ANALISIS PENERIMAAN PENDAPATAN ASLI DAERAH(PAD) KOTA PADANG SETELAH DAN SEBELUM BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) MENJADI PAJAK DAERAH

PRIMA, MENTARI (2014) ANALISIS PENERIMAAN PENDAPATAN ASLI DAERAH(PAD) KOTA PADANG SETELAH DAN SEBELUM BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) MENJADI PAJAK DAERAH. 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 Padang. Sample in this research is Padang 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, efficiency, and comparisson earnings of PAD. The result of this research is the collection effectiveness of BPHTB to PAD declined after becoming Local Tax. However, contribution and efficiency of BPHTB continues to increase after becoming Local Tax. So as with the earnings of PAD that keeps increasing since BPHTB be transferred to Local Tax.

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