Analysis of the System and Procedures for the Management of Land and Building Rights Acquisition Duty in North Bolaang Mongondow Regency

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FORMOSA NEWS - Manado - Transparency in Land Tax: North Bolaang Mongondow Regency Successfully Digitizes BPHTB Property Tax System. A transparent and accountable tax administration system is critical to accelerating local economic growth and funding essential public infrastructure. Addressing this administrative necessity, a comprehensive case study conducted by researchers Inaya Matike, Stanley Walandouw, and Priscilia Weku from Universitas Sam Ratulangi in 2026 reveals that the management of the Land and Building Rights Acquisition Duty (BPHTB) Property Tax in North Bolaang Mongondow Regency has been successfully integrated with digital frameworks and aligns perfectly with local regulatory mandates. This evaluation is highly significant for local governance because the BPHTB property tax serves as a primary pillar of Regional Original Income (PAD). The collected revenue directly funds strategic community programs, including regional education initiatives, healthcare services, and public infrastructure developments.

Addressing Administrative Hurdles Through Digitalization
Despite its strategic importance, managing the BPHTB property tax within North Bolaang Mongondow Regency has frequently encountered traditional administrative challenges. According to the preliminary observations made by the Universitas Sam Ratulangi research team, the primary obstacles included incomplete document submissions by taxpayers, discrepancies between reported transaction prices and actual market values, and a general lack of public understanding regarding calculation, registration, and payment procedures. To overcome these bureaucratic friction points, the regional government, through the Regional Financial and Revenue Management Agency (BPKPD) of North Bolaang Mongondow Regency, implemented structured digital systems to minimize face-to-face transaction bottlenecks and streamline data validation. The research team from Universitas Sam Ratulangi evaluated this administrative transition by employing a qualitative approach focused on a descriptive case study design. The primary data collection process spanned three months, from October to December 2025, utilizing field observations and in-depth interviews with the leadership and operational staff of BPKPD North Bolaang Mongondow Regency. Secondary data, including local tax regulations and official revenue realization reports, were also evaluated to ensure analytical accuracy.

Key Findings: Six Core Stages of the Streamlined Tax System
The descriptive analysis published by the Universitas Sam Ratulangi researchers proves that the integration of digital platforms, specifically e-SPTPD and e-BPHTB, successfully simplified the local bureaucracy into six systematic and clear administrative procedures:

• Deed of Transfer Preparation: Buyers and sellers gather essential baseline documents, including original land certificates, identity cards (KTP), family cards (KK), tax identification numbers (NPWP), and proof of paid property tax (SPPT PBB). The formal Land Deed (AJB) is then processed via an authorized Land Deed Official (PPAT).
  
• Electronic Tax Payment: Taxpayers fill out their reporting forms directly within the digital system. Payments are safely funneled through Bank SulutGo (the designated Regional Development Bank), which automatically issues an official Regional Tax Payment Slip (SSPD).
  
• Online Validation and Research: Internal tax officers audit the submitted documents via the e-BPHTB application to verify transaction values, issue electronic billing codes, and confirm the Payment Proof Number (NTPD).
  
• Digital Taxpayer Registration: Applicants register accounts online, upload verified forms, and receive an official regional taxpayer identification number (NPWPD) after systematic validation.
  
• Mandatory Monthly Reporting: PPATs and notary offices submit monthly summaries of all local land transactions to the BPKPD by the 10th day of the following month.
  
• Structured Collections and Reductions: Delinquent accounts are managed through automated outstanding debt listings. Concurrently, tax reductions are strictly restricted to mass land registration programs sponsored by the central or local government.
  

Real-World Impact and Institutional Benefits
The implementation of a well-regulated and digitized BPHTB property tax system provides measurable benefits for local investment ecosystems, enhances land administration accuracy, and guarantees legal certainty for private businesses.

Author Profiles
Inaya Matike Lead author and researcher affiliated with Universitas Sam Ratulangi. She specializes in local taxation, regional financial management, and public sector accounting frameworks.
Stanley Walandouw Senior academic and researcher at Universitas Sam Ratulangi, possessing extensive expertise in accounting information systems and public administration.
Priscilia Weku Researcher from Universitas Sam Ratulangi whose academic work focuses on regional tax collection policies and Regional Original Income (PAD) optimization strategies.

Source

Inaya Matike, Stanley Walandouw, Priscilia Weku. Analysis of the System and Procedures for the Management of Land and Building Rights Acquisition Duty in North Bolaang Mongondow Regency. Formosa Journal of Applied Sciences (FJAS). Vol. 5, No. 5 2026, Halaman 1319-1330

DOI: https://doi.org/10.55927/fjas.v5i5.70
URL: https://journalfjas.my.id/index.php/fjas