PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KOTA PADANG

Abstract

The NJOP price for Padang City is played by buyers and sellers so that the BPHTB is small, as well as lowering the selling price of land. The Padang City Government issued Padang City Regional Regulation Number 1 of 2011 concerning Fees for Acquisition of Land and Building Rights and Padang Mayor Regulation Number 27 of 2016 concerning Procedures for Collection of BPHTB. Problem formulation: 1) How is the collection of BPHTB in Padang City? 2) Obstacles that arise in the implementation of BPHTB collection in Padang City? 3) What are the efforts to overcome the obstacles that arise in the implementation of BPHTB collection in Padang City? Types of Sociological Juridical Research. Source of data using primary and secondary data. The collection techniques are interviews, documentation studies and qualitative data analysis. Research Results: 1) The implementation of BPHTB collection uses a self-assessment system and the payment procedure is very simple, because it does not use a tax assessment letter 2) Obstacles in the implementation of BPHTB consist of human resources, there are differences in names and areas listed in the Certificate and PBB, due to events law and legal action 3) Efforts to overcome obstacles in the implementation of BPHTB collection, namely as a condition for making deed of ownership, Bappenda determines the NJOP of each regional zone in Padang Kota. Bappenda invites taxpayers and Bappenda to report that the transaction actually occurred. Keywords: Fees for Acquisition of Land and Building Rights (BPHTB), Padang City