POTENSI PERTUMBUHAN PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN KLATEN

Abstrak

Regional autonomy gives the regional government the right to manage regional assets, collect regional taxes and levies and manage regional finances independently. Constitution number 28 of 2009 concerning regional taxes and regional levies regulates the types of regional taxes and regional levies that are allowed to be levied by regional governments. The duty for the acquisition of land and building rights is one of the taxes that are allowed to be collected. This research has the theme " The Potential Growth Of Receiving Duty For Land And Building Rights Acquisition (BPHTB) In Klaten District" and will focus on the contribution of BPHTB to regional taxes, the growth rate of BPHTB and the potential growth of BPHTB revenues for the years 2020-2022. The research methodology used is descriptive qualitative. The data used in this study are primary and secondary data. The primary data was obtained from interviews with the staff of the Klaten Regency Financial Management Agency, while the secondary data was from the Klaten Regency Budget and Revenue Realization document in the 2014-2019 time period. The conclusions of this research are (1) The contribution rate of BPHTB to regional taxes from 2013-2018 is in the less category, and in 2019 it is in the sufficient category, (2) The growth rate of BPHTB revenue is very volatile and increased sharply in 2017 by 124% compared the previous year, (3) The Projection of potential revenue of BPHTB has increased from 2020-2022