Bea Perolehan Hak atas Tanah dan Bangunan
(BPHTB) is a one source of local revenue. BPHTB
diversioninto a local tax begins with the formulation of
policyas outlined in the law No. 28, 2009 about Regional
Taxes and Levies. BPHTB harvesting implemented
starting on January 1, 2011. This research aims to
knowledge BPHTB diversioninto influence a local tax
begins about PAD tax to revenue of Pariaman, and to
analyze effectiveness and contribution of BPHTB tax
which taken by government of Pariaman (2009-2011).
The data that was obtained is a secondary data from
DPPKA of Pariaman. Kind of the research used is
descriptive quantitative method which is used
comparative method. These data is analyzed with
calculated effectiveness and contribution value of
BPHTB tax to Pendapatan Asli Daerah (PAD) based on
formula. The results showed that rate of effectiveness and
contribution BPHTB tax has reached the target. Reacher
hope that the government increased again to revenue
BPHTB tax and given punished if disloyal.
Keywords : Effectiveness, Contribution, BPHTB, PAD, the Law No 28, 2009.