Factors Affecting Duty on Acquisition of Rights to Land and Building (BPHTB) with Economic Growth as the Mediating Variable in Indonesia

Syarief Fauzie ()

Academic Journal of Economic Studies, 2016, vol. 2, issue 2, 43-58

Abstract: The objective of the research was to analyze and determine the influential factors towards Duty on Acquisition of Rights to Land and Building (BPHTB) in North Sumatra, Indonesia, with economic growth as the Mediating Variable. The type of this research is causal design to analyze the relationship between one variable to another variable. The dependent variable is BPHTB, whilst the independent variables are Land and Building Tax (PBB), Total Area, Total Population and Inflation. Mediating variables is the economic growth proxies by Gross Regional Domestic Product (PDRB). The model of data analysis used is Structural Equation Modelling (SEM). The population in the present research is the Regencies/Cities located in North Sumatra Province. The total population used in this research is 33 Regencies/ Cities with the selected samples amounted to 25 Regencies/Cities with the sampling technique use purposive sampling method. The testing concludes factors, such as PBB, Total Population and Inflation have influence on Duty on Acquisition of Rights to BPHTB. Total area has no significant influence on BPHTB. The Economic Growth serves as Mediating Variable upon the relationship between Land and Building Tax, Total Population and Inflation on BPHTB in North Sumatra, Indonesia.

Keywords: Tax on acquisition of land and building; land and building tax; total area; total population and inflation (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2016
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