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All Journal SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Innovative: Journal Of Social Science Research
Nagari, Muhamad Bangun
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Humanities Computer Science & IT Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementation of the Tax Revenue Policy for the Acquisition of Land and Building Rights in the City of Bandung Nagari, Muhamad Bangun; Rohayati, Yeti; Indah, Diani; Kamil, Indriyati
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16700

Abstract

Land and Building Acquisition Tax (BPHTB) is an important component of local government revenue in Indonesia, designed to regulate the transfer of land and property rights. This study aims to examine the implementation of the BPHTB policy in Bandung, focusing on the operational framework established under Law No. 20 of 2000, which uses a self-assessment system to empower taxpayers to manage their tax obligations independently. Although intended to be efficient, its implementation faces several challenges, including reliance on intermediaries such as notaries, inaccuracies in reported data, and issues of public awareness regarding tax responsibilities. Using a qualitative approach, this study analyzes the roles of key stakeholders, including the Regional Revenue Agency (BPPD) and land deed officials (PPAT), in implementing the policy. The study highlights the importance of inter-agency collaboration and effective communication with the public to improve compliance and accuracy in tax collection. The results show that improving taxpayer education and simplifying regulations can significantly improve the self-assessment process, leading to increased revenue and better public service delivery. This study contributes to a broader understanding of tax administration in Indonesia and offers practical recommendations to improve the implementation of BPHTB.
AGILE GOVERNANCE IN THE SELF-ASSESSMENT TAX REPORTING APPLICATION (E-SATRIA) FOR LAND AND BUILDING TAX AND THE DUTY ON THE ACQUISITION OF LAND AND BUILDING RIGHTS AT THE REGIONAL REVENUE MANAGEMENT AGENCY (BPPD) OF BANDUNG CITY Nagari, Muhamad Bangun; Santosa, Panji; Sarihati, Tati
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6364

Abstract

This research is aimed at understanding the practice of Agile Governance in public service, specifically in the E-Satria service (Electronic Self-Assessment Tax Reporting App). Before E-Satria was launched, in 2017 the West Java Provincial Government was recognized by the central government for its technological excellence. Based on preliminary observations, several facts were found in the field regarding E-Satria: E-Satria has produced positive outcomes in transforming tax reporting services, and BPPD (Regional Revenue Management Agency) has been able to provide services that recognize current societal needs and developments, responding to them effectively. Agile Governance is used in this research as an analytical model capable of assessing the agility of government service programs, especially those based on digital services. This model has six characteristics:1. Good Enough Governance. 2.Business Driven. 3.Human Focused, 4. Based on Quick Wins. 5.Systematic and Adaptive Approach. 6.Simple Design and Continuous Refinement. The research uses a qualitative method, with in-depth interviews, observation, and document studies as the data collection techniques. The research findings indicate that BPPD Bandung City has demonstrated agile characteristics in implementing E-Satria. More specifically, BPPD has shown all six characteristic Good Enough Governance: The system development meets the needs of the public in regional tax service delivery. Business Driven: There is an increase in service effectiveness and efficiency. Human Focused: All employees are involved in contributing ideas for service improvement. Based on Quick Wins: The early success of the innovative E-Satria application has become a motivator for continuing governance initiatives. Systematic and Adaptive Approach: BPPD is capable of adapting to new environmental developments as they arise. Simple Design and Continuous Refinement: BPPD adopts simple designs and continuously improves its service development.
Co-Authors Indah, Diani Kamil, Indriyati Rohayati, Yeti Santosa, Panji Tati Sarihati