Analysis of Effectiveness and Contribution of Tax on the Rights of the Land and Building (BPHTB) on Regional Original Revenue (PAD) in Pariaman City Before and After Become a Local Tax (2009-2015)


Authors : Novita Sari, Elvira Luthan, Nini Syafriyeni

Volume/Issue : Volume 4 - 2019, Issue 10 - October

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2PeE1Wy

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.

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