ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA PALEMBANG PERIODE 2012 - 2016
Daftar Isi:
- The Ownership of Land and Building is always change. Because of the ownership of land and building is always change, Goverment will charge to society for the ownership change of land and builing that called Acquisition Duty of Right on Land and Building that benefecial as an income to Local Revenue . The purpose of this research is to know how effective the collecting procedure and to know how the effort for increasing BPHTB revenue in Palembang city. The type of this research is Descriptive method. The writer's method in collecting data is by interviewing, documenting, and observing. The research result, the collecting BPHTB revenue has effective eventhough in 2015 did not reach the target. The collecting BPHTB procedure can be said as efficient. This is proven by collecting BPHTB revenue in 2012 through 2016 has effective even 2015 did not reach the target. It is impossible that inefficient procedure can make an effective BPHTB revenue, Palembang should activate Host to Host system as soon as possible to prevent cheating fraud SSPD BPHTB.