Analysis of the System and Procedures for the Management of Land and Building Rights Acquisition Duty in North Bolaang Mongondow Regency

Inaya Matike; Stanley Walandouw; Priscilia Weku

doi:10.55927/fjas.v5i5.70

Authors

Inaya Matike Universitas Sam Ratulangi
Stanley Walandouw Universitas Sam Ratulangi
Priscilia Weku Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v5i5.70

Keywords:

System, Procedure, Administration, BPHTB

Abstract

As one of the main sources of state revenue, taxes have an important contribution in supporting economic growth and the implementation of national development in Indonesia. BPHTB is a type of regional tax that contributes significantly to local government revenue. This tax is imposed on every acquisition of land and/or building rights that occurs based on applicable regulations. This study aims to analyze the BPHTB management system and procedures implemented in North Bolaang Mongondow Regency. In its implementation, the research uses a descriptive analysis method to describe the condition of the research object systematically. Based on the results of the analysis carried out, it is known that the BPHTB management system and procedures in North Bolaang Mongondow Regency have been implemented in accordance with the provisions contained in the North Bolaang Mongondow Regent Regulation.

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