ABSTRACT

Devi Ratna Sari S., 2018.Analysis of Implementation of Collection of Acquisition

of Land and Building Rights (Study at Kendari Regional Tax and
Retribution Board). Accounting major. Economics and Business Faculty.
University of Haluoleo. Supervisor (1) H. Nasrullah Dali, Supervisor (2) Wa
Ode Aswati.

This study aims to determine the implementation of the collection of Land

and Building Rights Acquisition Levy and efforts made by the Regional Tax and
Retribution Board of Kendari City in increasing the receipt of Land and Building
Rights Acquisition Rights. Types of data used are qualitative data and quantitative
data. Sources of data used are primary data and secondary data. Data collection
methods used were observation, interview, documentation and literature study.
The analytical method used is descriptive analysis method.
The result of the research shows that Kendari City Management and
Retribution Board has performed the necessary adjustments in the preparation
stage for the transfer of Acquisition of Land and Building Rights as a regional tax
in accordance with Joint Regulation of Minister of Finance and Minister of Home
Affairs Number 186 / PMK.07 / 2010 and No. 53 Year 2010 on Preparation Stages
of Transfer of Acquisition of Land and Building Rights as Regional Taxes. These
adjustments include: facilities and infrastructure, organizational structure and
working procedures, human resources, regional regulations and SOP (Standard
Operating Procedure) and cooperation with related parties. Procedures for
collection of Tax on Land and Building Acquisition Right shall be started from the
Tax Payer paying the Local Tax Payment License of Land and Building Rights
Acquisition and other documents supporting the service counter of Kendari City
Tax and Regulatory Agency, after verification and stipulation of Acquisition of
Right Land and Building is payable then the Taxpayer will receive a certificate to
pay to Bank SULTRA. After payment, the file will be validated and the Taxpayer
will be given the file as proof that it has paid the Acquisition Duty on Land and
Building Rights. Efforts that have been made by the Regional Tax and Retribution
Board to increase the acceptance of Land and Building Rights Acquisition is to
simplify the process of collection and increase supervision, as well as
socialization to Taxpayers.

Keywords: Acquisition of Land and Building Rights.