This study aims to determine the potential to improve the collection BPHTB Regional Tax acceptance. BPHTB diversion of taxes into the local tax center is a strategic step in the implementation of fiscal decentralization in Indonesia. Besides having technical justification, BPHTB diversion into local tax will be able to increase revenue as a means to improve the quality of the shopping areas (local spending quality). Growth occurred in BPHTB not be separated from the potential, dynamics and economic activity of society, also driven by economic growth and improving the investment climate both regionally and nationally. In addition, Musi Banyuasin as an autonomous region being jealous of building and provision of infrastructure and accessibility that can support the community’s economy, will certainly have an impact on increased investment in the business community and society, which requires the transaction and transfer of ownership of land / land and buildings. Based on data obtained from DPPKAD Musi Banyuasin known that the cost of collection including all the costs used in an effort to increase local revenues, both intensification and extension of local taxes and levies.
Keywords: Levy BPHTB, Local Tax Revenue
