ANALISIS PENGARUH DESENTRALISASI PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI INDONESIA

RIYAN, PRIMA (2013) ANALISIS PENGARUH DESENTRALISASI PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI INDONESIA. Diploma thesis, Universitas Andalas.

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Abstract

This research aimed to analyze the differences in the degree of fiscal decentralization and fiscal imbalances in regional revenue at the time before and after the property tax collection into the local tax all districts/cities in Indonesia for four years implementation period, from 2009-2012. Where in 2009 and 2010 is a two-year implementation period before be local taxes, while in 2011 and 2012 is a two-year period after the implementation of a local tax from property tax collection. Variables examined its effect on the degree of fiscal decentralization is the total revenues and regional revenues throughout the districts/cities in the four-year implementation period. As for the fiscal imbalance is observed of regional revenues, average of regional revenues, the population per provinces , and the total population of Indonesian for four-year implementation period. Results of this study concluded that the degree of fiscal decentralization experience the difference before and after property tax collection be a local tax, by showing the difference in the direction is better because it has increased the percentage degree of fiscal decentralization. While the fiscal imbalance fluctuate from year to year . Where in 2010 showed a decline , but in 2011 and 2012 showed an increase due to uneven the property tax collection in each districts/cities in Indonesia. Keywords : Regional Revenue , Degree of Fiscal Decentralization , Fiscal Inequality , Property tax

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