Analisa Penerapan Elektronik Pengalihan Hak Atas Tanah Dan Bangunan (E-Phtb) Dalam Pelaporan Dan Pembayaran Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Pada Kantor Notaris Lidia Bibina Kaban Di Kota Medan

Abstract

The implementation of the electronic system (e-PHTB) for reporting and payment of the Duty on the Acquisition of Rights to Land and Buildings (BPHTB) is designed to enhance efficiency and transparency. This study aims to analyze the effectiveness of e-PHTB implementation at the Notary Office of Lidia Bibina Kaban in Medan City. The purpose of this research is to measure the effectiveness of the e-PHTB system in accelerating reporting and payment processes while identifying technical difficulties encountered during its implementation. This study employs a descriptive qualitative method through data analysis from interviews and observations conducted at the Notary Office of Lidia Bibina Kaban, along with secondary data sourced from related documents on the e-PHTB implementation. The research findings demonstrate that the e-PHTB system enhances efficiency in reporting and payment processes. However, technical obstacles such as data entry errors and administrative hurdles must be resolved to ensure the full effectiveness of the system.