Peranan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan untuk Meningkatkan Pendapatan Asli Daerah Kabupaten Pidie - Ikramullah Ikramullah; Ilyas Ismail; Mahdi Syahbandir (Kanun Jurnal Ilmu Hukum, 2016)
ABSTRAK. BPHTB merupakan jenis pajak properti dikenakan atas perolehan hak atas tanah dan/atau bangunan. Penelitian menggunakan metode yuridis normatif dan yuridis empiris. Hasil penelitian menunjukkan Peranan BPHTB terhadap Pendapatan dari sektor Pajak Daerah tahun 2011-2015 rata-rata sebesar 6,08%, terhadap APBK tahun 2011-2015 rata- rata sebesar 0,06%, terhadap APBG tahun 2015-2016 rata-rata sebesar 6,39%. Upaya untuk mengoptimalkan pendapatan BPHTB yaitu Pemeriksaaan objek BPHTB, meningkatkan kerjasama dan pemberian sanksi, kendala-kendalanya yaitu belum ada SOP BPHTB dan UPTD BPHTB, Kurangnya Pengawasan dan banyaknya jual beli di bawah tangan. BPHTB tetap dipertahankan sebagai pajak daerah dikarenakan memenuhi kriteria Pajak Daerah, meningkatkan PAD, meningkatkan akuntabilitas daerah. Role of Tax Bea Acquisition of Land and Building to Increase Local Revenue District Pidie ABSTRACT. The process fee of Owning Land’s and Building’s Right (BPHTB) is a kind of property tax which is charged due to owning land’s and building’s right process. This is juridical normative and empirical research. The research shows that the role of BPHTB on the income from Regional Tax sector from 2011-2015 is average 6,08%, average the Local Budget of Income and Spending of Pidie District (APBK) between 2011-2015 is 0,06%, average APBG from 2015-2016 is 6,39%. The efforts done to optimize the BPHTB’s income are by checking towards the object of tax of BPHTB, increasing cooperation and providing sanctions, the obstacles faced are lacking of Standard Operating Procedure (SOP) of BPHTB, the Implementing Technical Unit Department (UPTD) of BPHTB, monitoring and there are many unrecorded transactions. BPHTB is kept as a local tax as it fulfills the Regional Tax criteria, increases Local Revenue and district accountability