ANALISIS PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN BANJAR

Abstract

Helda Yuliana, (2018), “Analysis of The Tax Revenue Fees For Acqiusition of Land and Buildings (BPHTB) in Banjar District”.

            The transfer of management of Tax for Acquisition of Land and Buildings (BPHTB) and Land and Building Tax–Urban and Rural(PBB-P2) from the central government to regional government is a follow up of regional autonomy and fiscal decentralization policy. With the transfer ofBPHTB inti local taxes, BPHTB took part in contributing tothe District Own Source Revenue(PAD).  Thepurpose of this research are to knows how much thecontribution, how effectiveness and efficiency, how BPHTB potency, what are the obstacles in BPHTB collection, and what strategy needs to be done to increase BPHTB revenue.

            The type of  the research isa descriptive method. The data sourece used is secondary data obtained from Bapenda Banjar district to calculate the contribution, effectiveness and efficiency, and primary data obtained from interviews to know the potential, constraints, and strategies in the revenue of BPHTB.

            The results ofthis research can be concluded that contribution of BPHTB to local revenue (PAD) still deficient. The effectiveness of 2012-2016 is very effective because the effectiveness is always above 100% and the implementation of BPHTB collection is ver efficient. BPHTB of Banjar district has a very high potential and potentially will continue to increase. Obstacles faced by Banjar distict government that is not yet applied marketprice and still only refers to NJOP. Strategy that can be done is by using price comparison and Banjar district government routinely conduct evaluation meeting with BPN and notary/PPAT.

Keywords: BPHTB, PAD, contribution,effectiveness, efficiency, potency