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All Journal Jurnal Riset Ilmu Akuntansi
Nurul Qalbi Insaniah
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance

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IMPLEMENTASI SISTEM E-BPHTB DALAM PENINGKATAN PENDAPATAN ASLI DAERAH: STUDI PADA BADAN PENDAPATAN DAERAH KABUPATEN GOWA Nurul Qalbi Insaniah; Nurul Fuada; Indriana Indriana
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i2.7674

Abstract

Digital transformation in local tax services is needed to improve the efficiency, transparency, and accountability of tax administration. One form of this transformation is the implementation of the Electronic Land and Building Acquisition Duty (E-BPHTB) system. This study aims to analyze the implementation of the E-BPHTB system in increasing Local Own-Source Revenue (PAD) at the Regional Revenue Agency of Gowa Regency. This study employed a descriptive qualitative method using primary and secondary data collected through interviews, observations, and documentation. The implementation of E-BPHTB was analyzed using the Technology Acceptance Model (TAM) framework through three indicators: efficiency, transparency, and accountability. The findings show that the implementation of E-BPHTB facilitates and accelerates service and verification processes, provides more transparent access to transaction information, and improves accountability through digital transaction records and audit trails. The number of BPHTB transactions increased from 7,303 transactions in 2022 to 9,168 transactions in 2024. BPHTB revenue realization also exceeded the targets during the period. Thus, the implementation of E-BPHTB supports the increase of BPHTB revenue and PAD through improvements in the efficiency, transparency, and accountability of local tax services.
Co-Authors Indriana Nurul Fuada