| dc.description.abstract | The number of population in Indonesia were always increasing within
years. The increasing of the population makes the potential of tax payer in
Indonesia also increasing. According to Undang-undang Nomor 28 Tahun 2009
tentang Pajak Daerah dan Retribusi Daerah, from the years of 2011 Bea
Perolehan Hak atas Tanah dan Bangunan (BPHTB) and Pajak Bumi dan
Bangunan Pedesaan dan Perkotaan (PBB-P2) is fully organized and utilized tax
by each of local district in Indonesia. Denpasar is a growing city in Indonesia
that is renowned of its tourism. The effectiveness of BPHTB and PBB-P2’s
decentralization can helps Denpasar to be growing more in the future. This
research aims to know the effectiveness of BPHTB and PBB-P2’s decentralization
on Denpasar’s Pendapatan Asli Daerah (PAD).
The research uses qualitative method. The research subject is head of
division PBB, BPHTB, and other income, data and information section, and
evaluation and reporting section in Dinas Pendapatan Kota Denpasar. The
research uses interview method to get more specific data from the research
subject as the interviewees. The research result about the effectiveness of
decentralization is analyzed and benchmarked with Bandung City that applied the
decentralization law at the same time with Denpasar. The research conclusion is
Denpasar is effectively decentralize the BPHTB and PBB-P2 on PAD, this can be
evidenced by the benchmark of the two cities, Bandung have population as twice
as Denpasar, but Denpasar can make the effectivenes of each BPHTB and PBBP2 on PAD slightly different with Bandung. | en_US |
