ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERKOTAAN PERDESAAN (PBB P2) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENERIMAAN ASLI DAERAH KOTA PADANG TAHUN 2014-2016

Muhammad, Iqbal Effendi (2018) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERKOTAAN PERDESAAN (PBB P2) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENERIMAAN ASLI DAERAH KOTA PADANG TAHUN 2014-2016. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine and analyze the effectiveness and contribution collection of PBB-P2 and BPHTB towards PAD Padang City. This study is a qualitative descriptive case study using secondary data. Collecting the data used documentation techniques and obtained from DPKA Kota Padang. The data obtained is processed by using the calculation method of effectiveness, the method of calculation of contribution analysis and comparison of effectiveness and contribution PBB-P2 and BPHTB. The results of this study show that the effectiveness of PBB-P2 and BPHTB revenue of Padang City has been effective and PBB-P2 and BPHTB is still very less contributing to PAD Padang City. Keywords: Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB), Pendapatan Asli Daerah (PAD), Local Taxes

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