Analisis Prosedur Pengajuan Pengurangan Pajak Bea Perolehan Hak atas Tanah dan Bangunan pada Badan Pendapatan Daerah Kota Medan

Abstract

This research investigates the procedural framework surrounding the implementation of tax reductions for the Acquisition Duty of Rights on Land and Buildings (BPHTB) at the Regional Revenue Agency (Bapenda) of Medan City. As a significant source of local government revenue, BPHTB is subject to specific tax relief measures intended to support eligible taxpayers under particular conditions. Employing a qualitative descriptive methodology, data were obtained through in-depth interviews, field observations, and document analysis. The findings reveal that the BPHTB tax reduction procedures at Bapenda Medan generally comply with prevailing regulations, encompassing stages from application submission to the issuance of a formal tax reduction certificate. Nonetheless, several practical challenges were identified, including limited public understanding of procedural requirements and insufficient dissemination of information by the relevant authorities. To address these issues, the study recommends enhanced public outreach strategies and the simplification of administrative processes to improve both transparency and operational efficiency in granting BPHTB tax relief.