OPTIMALISASI PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DALAM USAHA MENINGKATKAN KEMAMPUAN KEUANGAN DAERAH (STUDI PADA BADAN PENDAPATAN DAERAH KOTA MAKASSAR)
Keywords:
BPHTB Tax, Local Tax, OptimalizationAbstract
This study aims to determine the progress of the acquisition of the Land and Building Title Transfer Duty (BPHTB) in Makassar City, to find out the steps for optimizing the receipt of the Land and Building Title Transfer Duty Fees (BPHTB) carried out in Makassar City, and to find out the factors that affect the optimization of the Land and Building Title Transfer Duty fees (BPHTB) in Makassar City.
The research method used is descriptive qualitative research. Methods of data collection with interviews and documentation. The source of data used in this study is secondary data, namely data from the Makassar City BAPENDA in 2017-2021.
To optimize it can be done by (1) Expanding the revenue base by conducting socialization to Taxpayers and socialization to stakeholders. (2) Strengthening the collection process is BAPENDA by making appeals to various places of Taxpayers, so that information obtained by the public regarding paying taxes is not too late. (3) Increasing supervision is our supervision in cooperation with all parties. (3) Improving administrative efficiency is doing bookkeeping, through online recording, in connection with online administration, when there are business or incoming files, they are scanned online so that when files are lost they can be checked online. And (4) Improving revenue capacity through better design by strengthening the collection process, which is carried out by UPTD BPHTB BAPENDA Makassar City.
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