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Judul ANALISIS PENGARUH PENERAPAN UNDANG-UNDANG PDRD TAHUN 2009 TERHADAP REALISASI PENERIMAAN DAERAH KOTA PALEMBANG
Edisi VO. 11 NO. 1
ISBN/ISSN 1858-2702
Pengarang Effriyanti - Personal Name
Subyek/Subjek
Content type Karya Ilmiah Dosen
Bahasa Indonesia
Penerbit FAKULTAS EKONOMI UNIVERSITAS IBA
Tahun Terbit 2015
Abstrak ABSTRACT
Devolution of Tax on Acquisition Right on Land and Building (BPHTB) into
regional taxes very good impact on Region own source Revenue (PAD). This research
aimed to see whether there are differences in the impact of devolution BPHTB be a
regional taxes to PAD. Data was conducted in the Department of Regional own source
Revenue Palembang city using secondary data, that is realization data of BPHTB period
2008-2013 and realization data of PAD period 2008-2013. The analysis technique used
in this research is Paierded Sample T-test by using SPSS version 20.0 and contribution
analysis. The results showed no difference in the amount of revenue BPHTB between
before and after devolution, however, there is an increase in the amount of realization
each month after devolution in data. Before becoming a regional taxes, BPHTB
contributed for 115.4% of the PAD. After becoming a regional taxes, BPHTB contributed
53.06% to PAD. Overall, the results showed that the devolution of BPHTB into regional
taxes be good to increase PAD
Keyword : Tax, BPHTB, PAD
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