Analisis Implementasi Kebijakan Bea Perolehan Hak Atas Tanah dan Bangunan di Kota Medan: Studi Kasus pada Badan Pendapatan Daerah Kota Medan

Abstract

This study aims to explore the implementation of the Land and Building Rights Acquisition Duty (BPHTB) policy in Medan City, particularly through the firsthand experience of the author during an internship at the Regional Revenue Agency (Bapenda) of Medan City. The research adopts a descriptive qualitative method, with data collected through observation, in-depth interviews, and document analysis during the BPHTB service activities. Based on the findings, the e-BPHTB system offers significant convenience in tax administration, particularly in terms of speed and efficiency. However, several challenges remain, such as the limited understanding of taxpayers, unstable technical systems, and less-than- optimal external coordination. The author observed that personal communication and a persuasive approach played a crucial role in resolving many on-the-ground issues. In 2024, BPHTB revenue collection surpassed 93% of the target, indicating that the improvements implemented in the system have had a positive impact. These findings are expected to serve as practical input for stakeholders aiming to enhance the quality of BPHTB services and strengthen its contribution to local revenue generation.