<![CDATA[This study aims to analyze the effectiveness, growth, and contribution of Land and Building Acquisition Tax (BPHTB) revenue in supporting the Regional Original Revenue (PAD) of Gowa Regency in 2020–2024. This study uses a qualitative descriptive approach with the research subject being the Regional Revenue Agency (Bapenda) of Gowa Regency. Data collection techniques were carried out through documentation and interviews. The data used consisted of secondary data in the form of targets and realizations of BPHTB revenues and Gowa Regency PAD in 2020–2024, and primary data obtained through interviews with relevant parties at Bapenda Gowa Regency. Data analysis was carried out using the interactive model of Miles and Huberman through the stages of data collection, data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the effectiveness of BPHTB revenues in Gowa Regency during the 2020–2024 period is in the very effective category with an average effectiveness of 121.30%. This indicates that the realization of BPHTB revenues each year always exceeds the set target. The average growth of BPHTB revenue was 33.71% and is categorized as less successful due to its unstable growth and is influenced by fluctuations in land and building transactions. Meanwhile, the contribution of BPHTB revenue to PAD averaged 23.69% and is categorized as moderate, indicating that BPHTB plays a significant role in supporting Gowa Regency's PAD. Therefore, BPHTB is an important source of regional taxes in supporting regional fiscal independence, so optimization of tax collection and services is needed to increase BPHTB revenue sustainably.]]>
Copyrights © 2026
