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Rudi Sanjaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai Sumber Pendapatan Asli Daerah dalam Menunjang Pembangunan Daerah di Indonesia Anita Sri Wulandari; Rudi Sanjaya; Melpha Therecia Nainggolan; Mohammad Galih Arya C
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2387

Abstract

This study aims to analyze the role of the Land and Building Tax (BPHTB) as a source of Regional Original Revenue (PAD), identify various challenges faced in the collection process, and examine strategies for optimizing BPHTB management to support sustainable regional development. The research method used is qualitative research with a descriptive approach through literature review. Data were obtained from various secondary sources, including laws and regulations, books, scientific journals, government reports, and relevant previous research results. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that BPHTB makes a significant contribution to Regional Original Revenue (PAD), especially in regions with high levels of property transaction activity. In addition to functioning as a source of regional revenue, BPHTB also plays a role in supporting orderly land administration and legal certainty over asset ownership. However, optimizing BPHTB revenue still faces various obstacles, such as low taxpayer compliance, reporting transaction values that do not match actual conditions, limited data integration between agencies, and suboptimal use of information technology. Therefore, efforts are needed to increase tax socialization, digitize services, strengthen inter-agency coordination, and improve the competence of apparatus to improve the effectiveness of BPHTB management. With optimal management, the Land and Building Acquisition Tax (BPHTB) can be an effective instrument in strengthening regional fiscal capacity and supporting sustainable regional development.
Co-Authors Ade Irna Lestari Adeliya Adeliya ADITYA PRATAMA Aidah Raihana Ainun Niswati Akbarudin Akbarudin Alfathisya Regina Putri Bahri Alfira Cantika Septia Alvina Ghalda Alya Bahira Anardia Destiyana Andi Ibrahim Anggun Septiani Anisa Aulia Anita Sri Wulandari Arinda Dwi Safitri Chamid Alwi Charles Mantiri, Sandro Chika Hadijah Cici Pujiyanti Dedeh Septyaningsih Deni Husni Maulana Deri Darmawan Dessy Naomy Andhiny Hutagalung Devi Linda Fitriya Diani Trani Dini Hasanah M Dominika Dora Soge Egie Fahrizal Erik Irvansyah Ersyafa Azzahra Fitriyani Fitriyani Fransiska Juwita Waruwu Galih Wiguna Geetha Wulandari Safitri Gita Roudhotus Soleha Hasan Rifa’i Heni Nurmayana Soleha Hilda Destiana Putri Ida Lestari Indah Sri Wahyuni Jasmine Septiani Jefin Kristenson Kahpi Kayla Nazwa Syabila Kiki Anggar Wati Komaruddin Komaruddin Laksono Trisnantoro Leahani Nasyaroyan Imani M. Hafiz Sayidil Melpha Therecia Nainggolan Mochamad Muhtadin Mohamad Gilang Surpiyana Mohammad Galih Arya C Muhamad Dhani Alakhyar Muhammad Inayatulla muhammad irfan Nabila Amalia Nurrohmah Naela Farkhati Nahdah Tabriz Nova Apriyanti Simanungkalit Novi Wijayanti Novita Hajar Nur Annisa Nurhayati Nurhayati Nurulita Syafrida Nurwidina Rahayu Ola Maria Pinkan Febriana M. Pipih Apiliani Raehan Ali Rafly Satrio Regita Della Putri Resalia Resalia Resti Agustini Rindi Kartika Rolita Dea Anggraini Ryan Hadi Putra Safira Aulia Sagita Nurul Adzani Santi komaladewi Seni Putri Harefa Septina Nuraini Serlina Shilfi Nahrisyah Ratu Sari Ramadan Silvia Leliana Siti Khairunnisa Siti Nabila Siti Sartika Winata Suci Ramadhani SURYANI Syafrinah Wulandari Syifa Rasyiqa Titin Fatimah TRI WULANDARI WANDA AZIZAH Wanda Sabrina Widya Ayu Astutik Wulan Meilanny Yohana Putri Zhelfira Aliffarsah