Implementation of Regional Tax Regulations In The Collection of Fees for The Acquisition of Land and Building Rights at The Regional Revenue Agency (BAPENDA) of Pandeglang Regency

Authors

  • Intan Puspanita University Sultan Ageng Tirtayasa
  • Mulyanah University Sultan Ageng Tirtayasa
  • Refi Pratiwi University Sultan Ageng Tirtayasa
  • Utari Pilky Az-Zahra University Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.56548/msr.v2i2.73

Keywords:

BPHTB, implementation, regional tax regulations

Abstract

This writing aims to determine the application of the Regional Tax Rules in the implementation of BPHTB collection in Pandeglang Regency, and also the suitability between the applicable regulations and the collection mechanism that has been carried out so far. This writing uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation techniques. The object of this writing is the Regional Revenue Agency (BAPENDA) of Pandeglang Regency. The results of the writing show that BPHTB collection is carried out in accordance with Regent Regulation Number 29 of 2019 concerning BPHTB Management Systems and Procedures, but in practice there are still several obstacles including: (1) lack of socialization carried out by local governments regarding tax regulations, (2) insensitivity and taxpayer ignorance regarding tax regulations issued by the local government, and (3) taxpayer dishonesty in conveying the transaction/market value in the deed of sale and purchase.

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Published

2023-05-30

How to Cite

Puspanita, I. ., Mulyanah, Pratiwi, R. ., & Az-Zahra, U. P. . (2023). Implementation of Regional Tax Regulations In The Collection of Fees for The Acquisition of Land and Building Rights at The Regional Revenue Agency (BAPENDA) of Pandeglang Regency. Management Science Research Journal, 2(2), 91–98. https://doi.org/10.56548/msr.v2i2.73

Issue

Section

Management Science Research Journal