Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)

Implementation of Tax Policy on Acquisition of Land And Building Rights in Bandung City

Authors
Poni Sukaesih Kurniati
Corresponding Author
Poni Sukaesih Kurniati
Available Online October 2017.
DOI
10.2991/icoposdev-17.2018.22How to use a DOI?
Keywords
Policy Implementation, Tax, BPHTB
Abstract

Tax on Acquisition License The right to land and buildings (BPHTB) is one of the central government taxes that transferred its authority to the region after the birth of the Regional Tax and Retribution Law. In its implementation, the tax sourced from the duty of acquisition of land and building rights has not been explored optimally, so it has not been able to increase the value of Local Revenue in Bandung. Therefore, the purpose of this study is to analyze the extent to which the implementation of tax policy on the acquisition of land and building rights is seen from the factors of communication, human resources, bureaucratic structure, and disposition. The research method used is descriptive method qualitative approach. Data collection techniques through observation, in-depth interviews, and documentation. Triangulation techniques researchers use to check the validity and reliability of data. Data analysis techniques performed through data reduction, data display, and conclusion. The results showed that Bandung City has tried to increase the value of Local Revenue through the source of tax on the acquisition of land and building rights, but not maximized. Viewed from the communication aspect has been done socialization efforts by using various media, but not yet effective. Human resource factors are sufficient, but from the aspect of disposition must still be addressed related to commitment and responsibility. In the bureaucratic structure, the need for a bureaucratic arrangement in the tax service department to be more effective and efficient in exploring the potential of tax on the acquisition of land and building rights.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2017
ISBN
978-94-6252-455-2
ISSN
2352-5398
DOI
10.2991/icoposdev-17.2018.22How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Poni Sukaesih Kurniati
PY  - 2017/10
DA  - 2017/10
TI  - Implementation of Tax Policy on Acquisition of Land And Building Rights in Bandung City
BT  - Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)
PB  - Atlantis Press
SP  - 103
EP  - 107
SN  - 2352-5398
UR  - https://doi.org/10.2991/icoposdev-17.2018.22
DO  - 10.2991/icoposdev-17.2018.22
ID  - Kurniati2017/10
ER  -