Procedure For Imposing A Land And Building Rights (BPHTB) In Medan City BPPRD
Procedure for Imposing Land and Building Rights (BPHTB) in Medan City BPPRD
Understanding the Importance of BPHTB in Medan City
Land and Building Rights (BPHTB) Acquisition Fees are one of the crucial sources of Regional Original Revenue (PAD) in Medan City. The acceptance of BPHTB from the community can encourage economic acceleration, increase development, and promote equitable development of the region. Ultimately, the welfare of the community will also increase. This article will discuss the procedure for imposing BPHTB in Medan City, including how to calculate it, target and realization of BPHTB revenue during the 2017-2019 period, as well as the constraints faced by the Medan City Regional Revenue Agency (Bapenda) in collecting BPHTB and efforts made to optimize revenue.
BPHTB Imposition Procedure in Medan City
The procedure for imposing BPHTB in Medan City is divided into several stages, namely:
- Application and Submission: Taxpayers submit requests and submit required documents, such as sale and purchase agreements, land certificates, and self-identity.
- Verification and Determination: Medan City Bapenda verifies the proposed documents and determines the Tax Object Sales Value (NJOP).
- Calculation and Payment: Medan City Bapenda calculates the amount of BPHTB based on the established NJOP. Taxpayers then make BPHTB payments through designated banks.
How to Calculate BPHTB in Medan City
BPHTB calculations in Medan are carried out using the following formula:
BPHTB = NJOP X BPHTB Rates X 1/1000
Where:
NJOP is the selling value of the tax object determined by the Medan City Bapenda. BPHTB Rates is a rate that applies in Medan City, which is 5% for land and buildings. 1/1000 is a multiplier factor for calculating the amount of BPHTB.
Targets and Realization of Acceptance of BPHTB Medan City
Based on data obtained from Medan City Bapenda, the realization of the Medan City BPHTB tax revenue from 2017-2019 has decreased, especially in 2018-2019. The percentage of the realization of BPHTB Tax Revenue in Medan City in 2017-2019 was 119.46%, 81.11%, and 81.80%.
Constraints and Efforts to Optimize BPHTB Acceptance
Some of the obstacles faced by Medan City Bapenda in collecting BPHTB are:
Lack of public awareness of the obligation to pay BPHTB. Difficulty in identifying BPHTB tax objects. Limited human resources in Bapenda City of Medan.
To overcome these obstacles, Medan City Bapenda has made several efforts to optimize BPHTB acceptance, namely:
Conducting socialization and education to the public about BPHTB. Increasing cooperation with relevant agencies, such as the National Land Agency (BPN) and the Public Works Office (DPU). Improving the quality and quantity of human resources in Bapenda City of Medan.
The Importance of Optimizing BPHTB Acceptance
Optimization of BPHTB revenue is very important for Medan City to increase Regional Original Revenue (PAD). Increased PAD can be used to finance development and improve the welfare of the community. Medan City Bapenda is expected to continue to strive to increase public awareness of the obligation to pay BPHTB and facilitate the BPHTB payment process. Thus, the BPHTB revenue target can be achieved and the Medan City PAD can be increased.
Conclusion
In conclusion, the procedure for imposing BPHTB in Medan City is a crucial process that requires careful planning and execution. The calculation of BPHTB is based on a specific formula, and the realization of BPHTB tax revenue has decreased in recent years. However, with the efforts made by Medan City Bapenda to optimize BPHTB acceptance, the revenue target can be achieved, and the Medan City PAD can be increased. Ultimately, the welfare of the community will also increase.
Recommendations
Based on the discussion above, the following recommendations can be made:
- Increase public awareness of the obligation to pay BPHTB: Medan City Bapenda should continue to conduct socialization and education to the public about BPHTB.
- Improve the quality and quantity of human resources in Bapenda City of Medan: Medan City Bapenda should improve the quality and quantity of human resources to facilitate the BPHTB payment process.
- Increase cooperation with relevant agencies: Medan City Bapenda should increase cooperation with relevant agencies, such as the National Land Agency (BPN) and the Public Works Office (DPU), to facilitate the BPHTB payment process.
By implementing these recommendations, Medan City Bapenda can optimize BPHTB acceptance and increase Regional Original Revenue (PAD), ultimately improving the welfare of the community.
BPHTB Imposition Procedure in Medan City: Frequently Asked Questions
Understanding BPHTB Imposition Procedure in Medan City
The procedure for imposing Land and Building Rights (BPHTB) in Medan City is a crucial process that requires careful planning and execution. In this article, we will answer some of the frequently asked questions about BPHTB imposition procedure in Medan City.
Q: What is BPHTB?
A: BPHTB stands for Land and Building Rights Acquisition Fees. It is one of the important sources of Regional Original Revenue (PAD) in Medan City.
Q: What is the purpose of BPHTB?
A: The purpose of BPHTB is to encourage economic acceleration, increase development, and promote equitable development of the region. Ultimately, the welfare of the community will also increase.
Q: How is BPHTB calculated?
A: BPHTB calculations in Medan are carried out using the following formula:
BPHTB = NJOP X BPHTB Rates X 1/1000
Where:
NJOP is the selling value of the tax object determined by the Medan City Bapenda. BPHTB Rates is a rate that applies in Medan City, which is 5% for land and buildings. 1/1000 is a multiplier factor for calculating the amount of BPHTB.
Q: What is the target and realization of BPHTB acceptance in Medan City?
A: Based on data obtained from Medan City Bapenda, the realization of the Medan City BPHTB tax revenue from 2017-2019 has decreased, especially in 2018-2019. The percentage of the realization of BPHTB Tax Revenue in Medan City in 2017-2019 was 119.46%, 81.11%, and 81.80%.
Q: What are the constraints faced by Medan City Bapenda in collecting BPHTB?
A: Some of the obstacles faced by Medan City Bapenda in collecting BPHTB are:
Lack of public awareness of the obligation to pay BPHTB. Difficulty in identifying BPHTB tax objects. Limited human resources in Bapenda City of Medan.
Q: What efforts have been made by Medan City Bapenda to optimize BPHTB acceptance?
A: Medan City Bapenda has made several efforts to optimize BPHTB acceptance, namely:
Conducting socialization and education to the public about BPHTB. Increasing cooperation with relevant agencies, such as the National Land Agency (BPN) and the Public Works Office (DPU). Improving the quality and quantity of human resources in Bapenda City of Medan.
Q: Why is optimization of BPHTB acceptance important?
A: Optimization of BPHTB revenue is very important for Medan City to increase Regional Original Revenue (PAD). Increased PAD can be used to finance development and improve the welfare of the community.
Q: What can be done to increase public awareness of the obligation to pay BPHTB?
A: Medan City Bapenda can conduct socialization and education to the public about BPHTB through various channels, such as media, community meetings, and social media.
Q: How can Medan City Bapenda improve the quality and quantity of human resources?
A: Medan City Bapenda can improve the quality and quantity of human resources by providing training and development programs for its employees, as well as recruiting new employees with the necessary skills and qualifications.
Q: What is the role of relevant agencies in facilitating the BPHTB payment process?
A: Relevant agencies, such as the National Land Agency (BPN) and the Public Works Office (DPU), can provide support and assistance to Medan City Bapenda in facilitating the BPHTB payment process.
By understanding the BPHTB imposition procedure in Medan City, taxpayers can ensure that they comply with the regulations and pay their BPHTB on time.