Dampak Peralihan Pajak Pusat BPHTB Menjadi Pajak Daerah Terhadap PAD Kota Surakarta

Oleh :
Ayu Satiarini - F3409012 - Fak. Ekonomi dan Bisnis

The duty of acquiring land rights and buildings (BPHTB) can be defined as the taxes imposed on the acquisition of land and buildings. Previously, BPHTB is a central tax, but since the year 2010 in accordance with Local Rule No. 13 of 2010, then transferred BPHTB tax to be local tax. Therefore, the authors conducted a study that aims to determine the tax reasons BPHTB transferred, the process of transition, the comparison of before and after BPHTB diverted and the impact of the tax shift BPHTB for PAD (the original local income). Calculations have been carried out analysis of the effectiveness and contribution to local income. Based on the file from DPPKA in the Surakarta city that is BPHTB tax income before and after transferred, it has increased rapidly and positively impact the original reception area of the Surakarta city. Although the transition process, DPPKA encountered many obstacles and barriers, but DPPKA Surakarta so far can handle it well and always strive to provide good service. And always working to improve public awareness to pay taxes. Keywords: Effectiveness and Contribution