Analisis Potensi, Efisiensi, dan Efektivitas Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan Sebagai Pajak Daerah di Kabupaten Lima Puluh Kota

The purposes of the research are (1) to know how the revenue representation of BPHTB in Lima Puluh Kota regency (2) to know how the potency of BPHTB in Lima Puluh Kota regency (3) to know how the efficiency and effectiveness in collection of BPHTB in Lima Puluh Kota regency during 2011 until 2014 (4) to know the obstacles that must be faced by local governance of Lima Puluh Kota regency in collection of BPHTB. This research used quantitative-descriptive method. The method of data collection are interviews and literature research. The data which used in this research is the tax revenue during 4 years, 2011 until 2014. The data were analyzed using potency analysis, the efficiency analysis and the effectiveness analysis. Based on the results of this research, the conclusions are: (1)BPHTB is the one kind of tax that have potency in Lima Puluh Kota regency. (2) the efficiency in collection of BPHTB in Lima Puluh Kota regency are most efficient. The rate of efficiency was constant during 2011 until 2014 is 5% (3) The effectiveness in collection of BPHTB in Lima Puluh Kota regency during 2011 is 139,67%. In 2012, the effectiveness in collection of BPHTB was not too effective, is 67,75%. But in 2013 and 2014 the rate of effectiveness were most efective which reach 203,55% and 145,98% (4) The local governance of Lima Puluh Kota regency was not ready enough to faced the transfer of BPHTB as local tax. Unreadiness occur in procedural thing and the socialisation in collection of BPHTB as local tax by DPKA didn’t intense to the public . Keywords : BPHTB, potency, efficiency, effectivenes