EFEKTIVITAS DAN KONSTRIBUSI PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

Abstract

Tujuan penelitian ini untuk menganalisis bagaimana tingkat efektivitas dan konstribusi penerimaan pajak BPHTB terhadap PAD di Kabupaten Semarang setelah pengalihan 2011-2014. Metode analisis data menggunakan analisis pertumbuhan pajak BPHTB selama dipungut oleh Pemerintah Daerah, analisis efektivitas digunakan untuk mengetahui seberapa besar pencapaian target pajak BPHTB, analisis konstribusi digunakan untuk melihat seberapa besar sumbangan pajak BPHTB dan analisis forcasting untuk mengetahui bagaimana proyeksi penerimaan pajak BPHTB di Kabupaten Semarang. Hasil penelitian diperoleh kondisi penerimaan pajak BPHTB selama periode setelah pengalihan tahun 2011-2014 mengalami pertumbuhan yang baik di tahun 2012  namun pada tahun 2014 pajak PBHTB menurun. Kesimpulan yang dapat diambil adalah pertumbuhan pajak BPHTB berfluktuatif, pemungutan pajak BPHTB di Kabupaten Semarang selama empat tahun setelah pengalihan tergolong sangat efektif dengan rata-rata efektivitas 109%, konstribusi pajak BPHTB terhadap PAD sangat kurang dengan rata-rata 8,87%,  dan proyeksi pajak pada tahun 2015-2017 mengalami kenaikan, ada 2 kendala yang dihadapi Dinas Pendapatan Pengelola Keuangan dan Aset Daerah (DPPKAD) yaitu kendala yang bersifat internal dan eksternal. Saran yang berkaitan dengan hasil penelitian ini yaitu Pemerintah Daerah bergerak cepat dalam menilai dan mendata langsung kelapangan sehingga potensi pajak BPHTB dapat dipungut secara maksimal, Kementerian dan Agraria segera memformulasikan NJOP dengan menerapkan Zona Nilai Tanah (ZNT).

 Purpose of this study was to analyze how the effectiveness and contribution of tax revenue to the Local Revenue BPHTB in Semarang district during the period after the transfer of 2011-2014. The data used is four years from 2011-2014. Data were collected by interview, observation, documentation. In the method of data analysis using growth analysis is used to determine how the growth trend BPHTB tax Effectiveness Analysis is used to determine how much taxes BPHTB target achievement, contribution analysis is used to see how big the BPHTB tax contribution to regional revenue, forecasting and analysis to determine how the projection BPHTB tax receipts in the District of Semarang. Results obtained condition BPHTB tax revenue during the period after the transfer in 2011-2014 experienced good growth in 2012, but in 2014 declined PBHTB tax work related polling officers work very well as evidenced by the successful achievement of targets during the period with an average effectiveness above 100 %. But the tax contribution BPHTB relatively very less with the average rat of 8.87%. And projected future BPHTB tax will rise until 2017.Based on the above results, it can be concluded that growth fluctuated BPHTB tax, tax collection BPHTB in Semarang District for four years after the transfer as very effective, BPHTB tax contribution to PAD very less, and projections of future tax increases. Suggestions relating to the results of this research that regional governments to move quickly to assess and record directly spaciousness so that the potential tax can be levied to the maximum BPHTB, continues to disseminate the importance of taxes for development so that taxpayers pay taxes conscious.