ANALISIS PERBANDINGAN TARGET DAN REALISASI SERTA KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PAJAK DAERAH KOTA PADANG TAHUN 2011-2014

Local taxes are one source of financial local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City/Regency Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Padang City local tax. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of BPHTB Tax in 2011 to 2014 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB tax in 2011 to 2014 fluctuating with an average revenue of 89,82% which is included in the criteria is fairly effective. Within a period of four years since transitioned into Local Taxes in 2011, contribution of BPHTB to local taxes and local revenues is still lacking in 2011 to 2014 with an average revenue contribution of 10,43% and 7,54%