“ANALISIS DAMPAK PENGALIHAN PENGELOLAAN PBB-P2 DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PADANG”

HAIBATI, ARIZONA (2015) “ANALISIS DAMPAK PENGALIHAN PENGELOLAAN PBB-P2 DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PADANG”. Diploma thesis, Universitas Andalas.

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Abstract

With the amandment of The Law Number 28 Years 2009 about PDRD, then PBB-P2 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 and efficiency of PBB-P2 to PAD after becoming Local Tax is constant. So as with the earnings of PAD that keeps increasing since PBB-P2 be transferred to Local Tax. Keywords: Pajak Bumi dan Bangunan-Perdesaan dan Perkotaan (PBB-P2), Pendapatan Asli Daerah (PAD), Local Taxes

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