Analysis of the Mechanism for Calculating and Collecting Land and Building Acquisition Fees and Their Contribution to Local Revenue at the Manado City Revenue Agency

Land and Building Acquisition Tax is one of the important sources of local revenue. This research aims to analyze the mechanism of calculation and collection of BPHTB and its contribution to PAD at BAPENDA Manado City. This research uses a qualitative descriptive approach. Data was obtained through interviews with BAPENDA employees, observation, and documentation related to the realization of BPHTB and PAD in 2019-2023. The analysis was carried out by describing the process of calculation, collection, and calculating the contribution of BPHTB to PAD using the contribution formula. The results show that the calculation and collection of BPHTB is carried out based on Manado City Regional Regulation Number 1 of 2024, using a self-assessment system with the assistance of PPAT. BPHTB collection still faces obstacles such as mismatches in transaction values and data differences.