ANALISIS IMPLEMENTASI SISTEM PENGELOLAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KABUPATEN JOMBANG

Abstract

Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) was apart of national tax that is become a regional tax at Jombang in early 2014. Preparation of the system facilities and new human resources is available in 2014. The management system applied at Dispenda Jombang still using manual systems. These systems still lack of computerization in receiving and paying BPHTB. Another thing that is not contained in the system is the absence of a clear division of tasks in the section of revenue Dispenda Jombang, where the officers that conduct field surveys and the officer that in charge of serving the taxpayer is the same person. The purpose of this research is to find out how the implementation of the management system of BPHTB in Jombang. The gain of this research is held to provide additional information for the Government of Jombang associated with BPHTB management system. The method used in this research is qualitative descriptive. The results of this research indicate that the separation of duties for officers who conduct field surveys with officers serving Taxpayer (WP) is necessary, so that when the officer conducted field surveys, the number of staff who serves are not reduce and can reduce the occurrence of fraud. Computerization technology also needs as a part of the payment system from the WP. Computerization will accelerate the process of receiving payment and can prevent miscalculation made by the staff section of receipt payment.