JURNAL BISNIS DAN AKUNTANSI
ANALISIS PELAKSANAAN PEMUNGUTAN BPHTB SEBAGAI PAJAK DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TANGERANG
IDA BAGUS NYOMAN SUKADANA
The aim of this study is to know how the devolution process of duty in acquiring land rights and building (BPHTB) from Central Government to Tangerang Municipal Government, to know the process collection for duty in acquiring land rights and building are already in compliance with applicable local regulations. The research’s object of this study is “Dinas Pengelolaan Keuangan Daerah (DPKD) in Tangerang. The method used is qualitative method. Data used for this research are budget and realization in 2011-2012, local revenue in 2011-2012. The findings of this research, process for collection BPHTB as a local tax has been accordance with regulation of Tangerang Municipal Government. And, there is an increasing number of realization and contribution BPHTB for each year.Keyword :Duty in Acquiring Land Rights and Building, Devolution Process, Budget and Realization, Local Revenue.