ANALISIS KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERKAIT DENGAN PENDAPATAN ASLI DAERAH (PAD) PROVINSI DKI JAKARTA

Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA., Risky Defi Jayanti

Abstract


This research was conducted to determine the contribution of Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) as well as from Land and Building Rights (BPHTB) Customs Taxes and Rural and Urban Land and Building Taxes. (PBB-P2) whichever is more contributing is related to the Original Regional Revenue of DKI Jakarta Province.
This research was conducted at the DKI Jakarta Provincial Tax and Retribution Agency. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of target data and realization of Land and Building Rights (BPHTB) Acquisition and Land and Rural and Urban Building Taxes (PBB-P2) of DKI Jakarta Province 2013-2017. The analysis used was descriptive analysis using the ratio of the contribution of Land and Building Rights (BPHTB) and Land and Building Rural and Urban Taxes (PBB-P2). In addition, data is obtained through observation, interviews, and documentation.
The results showed that the average percentage of revenue contribution given by Land and Building Rights (BPHTB) was related to the DKI Jakarta Province's Original Regional Revenue during the 2013 fiscal year up to 2017, which amounted to 12.26% with the "Less" criteria. The biggest contribution occurred in 2017 which was 15.39% while the lowest occurred in 2016 which was 10.61%.
Of the two taxes, Land and Building Rights (BPHTB) and Land and Rural and Urban Building Taxes (PBB-P2) are related to DKI Jakarta Province's Local Revenue during the 2013 to 2017 fiscal year Land and Rural and Urban Buildings Taxes ( PBB-P2) contributes more to PAD of DKI Jakarta Province which is 17.44%.

Keywords


Kontribusi bea Perolehan Hak; BPHTB; Pajak Bumi; Bangunan Pedesaan ; Perkotaan; PBB-p2 ; Pendapapatan Asli Daerah ; DKI Jakarta; Tax, District Own Source Revenue, Development Tax,Duty On Land & Building Right Acquisition, Land & BuildingTax Rural and Urba

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DOI: http://dx.doi.org/10.35137/jabk.v5i3.225

Copyright (c) 2018 Hj. Dewi Rejeki, SE., Ak., M.Ak. M.Si., CA., Risky Defi Jayanti



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