Penerapan MyBPHTB dalam Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan pada BPRD Kabupaten Lumajang

Abstract

According to the Presidential Regulation of the Republic of Indonesia Number 95 of 2018 on Electronic-Based Government System. The Lumajang district government has created an online-based service. The service is the MyBPHTB application used by taxpayers through PPAT/PPATS to apply for registration, print virtual accounts, print BPHTB SSPD so that taxpayers do not need to come to the Lumajang District Tax and Retribution Agency office because registration services can be carried out online. The purpose of this Final Project Report is to determine the Application of MyBPHTB in the Collection of Fees on Acquisition of Land and Building Rights at BPRD Lumajang District. The type of data contained in this final project report uses quantitative data which contains data in the form of numbers of targets and realization of tax revenues on Acquisition of Land and Building Rights and qualitative data in the form of interviews with staff of the Lumajang District Tax and Retribution Agency. The data collection method in this final project report uses observation, interviews, literature study, and documentation. The results of this final project report contain an explanation of how the tax collection of Fees on Acquisition of Land and Building Rights in Lumajang Regency and also an explanation of how the application of the MyBPHTB application in the collection of Fees on Acquisition of Land and Building Rights in Lumajang Regency. The stages of land and building acquisition tax collection in Lumajang Regency are starting from registration, file validation, value validation, and payment.