摘要
This study is conducted to identify the transformation of BPHTB tax after diverted into local tax in Kediri City, including the supporting and inhibitors factors involved in the practice. This study used qualitative method, with descriptive approach. The result shows that Kediri has enough preparation in facing diversion of BPHTB into local tax, this can be foreseen from the institutional side, infrastructures and human resources which are well qualified. The supporting factor for BPHTB diversion in Kediri is administration motivation to adjust the regulation to its regional condition, yet there is a lack of human resources quality in collecting BPHTB.