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

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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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  -