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PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BULUKUMBA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 11 No. 2 (2026) · pp. 161–181

DOI
10.52062/keuda.v11i2.5253
ISSN
2581-0286, 2477-7838
Published
2026-09-16
Publisher
Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study aims to determine the effect of Land and Building Rights Acquisition Duty on Regional Original Revenue of Bulukumba Regency. The data collection technique used is documentation. This study uses a quantitative method with simple regression analysis to evaluate the relationship between Building Rights Acquisition Duty and Regional Original Revenue revenues. In this study, the secondary data used includes financial statements and regional tax revenues during the 2021-2023 period. The results of the study show that BPHTB has a positive and significant influence on the Regional Original Revenue of Bulukumba Regency. Each increase in Building Rights Acquisition Duty revenue has been shown to contribute directly to the increase in Regional Original Revenue, which shows the importance of optimizing Building Rights Acquisition Duty as an effective fiscal instrument.

Collaboration network of the authors

9 authors · 12 co-authorship links

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Co-authorOrganisationJoint articles
Andi Ainun Nadrah JariyahAffiliation unknown1
Hajrah HamzahAffiliation unknown1
Nur Aeny SyahrirAffiliation unknown1
Masnawaty SangkalaAffiliation unknown1
Mansyur AriefAffiliation unknown1
Mochammad HattaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BULUKUMBA</dc:title>
	<dc:creator>Prasetia, A. Audirta</dc:creator>
	<dc:creator>Afiah, Nur</dc:creator>
	<dc:creator>Oktaviyahnu, Nurafni</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of Land and Building Rights Acquisition Duty on Regional Original Revenue of Bulukumba Regency. The data collection technique used is documentation. This study uses a quantitative method with simple regression analysis to evaluate the relationship between Building Rights Acquisition Duty and Regional Original Revenue revenues. In this study, the secondary data used includes financial statements and regional tax revenues during the 2021-2023 period. The results of the study show that BPHTB has a positive and significant influence on the Regional Original Revenue of Bulukumba Regency. Each increase in Building Rights Acquisition Duty revenue has been shown to contribute directly to the increase in Regional Original Revenue, which shows the importance of optimizing Building Rights Acquisition Duty as an effective fiscal instrument.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2026-09-16</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/5253</dc:identifier>
	<dc:identifier>10.52062/keuda.v11i2.5253</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 11 No. 2 (2026); 161-181</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 11 No 2 (2026); 161-181</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/5253/3823</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>