Optimalisasi Pengelolaan Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dalam Usaha Meningkatkan Pemasukan Pendapatan pada Badan Pendapatan Daerah Kota Medan

Abstract

One viable alternative for regional governments to secure funding sources is through the taxation sector, which serves as a crucial component in financing autonomous development. Given Medan City's potential as an industrial hub, there exists a significant opportunity in land and building transactions. Consequently, the Medan Regional Revenue Agency (Bapenda Medan) can further optimize revenue, particularly from the Land and Building Rights Acquisition Duty (BPHTB).This study aims to illustrate the optimization of BPHTB revenue and its contribution to enhancing regional financial capacity. The issues addressed include the optimization of BPHTB revenue in Medan City through intensification and extensification, developments in BPHTB management, and the influencing factors. The research seeks to describe and evaluate the optimization measures for BPHTB collection, revenue developments, and their influencing factors. Data collection methods employed include interviews, observations, and documentation.The findings indicate that BPHTB revenue optimization in Medan City has been pursued through several intensification measures, such as public outreach programs, organizational restructuring, improvements in collection systems, implementation of online-based computerization, supervision and audits, as well as coordination in BPHTB procedural controls. Additionally, extensification efforts have been undertaken to create new tax objects. However, the effectiveness of these measures is still influenced by various factors, including low public awareness of BPHTB, instability in BPHTB revenue, lack of public tax compliance, minimal supervision, and low taxable object values.Based on the average achievement of BPHTB revenue targets from 2022 to 2024, BPHTB revenue reached between 12.7% and 14.0% of the target, despite existing instabilities. In terms of its contribution, BPHTB accounted for approximately 1% to 1.12% of the total regional revenue. Therefore, it is anticipated that Bapenda Medan can more accurately assess BPHTB potential and strengthen ongoing efforts, so that BPHTB revenue can make a more substantial contribution to regional finances. This is expected to support the implementation of governance based on Regional autonomy and accelerate development in Medan City.