WULANDARI, SEPTIANI (2020) PENGARUH EFEKTIVITAS PENERIMAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH PROVINSI DKI JAKARTA PERIODE 2014 – 2017. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas penerimaan pajak bea perolehan hak atas tanah dan bangunan (bphtb) dan kontribusinya terhadap pendapatan asli daerah. Sampel yang digunakan dalam penelitian ini sebanyak 48 laporan penerimaan global summary bulanan keuangan pemerintah daerah. Hasil penelitian ini menunjukan bahwa efektivitas penerimaan pajak bea perolehan hak atas tanah dan bangunan (bphtb) berpengaruh terhadap pendapatan asli daerah, sedangkan kontribusi penerimaan pajak bea perolehan hak atas tanah dan bangunan (bphtb) tidak menunjukan pengaruh terhadap pendapatan asli daerah. Kata Kunci : Efektivitas, Kontribusi dan Pendapatan Asli Daerah This study aims to determine the effect of the effectiveness of customs tax on the acquisition of land and building rights (bphtb) and its contribution to local revenue. The sample used in this study was 48 reports of global receipts monthly summary of local government finances. The results of this study indicate that the effectiveness of customs tax revenue for the acquisition of land and building rights (bphtb) affect local revenue, while the contribution of customs tax revenue to the acquisition of land and building rights (bphtb) does not show an influence on local revenue. Keywords : Effectiveness, Contribution and Local Revenue
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 19 299 |
| NIM/NIDN Creators: | 43214120061 |
| Additional Information: | Efektivitas, Kontribusi dan Pendapatan Asli Daerah |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 16 Jan 2022 23:21 |
| Last Modified: | 03 Feb 2022 06:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54308 |
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