Analisis Penerimaan BPHTB Dan Kontribusinya Pada PAD Kota Cilegon Tahun 2015-2018
DOI:
https://doi.org/10.30640/inisiatif.v1i3.748Keywords:
e-Filing, e-Billing, Taxpayer ComplianceAbstract
The purpose of this study are: 1) to determine the level of effectiveness of the realization and targets give by the customs for the acquisition of land and building rights, 2) to find out the level of realization and contribution of duties on the acquisition of rights on land and building, 3) to determine the contribution of duties on the acquisition of rights on land and building to regional original income. The method used is descriptive analysis technique through collection techniques and interviews, observation and documentation.
The results of this study indicate that: the level of effectiveness achieved by the BPHTB tax on the regional financial and asset management agency (BPKAD) Cilegon during 2015-2018 experienced very fluctuating changes,the highest increase was achieved in 2015 0f 138,57%, this can be categorized as very effective and a decrease occured in 2016 and 2017 0f 91,50% and in 2018 it decreased to 35,49% and realization of BPHTB in the city of cilegon has not been effective and its contribution has decreased resulting in the realization of the Cilegon city BPHTB being unstable.
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