This research entitle " EXECUTION BEA CITIZEN OF GROUND AND STRUCTURE AT PALOPO TOWN PROVINCE SOUTH CELEBES ". The title taken by the writer because at this moment, district government vying to working up their income, their primary income or other legal income. And also the function of central government to working up the district potency with the manner, give fund from the district result in complement grant. General Appropriation and specific appropriation.
This research aim to descript how mechanism and process revenue execution BPHTB in 2008 as a way the execution process in one year. Beside that, to know the process of selection phase the aspiration from society and also the supporting factor and stranglehold in execution of revenue. Especially tax of bea avulsion citizen of ground and structure . research method using explorative method with inductive approach which is an attempt to description a condition or a symptom from researching object that setting up in systematic according to the theory and conclude it.
Based on result of research analysis obtained conclusion that in the process execution revenue BPHTB 2008. Palopo have done role which have done, is UU no. 20 in 2000 about avulsion bea citizen of ground and structure that proceed with district role. Palopo government also have done procedure of revenue pullout BPHTB , although It is not yet maximal.
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