BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK AIR TANAH PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA CIMAHI
DOI:
https://doi.org/10.47491/landjournal.v6i1.4023Keywords:
Land and Building Rights Acquisition Fee, Ground Water Tax, Regional Original IncomeAbstract
This study uses a descriptive method of analysis with a quantitative approach to analyze the effect of land and building rights acquisition fee and ground water tax on regional original income in Cimahi City for the 2020-2022 period. Secondary data in the form of land and building rights acquisition fees, ground water tax and regional original income from the Cimahi City Regional Management Agency were analyzed by t test and F test. The results of the study show that land and building rights acquisition fees variabel does not have a significant effect on regional original income in Cimahi City for the 2020-2022 period. The reason is the lack of information and knowledge of the community so that the contribution of land and building rights acquisition fees is ineffective. Ground water tax also does not have a significant influence of regional original income. The reason is the lack of information and many companies that use ground water illegally. The results of the simultaneous test analysis showed the variables fees for acquisition of land and building rights and ground water tax also didn’t have a significant effect on regional original income in Cimahi City for the 2020-2022 period. With a F hitung value smaller than F table (F hitung < F tabel) which was 0,717 < 3,28.
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