EVALUATION OF THE IMPLEMENTATION OF THE LAND AND BUILDING RIGHTS ACQUISITION DUTY (BPHTB) SYSTEM AS A LOCAL TAX AT THE BAPENDA OF BANYUMAS DISTRICT

Abstract

Land and Building Rights Acquisition Fee (BPHTB) is an important 
component of Original Regional Income (PAD) which is managed by 
the Regional Revenue Agency (Bapenda). This research aims to 
evaluate the effectiveness of implementing the BPHTB system as a 
regional tax in Banyumas Regency, analyze the obstacles faced, and 
provide recommendations for improving the performance of the 
system. BPHTB as a regional tax has a strategic role in increasing 
Original Regional Income (PAD). This system evaluation aims to 
understand how far the implementation of BPHTB complies with 
applicable regulations and its contribution to regional income. This 
research reveals that although the BPHTB system in Banyumas 
Regency has been running quite well, there are several challenges such 
as limited data access and taxpayers' lack of understanding of the 
applicable procedures. This research provides solutions in the form of 
increasing transparency, strengthening coordination with third parties, 
and using digital technology in the validation process to overcome these 
obstacles. By implementing these recommendations, it is hoped that the 
implementation of BPHTB can run more optimally, increase taxpayer 
compliance, and make a significant contribution to regional 
development in Banyumas Regency.