OPTIMALISASI PENERIMAAN PAJAK BUMI BANGUNAN (PBB) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DALAM KEMANDIRIAN FISKAL DAERAH PEMERINTAH KABUPATEN MAROS (STUDI PADA BADAN PENDAPATAN DAERAH KABUPATEN MAROS)

Mirhad Tawakkal. 2024. Optimization of Land and Building Tax (PBB) and Acquisition of Rights over Land and Buildings Tax (BPHTB) for Fiscal Independence of Maros Regency Government (A Study at the Regional Revenue Agency of Maros Regency), supervised by Sylvia and Syarifuddin Kitta.
The research aims to investigate the development of Land and Building Tax (PBB) and Acquisition of Rights over Land and Buildings Tax (BPHTB) in Maros Regency, identify optimization strategies, and explore factors influencing the
optimization of revenue from Land and Building Tax (PBB) and Acquisition of Rights over Land and Buildings Tax (BPHTB) in Maros Regency.
The research method used is qualitative. Data collection methods include structured interviews, observation, and document analysis.
The results of the study show that the efforts undertaken by the Regional Revenue Agency have been quite effective. Optimization efforts have been comprehensive, including strengthening regulations, infrastructure, and information
technology support, improving service effectiveness, and tax payment efficiency. Collaborations with relevant parties, socialization, innovation in awards, object and taxpayer base calculation and determination, updating rates, and supervisory activities have all contributed to the optimization. Factors influencing optimization include
quantity and competency of human resources, target setting, low public awareness, inadequate data collection, taxpayers' efforts to reduce tax liabilities.