Analisis Efektivitas dan Kontribusi Penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lumajang

  • Diana Nur Octavia STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
  • Agus Salim STIE Widya Gama Lumajang


Charges for Acquisition of Land and Building Rights (BPHTB) is one of the Regional Taxes which has a large contribution to Regional Original Income (PAD). The purpose of this research is to know how the level of effectiveness and contribution to the acquisition of land and building rights (BPHTB) to the Regional Original Revenue (PAD) of Lumajang Regency. The research method used is descriptive quantitative method. The result showed that the effectiveness of the receipt of Customs and Land Rights (BPHTB) fees in Lumajang Regency during 2014 to 2018 it was included in the very effective category even though every year there was an increase and decrease because the effectiveness level has exceeded 100%. And for the level of contribution to the acquisition of land and building rights (BPHTB) on regional original income (PAD) included in the very less category