Analisis Penerimaan Bea Perolahan Hak Atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah Kota Surakarta (Tahun 2013-2017)

VERONKA, ANANDA (2018) Analisis Penerimaan Bea Perolahan Hak Atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah Kota Surakarta (Tahun 2013-2017). Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT ANALYSIS OF ACQUISITION DUTY OF RIGHT ON LAND AND BUILDING (BPHTB) REVENUE TO THE SURAKARTA LOCAL REVENUE (2013-2017) ANANDA VERONKA NIM F3415007 The purpose of this research are to determine contribution and growth rate BPHTB, the obstacles faced by BPPKAD, and BPPKAD Surakarta’s effort to increase BPHTB’s revenue in Surakarta. This research was conducted by the method of observation and interviews. The authors doing observation of the process of collecting BPHTB and briefing with staff of BPPKAD Surakarta. The result of the research showed that the highest level of the contribution in 2017 amounted to 24,5% and the lowest in 2014 and 2016 amounted to 14,5%. The highest level of the growth rate in 2017 amounted to 33,61% and the lowest in 2014 amounted to -4,59%. The conclusion of this research are the contribution rate and the growth rate from year to year has fluctuated because people’s purchasing power to the sale and purchase transactions of land is unpredictable. Based on the result of research, the author give some recommendations that BPPKAD Surakarta establish good cooperation with several parties to improve BPHTB, reviewing regulatory of BPHTB, and making field research more active and periodic. Keywords: BPHTB, contribution, growth rate.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi dan Bisnis > D3 - Akuntansi Perpajakan
    Depositing User: Gun Gun Gunawan
    Date Deposited: 12 Jul 2018 16:44
    Last Modified: 12 Jul 2018 16:44
    URI: https://eprints.uns.ac.id/id/eprint/41555

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