Efektivitas Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Dalam Rangka Meningkatkan Pendapatan Asli Daerah (Pad) Kabupaten Kediri

Ratih Harinsari


: Management effectiveness of Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) to increase Kediri RegencyRegional Revenue (Pendapatan Asli Daerah - PAD). Regional autonomyhas broad implicationsonthe regional authoritytoexplore and managesource of local revenue. Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) is a one source of local revenue. BPHTB diversioninto a local taxbegins withthe formulation ofpolicyas outlined in thelaw No. 28, 2009 about Regional Taxes and Levies. With the enactment of BPHTB the responsibility of the area, and needs to be regulated and determined by a regulation, ie Regional Regulation. BPHTB harvesting implemented starting on January 1, 2011. And that became the issue is the effectiveness of voting BPHTB. The design that used inthis research was descriptive design with qualitative research approached. BPHTB Collection the Government of Kediri Regency, indicates that the results are muchmore effective and exceeding to predetermined targets. The Conclusion of the study was the effectiveness of the collection BPHTB achieved its goal of increasing revenue in Kediri. Researcher hope that the next government of Kediri Regency more emphasize the rule of Perda for BPHTB and make a policy for tax payers who violate the rules.




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