POTENSI PERTUMBUHAN PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN KLATEN

Abstract

Regional autonomy gives the regional government the right to manage regional assets, collect regional
taxes and levies and manage regional finances independently. Constitution number 28 of 2009
concerning regional taxes and regional levies regulates the types of regional taxes and regional levies
that are allowed to be levied by regional governments. The duty for the acquisition of land and building
rights is one of the taxes that are allowed to be collected. This research has the theme " The Potential
Growth Of Receiving Duty For Land And Building Rights Acquisition (BPHTB) In Klaten District" and
will focus on the contribution of BPHTB to regional taxes, the growth rate of BPHTB and the potential
growth of BPHTB revenues for the years 2020-2022. The research methodology used is descriptive
qualitative. The data used in this study are primary and secondary data. The primary data was obtained
from interviews with the staff of the Klaten Regency Financial Management Agency, while the secondary
data was from the Klaten Regency Budget and Revenue Realization document in the 2014-2019 time
period. The conclusions of this research are (1) The contribution rate of BPHTB to regional taxes from
2013-2018 is in the less category, and in 2019 it is in the sufficient category, (2) The growth rate of
BPHTB revenue is very volatile and increased sharply in 2017 by 124% compared the previous year, (3)
The Projection of potential revenue of BPHTB has increased from 2020-2022