Analisis Sistem dan Prosedur Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Pada Badan Pendapatan Daerah Kabupaten Sanggau

Governments from the central to regional levels need funds to carry out their duties. This also includes fulfilling work programs whose goal is to create prosperity and welfare for the community. Of course, to obtain funds to support all these activities, the government must be diligent in exploring various existing funding sources. Sources of these funds can be obtained from the tax sector, investment, and so on. The tax sector is the largest source of funds or income obtained by local governments. The purpose of this research is to determine the system analysis and procedures for collecting land and building acquisition fees (BPHTB) at the Sanggau Regency Regional Revenue. The research method uses analytical descriptive. The results of this research indicate that the process of collecting fees for the acquisition of land and building rights can be handled by following predetermined systems and procedures. It is known that the Regional Revenue Agency is one of the Regional Government Organizations that provides public services, which seek to improve the quality of service-oriented performance to the user community. This research also succeeded in summarizing or finding out about the system and procedures for collecting fees for the acquisition of land and building rights at the Regional Revenue Agency of Sanggau Regency.