ADLITYA, MUHAMMAD RAFLI (2023) IMPLEMENTASI KEBIJAKAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI PROVINSI DKI JAKARTA. Other thesis, IPDN.
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IMPLEMENTASI KEBIJAKAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM PENINGKATAN PENDAPATAN ASLI DAERA1.pdf Download (228kB) |
Abstract
Problem Statement/ Background (GAP): tax revenue which is the largest source of income for PAD DKI Jakarta, while BPHTB is the third place for regional tax revenue but its realization is still not optimal. Purpose: determine the supporting and inhibiting factors as well as the efforts in implementing the Policy of Collection of Fees for Acquisition of Land and Building Rights in Increasing Local Own Revenue in DKI Jakarta Province. Method: This study uses a descriptive method with an inductive approach. Data collection techniques by way of interviews, and documentation. The data analysis technique used is data reduction, data presentation, and drawing conclusions. Result: The results of the study show that the implementation of the Policy for Collection of Land and Building Rights Acquisition Fees in DKI Jakarta is not optimal with the discovery of obstacles in the implementation of BPHTB collection, lack of knowledge and public awareness to pay BPHTB taxes, developers who have not received certificates. There are also supporting factors that encourage the implementation of BPHTB collection, namely the existence of UPPPD in each sub-district which is very helpful in collecting and reporting BPHTB, the quality and quantity of human resources that are very good and competent, there are clear implementing regulations in implementing BPHTB payment policies, budget support in implementation of BPHTB collection, and use of technology that provides convenience in BPHTB collection. Conclusion: Efforts that can be made to optimize the Implementation of BPHTB Collection in DKI Jakarta can be done by coordinating with various parties, both Notaries and PPAT, the developer (private sector). Keywords: implementation, public policy, BPHTB
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Politics and Government > Public Policy Studies |
| Depositing User: | Kebijakan Pemerintahan FPP |
| Date Deposited: | 25 May 2023 03:00 |
| Last Modified: | 25 May 2023 03:00 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/12722 |
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