ANALISIS EFEKTIVITAS PEMUNGUTAN BPHTB DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN ROKAN HULU

DESNAWATI, HENNI (2026) ANALISIS EFEKTIVITAS PEMUNGUTAN BPHTB DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN ROKAN HULU. Sarjana thesis, Universitas Pasir Pengaraian.

[img] Text
COVER.pdf
Download (868kB)
[img] Text
BAB 1 2 3.pdf
Download (319kB)
[img] Text
BAB 4 5.pdf
Restricted to Repository staff only
Download (484kB) | Request a copy

Abstract

This research aims to analyze the effectiveness of Land and Building Title Transfer Duty (BPHTB) collection and its role in increasing the Local Genuine Revenue (PAD) of Rokan Hulu Regency. This study uses a qualitative descriptive method with data collection techniques through documentation and interviews at the Regional Revenue Agency (Bapenda) of Rokan Hulu Regency. The data analyzed includes the target and realization of BPHTB and PAD receipts for the 2020–2024 period. The results showed that the effectiveness of BPHTB collection in Rokan Hulu Regency was highly fluctuated. In 2023, the collection reached a "Very Effective" level with a realization of IDR 23,446,880,470 or 133.22% of the target. However, in 2024, the effectiveness decreased significantly to 48.50% (Ineffective) with a realization of IDR 7,517,970,982. These findings indicate that BPHTB revenue is still heavily dependent on dynamic property market conditions and technical stability in the digital administration system (e-BPHTB). Based on these results, it is recommended that the Regional Government, especially Bapenda, conduct a comprehensive evaluation of the collection system, improve the validation of transaction data, and strengthen supervision of land transactions in the field to maintain consistent revenue performance.

Item Type: Thesis (Sarjana)
Uncontrolled Keywords: Effectiveness, BPHTB, Local Genuine Revenue (PAD).
Subjects: Dewey decimal Classification Subject Areas > 600 Teknologi dan ilmu-ilmu Terapan > 650 - 659 Manajemen dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi > Program Studi Akuntansi
Depositing User: Pustaka - -
Date Deposited: 02 Sep 2026 03:32
Last Modified: 02 Sep 2026 03:32
URI: http://repository.upp.ac.id/id/eprint/4528

Actions (login required)

View Item View Item
repo is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.