PENGALIHAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PENDAPATAN ASLI DAERAH
Abstract
Kontribusi pajak daerah dan retribusi daerah sangat penting terhadap penerimaan asli daerah (PAD) dan merupakan sumber pendapatan daerah yang sering menjadi pemasukan utama daerah. Dengan diberlakukannya otonomi daerah maka memberikan peluang terhadap pemerintah daerah untuk menggali potensi daerah dan mendapatkan pemasukan. Sumber pendapatan pemerintahan daerah relatif terprediksi dan lebih stabil sebab pendapatan daerah diatur oleh undang-undang dan peraturan daerah yang mengikat dan dapat dipaksakan.
Kata kunci: pajak daerah, BPHTB, pendapatan asli daerah
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References
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Siahaan, Marihot Pahala, 2010, Pajak Daerah Dan Retribusi Daerah, Jakarta, Rajagrafindo Persada.
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