Analysis of Effectiveness and Contribution of Charges For Land and Building Rights Acquisition (BPHTB) to Kediri Regional Tax Revenue 2016-2020

Abstract

Acquisition Duty of Rights on Land and Building (BPHTB) is a tax levied on the acquisition of land and/building rights. The Acquisition Duty of Rights on Land and Building (BPHTB) is one of the highest sources of Local Tax Revenue in Kediri City. The purpose of this final project is to determine the level of effectiveness and contribution of revenue from Acquisition Duty of Rights on Land and Building (BPHTB) to Local Tax Revenues of Kediri City in 2016-2020. The methods of data collection used were interviews and documentations. The data writing method used is description and exposition. Data analysis methods used are effectiveness analysis, contribution analysis, regression analysis and correlation analysis. Based on the results of the discussion, it is known that the effectiveness of the receipt of Acquisition Duty of Rights on Land and Building  (BPHTB) in 2016-2020 shows the results in a Very Effective category with an average effectiveness level of 159.48%, although the average effectiveness rate of Acquisition Duty of Rights on Land and Building (BPHTB) shows very effective results but the contribution to Local Tax Revenue shows results in the medium category with an average of 28.39% from 2016-2020.