Tantangan dan Kendala Pelaksanaan Kebijakan Pengalihan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Pemerintah Kota Gunungsitoli

The studi aims to review the impact of policy implementation on LandandBuildingAcquisition Tax Transfer (BPHTB) at Gunungsitoli Municipality, based on City Government RegulationNumber 2Year 2011. This study found that there are eight impediments faced by the local government of Gunungsitoli Municipality to implement the new policy of BPHTB, they are: (1) office building that is not feasible to be occupied and functioned as a work place as well as very limited space to serve taxpayers; (2) the local government has not had a proper long-term strategy to explore and enhance the revenue from the tax; (3) the organizational structure and working procedures of the department which are not adjusted with Regulation of Minister of Home Affairs Number 56 Year2010, (4) lack of workload analysis and job analysis, (5) lack of community understanding on BPHTB and payment procedure through the self-assessment system; (6) lack of implementation of the development for employees as well as limited fund for employees training; (7) preparation and formulation of tax regional regulations that are not based on academic study or not involving taxation experts; (8) disagreement between revenue agency and land agency in Nias Regency in conducting the payment receipt verification of BPHTB