Skripsi

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

---

Penilaian

---

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

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001711	T169344	T1693442025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1693442025

Publisher

Indralaya : Jurusan Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Politik Universitas Sriwijaya., 2025

Collation

xv, 116 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

382.707

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Pemungutan Bea

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment