ANALISIS PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN GOWA PERIODE 2014-2017

FITRAH AULIA SYAM, "Analysis of the Receipts of the Land and Building Title Transfer Duty for District Own Source Revenue in Gowa District". Consul by Indrawan Azis. The title of the research was discussed on 15th of September, 2018 and received in order to conduct the research in the Regional Revenue Agency of Gowa Regent’s Office.
Receipts of the Land and Building Title Transfer Duty is a very important tax in increasing the area. So that the Receipts of the Land and Building Title Transfer Duty tax sector can become a carriage in increasing the economic pace
of an area. The main objective of this research is to find out the extent to which the effectiveness and contribution of the amount of Receipts of the Land and Building Title Transfer Duty tax for District Own Source Revenue in Gowa
District.This research uses quantitative descriptive analysis method. By collecting data from District Own Source Revenue and the Fees for Acquisition of Land and
Building Title Transfer Duty in the last 4 years, then conclusions will then be found.
The research result indicate that contribution of Receipts of the Land and Building Title Transfer Duty for District Own Source Revenue in Gowa District from 2014 to 2017 still in the "moderate" category however effectiveness of
Receipts of the Land and Building Title Transfer Duty from year to year has increased. in this case, then Gowa District has succeeded to optimizing regional tax revenues in terms of the Land and Building Title Transfer Duty.