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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
A. Audirta Prasetia
Universitas Negeri Makassar
Economics, Econometrics & Finance

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PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BULUKUMBA A. Audirta Prasetia; Nur Afiah; Nurafni Oktaviyahnu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 11 No 2 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v11i2.5253

Abstract

This study aims to determine the effect of Land and Building Rights Acquisition Duty on Regional Original Revenue of Bulukumba Regency. The data collection technique used is documentation. This study uses a quantitative method with simple regression analysis to evaluate the relationship between Building Rights Acquisition Duty and Regional Original Revenue revenues. In this study, the secondary data used includes financial statements and regional tax revenues during the 2021-2023 period. The results of the study show that BPHTB has a positive and significant influence on the Regional Original Revenue of Bulukumba Regency. Each increase in Building Rights Acquisition Duty revenue has been shown to contribute directly to the increase in Regional Original Revenue, which shows the importance of optimizing Building Rights Acquisition Duty as an effective fiscal instrument.
Co-Authors Nur Afiah Nurafni Oktaviyahnu