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Land and Building Acquisition Fee (BPHTB) is a process of imposing land and/or building acquisition rights, which is regulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions which has a significant role in driving Regional Original Income (PAD), which will later be used to improve the quality of public services and regional infrastructure. This study aims to determine how the Implementation of Land and Building Acquisition Fee (BPHTB) is carried out at the Palembang City Regional Revenue Agency. The research method used is a qualitative method with data collection techniques in the form of interviews, documentation, and field observations using the Public Policy Implementation theory according to Charles O. Jones (1996). After the research was conducted, Overall, the implementation of BPHTB collection at the Palembang City Bapenda has been running quite effectively in terms of competent human resources, adequate facilities and infrastructure, and a well-running supervision system. However, there are still several obstacles such as limited archive facilities and operational vehicles, lack of taxpayer understanding of procedures, and employee discipline that needs to be improved. Nevertheless, service effectiveness is maintained with clear procedures, responsiveness of officers, and adequate facility support. Keywords: Collection, BPHTB, Implementation of Public Policy

Item Type:	Thesis (Undergraduate)
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Dwi Noviyanti
Date Deposited:	19 Mar 2025 06:03
Last Modified:	19 Mar 2025 06:03
URI:	http://repository.unsri.ac.id/id/eprint/169344

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