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PENGARUH PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH PADA BPPD DI KOTA BANDUNG

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ABSTRACT THE EFFECT OF THE DUTIES ON THE ACQUISITION OF RIGHTS TO LAND AND BUILDINGS AGAINST LOCAL REVENUE IN THE CITY OF BANDUNG Written by: Uli Artha Siringoringo NIM: 1532172 This study aims to determine the effect of land and Building Rights acquisition Charges on Régional original revenue in the Regional revenue management Agence (BPPD) in The City of 2015-2017. The data used was quantitative data. The method used was descriptive method. Data analysis of this study will discuss the analysis of corrélation coefficients, coefficient of détermination, significance test (t test), and simple linear regression analysis. The results of the analysis of the correlation coefficient indicate that r = 0.513, which means that the relationship between BPHTB receipts and PAD in Bandung's BPPD is moderate and positive. The significance test results show that Ho was rejected and Ha was accepted, because t count was 3.483> t-table 3.290, which means that there was a significant influence between BPHTB and PAD. The coefficient of determination (R²) = 0.263 ou 26.3%% mean that the influence ou contribution of BPHTB acception To PAD is 26.3%% an the remaining 73.7%% was influence by other factors outside BPHTB which are not discussed in this study. Keywords: Revenues from the acquisition of land and building rights, local revenue.