2021
DOI: 10.31967/relasi.v17i2.493
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Efektivitas Dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Dalam Rangka Peningkatan Pendapatan Asli Daerah di Kabupaten Gunung Kidul

Abstract: Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi penerimaan BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan) dalam rangka peningkatan pendapatan asli daerah. BPHTB merupakan pajak atas perolehan hak tanah dan bangunan baik oleh pribadi maupun badan. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus pada Kabupaten Gunung Kidul - Yogyakarta. Data diperoleh dari dokumen dan wawancara. Informan/narasumber berasal dari berbagai pihak yang kompeten memberikan informasi yang … Show more

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“…According to Steers in Hedra Hermawan (2017) [2] finds that "Effectiveness is the range of efforts of a program as a system with certain resources and means to meet its objectives and means without crippling those means and resources and without putting due pressure on their implementation". According to Mardiamso in [3] "effectiveness is the measure of success or non-achievement of the objectives of an organization towards its objectives. When an organization achieves a goal, the organization has run effectively."…”
Section: Literature Reviewmentioning
confidence: 99%
“…According to Steers in Hedra Hermawan (2017) [2] finds that "Effectiveness is the range of efforts of a program as a system with certain resources and means to meet its objectives and means without crippling those means and resources and without putting due pressure on their implementation". According to Mardiamso in [3] "effectiveness is the measure of success or non-achievement of the objectives of an organization towards its objectives. When an organization achieves a goal, the organization has run effectively."…”
Section: Literature Reviewmentioning
confidence: 99%
“…Pemungutan Berdasarkan dari data yang ada pada Table 1 di atas dapat dilihat bahwasanya penerimaan BPHTB dari tahun 2017 sampai dengan tahun 2019 mengalami peningkatan, tetapi pada tahun 2020 mengalami penurunan. Penelitian kali ini akan menghadirkan kembali permasalahan yang berkaitan dengan potensi dan kontribusi pajak BPHTB yaitu replikasi dari penelitian Denny Azhari (2017) dan Meighy Thosal (2017) yang sama-sama menggunakan metode penlitian deskriptif, yang berbeda adalah penelitian ini. Tujuan penelitian ini adalah mengetahui serta menganalisis potensi dan kontribusi Pajak Bea Perolehan Hak atas Tanah dan Bangunan di Kabupaten Maros.…”
Section: Pendahuluanunclassified
“…On the other hand, according to Beni in Pratiwi, Nataliawati, Dewi, & Haskim (2021), effectiveness is a step to measure an organization's output, policies, and procedures. Thus, the definition of effectiveness refers to the action used to measure the extent to which an organization or person produces output by achieving its objectives.…”
Section: Literature Review the Effectivenessmentioning
confidence: 99%