Komparasi Penerimaan Pajak Bumi dan Bangunan (PBB) dengan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Sebelum dan Sesudah Masa Peralihan serta Peranannya terhadap Penerimaan Perpajakan Kota Medan

Abstract

One of the highest potential regional tax revenues is PBB (Land and Building Tax) and BPHTB (Acquisition Duty Of Right On Land And Building). The PBB and BPHTB revenues of Medan prior to 2012 both administration and tax collection, were done by the central government, aided by the Medan Municipality. Since 2012 PBB and BPHTB have become regional tax in order to decrease regional government dependency on the central government in regional expenditures. It is required to have the change in regional government in the pre- transition period of 2002-2011 and the post-transition period of 2012-2021. This research is to find out the level of activity, the contribution of PBB and BPHTB revenues, regional independency ratio, and tax ratio in the pre- and post-transition period. The research uses secondary data, and the time of doing the research was 2002-2021, using the analysis of effectiveness, contribution, regional independency ratio, tax ratio, and paired sample t-test. The result of the research gives the explanation about the condition of effectiveness and contribution of PBB and BPHTB revenues of Medan which shows that the effective development pattern of PBB and PBHTB tends to be up and down in the last few years with the criteria of fairly effective and similar to the contribution of PBB which is very good and BPHTB which is moderately good. The development of the level of independency with participative relationship increases each year, and even though tax ratio increases each year, it does not reach three percent. The result of paired t-test shows that there is significant difference in the effectiveness and the contribution of PBB, the contribution of BPHTB independency ratio, and tax ratio before and after they become regional tax, and there is no significant difference in the effectiveness of BPHTB before and after it becomes regional tax.