ANALISIS KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH KOTA BUKITTINGGI SETELAH DAN SEBELUM MENJADI PAJAK DAERAH TAHUN (2009-2013)

JEFRI, FERNANTOS (2015) ANALISIS KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH KOTA BUKITTINGGI SETELAH DAN SEBELUM MENJADI PAJAK DAERAH TAHUN (2009-2013). Diploma thesis, Universitas Andalas.

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Abstract

With the amandment of The Law Number 28 Years 2009 about PDRD, then BPHTB that was a former Central Tax be transferred to Local Tax. This transfer have an impact on the earnings of PAD Bukittinggi. Sample in this research is Bukittinggi by using sample collection technique non probability sampling, which is purposive sampling. Data obtained processed by using the calculation analysis method of the collection effectiveness, and comparisson earnings of PAD. The result of this research is the collection effectiveness of BPHTB to PAD increased after becoming Local Tax. And the contribution of BPHTB also continues to increase after becoming Local Tax. So as with the earnings of PAD that keeps increasing since BPHTB be transferred to Local Tax. Keywords: Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB), Pendapatan Asli Daerah (PAD), Local Taxes

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