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p-Index From 2020 - 2025
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All Journal Accounting Information System, Taxes, and Auditing Journal (AISTA)
Fachrul Firdaus, Muh
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

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Analisis Efektivitas dan Kontribusi Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah Fachrul Firdaus, Muh; Afiah, Nur; Ryketeng, Masdar
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.106

Abstract

This study aims to analyze the effectiveness and contribution of the Land and Building Rights Acquisition Tax (BPHTB) to the Locally-Generated Revenue (PAD) of Barru Regency. The data collection technique used is documentation. This study employs a quantitative method with an analysis of the effectiveness ratio and contribution ratio. This study uses primary data which includes regional tax revenue reports for the 2021-2023 period. The results indicate that the collection effectiveness of the Land and Building Rights Acquisition Tax (BPHTB) in Barru Regency during 2021-2023 is still considered effective, with an average effectiveness rate of 92.98%. However, the contribution of BPHTB to Locally-Generated Revenue (PAD) remains very low with an average rate 3,36%.
Co-Authors Nur Afiah, Nur Ryketeng, Masdar