@thesis{thesis,
		author={Lisa  Lisa},
		title ={Deskripsi Potensi Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Kabupaten Bengkalis},
		year={2021},
		url={http://eprints.polbeng.ac.id/2294/},
		abstract={This study aims to determine the potential receipt of Customs for the Acquisition of Rights on Land and Buildings (BPHTB) which is one of the regional taxes of Bengkalis Regency. This type of research is a method qualitative. The research data was obtained from the Bengkalis Regional Revenue Agency. Method of collecting data done by interview and documentation. The results showed that the acceptance of Customs Acquisition of Land and Building Rights in 2017-2020 has fluctuated, because there are several targets determined is not achieved because the Fee for the Acquisition of Rights on Land and Buildings is a tax that is incidental and a self-assessment system, which gives taxpayers confidence to pay and deposit the amount of tax due to be paid. Socialization is a the efforts made to provide understanding, information, and guidance to the community in general and taxpayers in particular regarding everything related to taxation and legislation. shrimp. Bapenda Bengkalis Regency Government through the Bengkalis Regency Regional Revenue Agency have carried out socialization related to fees for acquiring land and building rights, both orally and in writing by presenting PPAT because PPAT is a partner of Bapenda in completing affairs certificates related to BPHTB Constraints are not achieving the targets set because BPHTB is an incidental tax that is not known when it occurs, and the receipt is only waiting for the public to pay only if they have made arrangements related to the BPHTB}
		}