The aim of this research is to know the APBD of Surakarta before and after the
relocation of Land And Building Light Acquisition Tariff (BPHTB) from central
to local government.
The writer analyzed the APBD before and after the relocation of BPHTB from
central to local government by doing observation and interview with staffs of
DPPKA Surakarta. Besides, writer also compared APBD of Surakarta from 2009
to 2012 by using the horizontal and vertical analyzing method.
The conclusions of this research was that the relocation of BPHTB from central to
local government in 2011 gave a great Local Original Income (PAD) change to
Surakarta compared to the state in 2010 before the addition of BPHTB—PAD is
one of the APBD income factors, which will be used to determine the allocation
of APBD. Although the addition of BPHTB contributed in increasing PAD of
Surakarta, the contribution was still quite low compared to the contributions of
central and province government that were more dominant. This can be seen from
the independence ratio of Surakarta that can be classified into instructive relation
type because it was still on 0-25% with the highest achievement of 21% in 2011.
Based on the result of the research, writer gave some suggestions that local
government of Surakarta should optimize the income from any sources, especially
BPHTB. Besides, local government should also reduce the aid proportion given
by province and central government.
Keywords: Analysis, Land And Building Light Acquisition Tariff, and APBD.