<![CDATA[The Tax on the Transfer of Rights to Land and Buildings (BPHTB) applies to the transfer of rights to land and buildings by individuals or legal entities. The criteria for determining BPHTB are based on the agreed-upon transaction price in a sale; in other situations, BPHTB is calculated based on the Taxable Sales Value (NJOP). The NJOP serves as the basis for tax assessment. However, if the NJOP value in a particular area is low, the transaction value of the sale is used as a substitute. Inconsistencies in information regarding BPHTB create a situation fraught with uncertainty. Furthermore, the lack of sustained efforts by local governments to disseminate information about BPHTB has meant that not all members of the public have been reached. The objective of this study is to determine the extent to which the availability of information affects the collection of BPHTB as a source of local revenue, leading to low levels of public compliance and ultimately hindering local revenue generation. This study employs a normative legal research approach. The data used are secondary data, divided into three main categories to support the research: primary, secondary and tertiary legal sources. Based on the research findings, it was determined that BPHTB falls under the category of information that must always be accessible. Information regarding BPHTB is classified as data that local governments are required to disclose. The problem with BPHTB lies in the lack of transparency, as information is provided only to members of the public who actively seek it out because of a vested interest. As a result, the public is unfamiliar with information regarding BPHTB.]]>
