Anjarwati, Fina, Junaidi, Dr., M.Sc., Ak., CA. (2021) Analisis Kontribusi Penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Wonogiri Tahun 2018-2020. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to explain and provide an illustration of how the process of submitting the registration of Customs for Land and Building Rights (BPHTB) by taxpayers at the Wonogiri Regency BPKD. And to find out how big the percentage of the contribution to the acquisition of Land and Building Rights (BPHTB) revenue for 2018-2020 in Wonogiri Regency is. Mechanisms for the administration of Customs for the Acquisition of Land and Building Rights (BPHTB) starting from registration and data collection; Determination and Verification; Deposit; Reporting bookkeeping at the Wonogiri Regency BPKD is quite good and as much as possible provides the best service for the community. The collection of land and building rights acquisition fees (BPHTB) at the Wonogiri Regency BPKD has experienced significant fluctuations, because it can exceed the previous target of the BPKD, which is 10% annually. This shows that BPHTB revenue has a fairly large contribution to Regional Original Income (PAD) which can be used for the construction of facilities and infrastructure and infrastructure for the benefit of the whole community. However, in terms of the percentage contribution of Land and Building Rights Acquisition Duty (BPHTB) to Regional Original Income (PAD) it is very less because it is at a percentage of 0.00-10%.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Land and Building Rights Acquisition Fee (BPHTB), Contributions, Local Revenue (PAD) |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 00:47 |
| Last Modified: | 13 Oct 2021 06:51 |
| URI: | http://eprints.uty.ac.id/id/eprint/8317 |
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