ANALISIS PROSES PEMUNGUTAN DAN PERHITUNGAN PAJAK BPHTB SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH (STUDI PADA DAERAH KABUPATEN SUMBAWA)

EMILIA EMILIA, AHMAD YAMIN, SUPARMAN SUPARMAN

Abstract


The aim of this research is to explain the process of collecting and calculating land and building rights acquisition tax (BPHTB) in the Sumbawa Regency area. This research uses qualitative methods, with an interpretive descriptive approach. There were 5 informants for this research. Then, the data collection techniques used were documentation and interviews. Then the analysis technique used is data reduction and data presentation. The results of this research are that BPHTB revenues have increased and exceeded the targets set by the Sumbawa Regency Regional Revenue Agency. Obstacles in collecting BPHTB tax are from the Taxpayer, Human Resources, lack of information and communication about regional taxation to the community, many transactions in Sumbawa Regency are still under NJOPTKP so that BPHTB tax payments are nil, national influence (sluggish level of property buying and selling in the community) Furthermore, there was an increase in the BPHTB tax contribution from 2019-2021 and decreased in 2022. In detail, in 2019 the realization was Rp. 2,201,502,827.00 with a target of Rp. 4,000,000,000.00, while in 2020 the realization reached Rp. 5,895,852,816.00, with a target of Rp. 4,700,000,000. Furthermore, in 2021 the realization was IDR. 4,180,093,825.00, with a target of Rp. 4,000,000,000, and in 2022 the realization was Rp. 10,015,983,797.00 with a target of Rp. 8,240,000,000.00.


Keywords


Analysis, Collection, Calculation, Customs Taxes, Local Revenue Source

Full Text:

PDF

References


Muhaling, E. N., Ilat, V., & Elim, I. (2017). Analisis Efektivitas Tata Cara Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Dinas Pendapatan Daerah Kota Bitung. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 5(2).

Ngamelubun, M. Y., Karamoy, H., & Gamaliel, H. (2020). Analisis Mekanisme Penetapan dan Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Di Kota Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 8(4).

Peraturan Daerah Kota Medan Nomor 1 Tahun 2011 Tentang Pajak Bea Perolehan Hak Atas Tanah dan Bangunan.

Saidah, R., & Kurniawan, A. (2023). Analisis Pemungutan Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Di Kota Bandung. All Science Journals, 2(2), 171-182

Sugiyono (2016), Metode Penelitian, Edisi Baru. Bandung: Alfabeta.

Tiwow, S., Ohy, J., & Hermanto, B. (2020). Analisis Pelaksanaan Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan di Kota Tomohon. Jurnal Akuntansi Manado (JAIM), 1-7.

Undang-Undang Nomor 16 Tahun 2009 Tentang Perubahan Keempat Atas Undang- Undang Nomor 6 Tahun 1983.

Undang-Undang Nomor 28 Tahun 2007 Tentang Tata Cara Perpajakan

Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.

Waluyo, (2011), Perpajakan Indonesia, Edisi Kesepuluh, Jakarta: Salemba Empat.

Zamaya, Y., Tampubolon, D., & Mardiana, M. (2020). Analisis pemungutan bea perolehan hak atas tanah dan bangunan (BPHTB) Kota Pekanbaru dan Kota Dumai. WELFARE Jurnal Ilmu Ekonomi, 1(1), 35-44.




DOI: https://doi.org/10.35327/gara.v18i1.739

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 GANEC SWARA

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

https://similarplay.com/