ANALISIS PENILAIAN KINERJA BERDASARKAN KONSEP VALUE FOR MONEY UNTUK PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KOTA SURABAYA

This study aims to analyze the performance of the Surabaya City government in receiving Customs on
Land and Building Rights (BPHTB) based on the Value for Money concept. Value for Money is a concept
or description in a public sector organization whose level of success of its work program refers to three
elements, namely economy, efficiency, and effectiveness to measure the performance of a government.
This study uses a descriptive qualitative approach, namely by collecting and presenting data received
from the Surabaya City Government, especially on the BPHTB revenue and expenditure budget so that it
can provide a clear enough picture for researchers to analyze and compare with existing theories. The
results of this study are the government's performance on BPHTB receipts in the city of Surabaya in 2015
to 2019 economically in the less economical category with an average value of 95.70%. Efficiency in 2015
to 2019 was in the very efficient category with an average value of 0.84%. And the effectiveness shows
that the performance of BPHTB acceptance in the city of Surabaya is considered very effective because it
is seen from the results of the calculation of the effectiveness ratio for 5 years producing a value above
100%. The performance of the Surabaya City Government has not been maximized because it has not
been able to make savings on the costs incurred in the collection (BPHTB).