Peran Badan Pendapatan Daerah Dalam Meningkatkan Pendapatan Asli Daerah (Studi Analisis Peran Badan Pendapatan Daerah Dalam Optimalisasi Bea Perolehan Hak Atas Tanah Dan Bangunan Di Kabupaten Kampar).

Hazrul, Hazrul (2019) Peran Badan Pendapatan Daerah Dalam Meningkatkan Pendapatan Asli Daerah (Studi Analisis Peran Badan Pendapatan Daerah Dalam Optimalisasi Bea Perolehan Hak Atas Tanah Dan Bangunan Di Kabupaten Kampar). Masters thesis, Universitas Islam Riau.

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Abstract

The Regional Revenue Board of Kampar Regency is an element of the Regional Government organization that plays an important role in managing Regional Revenues and Regional Original Revenues, especially the collection of Taxes on the Acquisition of Land and Building Rights in Kampar Regency. However, in the period of 2016 and 2017 the target and realization of the target of PAD in Kampar Regency decreased, due to not optimal regional revenue from the tax sector. This study aims to determine the role of the Regional Revenue Agency (Bapenda) in optimizing the Land and Building Rights Acquisition Fees in Kampar Regency. The research method used is a descriptive method with a qualitative approach. The informants in this study consisted of employees of the Kampar Regency Revenue Agency and the Taxpayers who were taking care of the Land Acquisition and Building Rights (PBHTB) at the Office of the Regional Revenue Agency of the Kampar Regency. The results of this study are known that the Regional Revenue Board of Kampar Regency has not carried out its role well in socializing the Kampar District Regulation 6 of 2011 concerning the Cost of Acquiring Land and Building Rights. In addition, the number of employees conducting validation and verification of data on the value of the Customs and Land Rights (BPHTB) Acquisition Value is not sufficient so that the validation and verification services of BPHTB data are not properly implemented. The Kampar Regency Regional Revenue Agency has not made adjustments and determination of the Land Value Zone (ZNT), ZNT mapping and updating the Tax Object Selling Value (NJOP) in Kampar Regency so that regional revenues sourced from taxes are from the Land and Building Rights (BPHTB) has not been able to provide optimal input for the Regional Revenues of Kampar Regency. In order to optimize the revenue of Kampar regency sourced from the tax on the acquisition of land and building rights (BPHTB), the Bapenda of Kampar Regency needs to carry out socialization activities of the Kampar Regency Regional Regulation 6 of 2011 concerning more intensive land and building rights. for the taxpayer community. Bapenda Kampar Regency needs to immediately adjust and determine the Land Value Zone (ZNT) as well as update the Tax Object Selling Value (NJOP) so that regional revenues derived from Customs and Land Rights Tax can be more optimal and able to increase Kampar Regency Original Revenue

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