Abstrak
ABSTRACT BPHTB tax is a tax on the transfer of the central government to local governments. This transfer is a step forward that made Indonesian State in structuring the national taxation system. This study aims to demonstrate empirically the effect of the issuance of the tax certificate proprietary BPHTB in Bulungan. Data collection is done by conducting research data supporting through literature as well as records or reports related to this research with data collection on the list of IN 301. Listing application for registration on the ground that the Land Office Bulungan Agencies. This study uses quantitative data with the type of time series data used in the annual forms ranging from 2013 to 2017. The results of this study indicate that the issuance of the certificate of HM positively influences BPHTB tax. Keywords: Freehold (HM), Customs Acquisition of Land and Building (BPHTB) Bulungan .