This study aims to quantify the level of readiness the local government in accepting the transfer tax on land and buildings (PBB) from the center to the regions by using a framework approach stope (strategy, technology, organization, people, environment) to analyze five major domains, 15 sub - domain (issues), and 59 sub-sub-domains (factor). The final results of this study, using a 4 point scale issued by the Centre for International Development / CID (Harvard Cyber Law). The results of the data analysis showed that the government Gunungkidul is ranked 3 (ready) on a scale of 4 to accept the transfer of the PBB. Of the five domains, the domain strategy and organization was ranked 4 (very prepared) for the transfer of the United Nations. While the technology domains, people, and environment is ranked 3 (ready) on a scale of 4 to the divert of PBB.
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