MEKANISME PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PEMERINTAH DAERAH KABUPATEN OGAN KOMERING ILIR

OKTARI, WENDA and Subeki, Ahmad and Tjandrakirana DP, Rina (2011) MEKANISME PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA PEMERINTAH DAERAH KABUPATEN OGAN KOMERING ILIR. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this Research is to determine the BPHTB elections mechanism of Local Government OKI regency, the rules and system vvhich are made by Central government and the elections and the collections of polling elections fully handed over to local government. This Research is a descriptive research. Types of data used is secondary data, which are used the local regulations of OKI regency no.25 year 2010 about duty of acquiring land rights and buildings rights (BPHTB) of Ogan Komering Ilir Regency in 2011 and the regent regulations about polling system and procedure of Ogan Komering Ilir Regency in 2011. Analysis method that is used in this research is qualitative descriptive analysis, which aims to describe the BPHTB Polling Mechanism in Local Governmentof OKI Regency. The result of this research shows that the the change of UU No. 21 Year 1997 become UU No.20 Year 2000, and the last change become UU No.28 Year 2009 about BPHTB gives good impacts to Government of OKI Regency. The acceptance of BPHTB have a significant impact on regional income of OKI Regency. the systems of BPHTB are made by government and the elections and the collections of polling elections fully handed over to local government, so it can support to advance the development of OKI Regency.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Making procedure, payment procedure, research procedure, registration procedure, reporting procedure, determination of approval procedure
Subjects:	H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 03:57
Last Modified:	01 Nov 2021 03:57
URI:	http://repository.unsri.ac.id/id/eprint/56574

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