ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MALUKU TENGAH

Abstract

This study aims to determine and analyze the effectiveness and contribution of BPHTB tax to Regional Original Income in Central Maluku Regency and to determine the factors causing the decline in BPHTB revenue at the Central Maluku Regency Regional Revenue Agency. This research approach is a descriptive approach, a research method used to systematically examine existing facts based on research objects, existing facts to be collected and processed into data, then explained and draw conclusions from the data received from the Langkat Regency Regional Revenue Agency in the form of target data and realization of Langkat Regency BPHTB tax. The data collection techniques used are documentation and interviews. The data analysis technique used is a descriptive analysis technique. The results of this study are that during the 2019-2023 period, the realization of BPHTB tax has not reached the desired target. The effectiveness of BPHTB tax collection in the last 3 years has not reached the target that has been set and the contribution of BPHTB tax has decreased from 2012 to 2014 then increased in 2015 and decreased again in 2016. There are several factors that cause the decrease in BPHTB tax revenue, namely the lack of public awareness in improving the status of their land rights to have a certificate, the Taxable Object Sales Value (NJOP) in Central Maluku Regency is still low when compared to the market price, the lack of BPHTB tax sales and purchase transactions using certificates.