EFFECT OF EFFECTIVENESS OF COLLECTION OF COSTS OF OBTAINING RIGHTS TO LAND AND BUILDINGS (BPHTB) ON INCOME ORIGINAL AREA IN WEST ACEH DAYA DISTRICT

Abstract

The purpose of this study was to determine the effect of the effectiveness of BPHTB collection on local revenue. This type of research is a causal research that looks for causal relationships. The number of observations in this study were 36 analysis units with 9 sub-districts in the Southwest Aceh district that published BPHTB and PAD reports using the Cross Section for time series data for 4 semesters (2018-2020). The data were processed using regression analysis. The results showed that the effectiveness of BPHTB collection had a significant positive effect on local revenue