Akuntansi dan Efektivitas Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan Kontribusinya terhadap Pendapatan Daerah Di Kota Semarang Periode Tahun 2008-2011

Muhamad Fauzan, Didik Ardiyanto

Abstract


This study aims to analyze the effectiveness of the accounting and collection of customs acquisition
of land and buildings (BPHTB) and its contribution to regional income in the city of Semarang
period 2008-2011. The effectiveness of tax revenue can be an indicator of performance in the
Department of Revenue (Dipenda) Semarang. Tax revenues have been called effective if
acceptance in accordance with a predetermined potential. The purpose of this research is to gain
knowledge of the effectiveness and contribution to the collection of customs acquisition of land and
buildings based on the target and the realization of the revenue in the city of Semarang. The data
used in this research is the realization of the target data and reports BPHTB from 2008-2010
obtained from the Office of Tax Semarang and BPHTB reports in 2011 and reported revenue of
Semarang are dipeoleh years 2008-2011 from the Department of Finance and Asset Management
District (DPKAD) Semarang City Government. The data analysis techniques with descriptive
quantitative methods to analyze the data. The results showed that (1) the effectiveness of revenue in
2008-2011 experienced BPHTB kondusi fluctuating with an average revenue of 108% which is
included in the criteria is very effective. (2) the rate of growth in the city of Semarang BPHTB the
years 2009-2011 average of 9.17% which is included in the criteria is very less. (3) contribution to
regional income BPHTB average 6.81% were included into criteria lacking, contribute to the fund
balance BPHTB average of 10.96% which is included in the criteria less, BPHTB contribution to
PAD with an average of 45, 41% included in the criteria of good and contribute to the local tax
BPHTB with an average of 52.52% included in the excellent category.

Keywords


BPHTB Tax, Revenue, Revenue Target, Actual Revenue.

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Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806