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PENGARUH PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT

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ABSTRACT THE EFFECT OF LAND AND BUILDING TAX AND ACQUISITION DUTY OF RIGHT ON LAND AND BUILDING TO ORIGINAL LOCAL GOVERNMENT REVENUE Destisa Titin Megawati NIM: 1532121 This research was aimed to determine the influence of land and building tax and acquisition duty of right on land and building toward original local government revenue. The data used in this reaserch taken during the years 2015-2017 from January until December: land and bulding tax (PBB), acquisition duty of right on land and building (BPHTB), and original local government revenue in West Bandung. Analysis used in this research were classic assumption test, correlation analysis, significant ttest, significant F-test, determinant coefficient test and regression analysis. The result of this study showed that the land and building tax has a significant and positive effect toward original local government revenue. It also found that acquisition duty of right on land and building has a significant and positive effect toward original local government revenue. Simultaneously, land and building tax and acquisition duty of right on land and building have a significant and positive effect on original local government revenue. Keywords : Land and Building Tax, Acquisition Duty of Right on Land and Building, Original Local Government Revenue