DAMPAK PELIMPAHAN WEWENANG PEMUNGUTAN BPHTB DARI PEMERINTAH PUSAT TERHADAP PENDAPATAN ASLI DAERAH KOTA PONTIANAK

Abstract

The willingness of the central government in embody regional autonomy and tax decentralization was implemented by applying Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution. Pontianak City Government issued Regional Regulation No. 6 of 2010 concerning Regional Taxes, the transfer of authority delegation expected to have a positive impact on the receipt of PAD from BPHTB. The purpose of this study is to analyze the impact of BPHTB transfers on increasing PAD before and after delegation of authority in Pontianak City and to understand the interactions that involved in the implementation of BPHTB collection in Pontianak City. The analytical method uses descriptive analysis techniques with the type of semi-standard interviews and quantitative analysis with ratios that are completed with a simple statistical test. The results showed there were differences in the average value between before and after the transfer of BPHTB collection authority so that there was a difference in delegation of BPHTB collection authority over the results of BPHTB revenue. In implementing it, several agreements were needed that needed steps to be taken to receive BPHTB receipts.