OPTIMALISASI PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DALAM USAHA MENINGKATKAN KEMAMPUAN KEUANGAN DAERAH (STUDI PADA BADAN PENDAPATAN DAERAH KOTA MAKASSAR)

Sarnani. 2022. Optimizing the Revenue of the Land and Building Title Transfer Duty for
District Own Source Revenue (Study at Local Revenue of Makassar), supervised by Sylvia
Sjarlis and Zainal Abidin.
This study aims to determine the progress of the acquisition of the Land and
Building Title Transfer Duty (BPHTB) in Makassar City, to find out the steps for optimizing
the receipt of the Land and Building Title Transfer Duty Fees (BPHTB) carried out in
Makassar City, and to find out the factors that affect the optimization of the Land and
Building Title Transfer Duty fees (BPHTB) in Makassar City.
The research method used is descriptive qualitative research. Methods of data collection with interviews and documentation. The source of data used in this study is
secondary data, namely data from the Makassar City BAPENDA in 2017-2021.
The results show that BPHTB tax revenues are still not optimal. The cause of the realization of the BPHTB tax not reaching the target is the low awareness of taxpayers in
reporting BPHTB according to the market selling value, causing the revenue from the BPHTB tax to be less than the maximum or not in accordance with the target.