PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BULUKUMBA

A. Audirta Prasetia (Universitas Negeri Makassar)
Nur Afiah (Universitas Negeri Makassar)
Nurafni Oktaviyahnu (Universitas Negeri Makassar)

KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Vol 11 No 2 (2026)

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.