FAKTOR - FAKTOR YANG MEMPENGARUHI KEBERHASILAN
PENERIMAAN PAJAK BUMI DAN BANGUNAN DI DESA KEMIRI
SIDOARJO
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Rangga, Faridianto
Subject
HG4001 Finance management. Business Finance. Corporation finance
Datestamp
2014-05-06 02:55:15
Abstract :
Land and Building Tax is the only tax property in Indonesia as it is written in the law No. 12 of 1994. Land and Building Tax as a tax objective, namely that most of the country's tax revenue recipients are among others used for the provision of facilities which are also enjoyed by the central government and local government. therefore, only natural that the central government also co-finance the provision of such facilities through payment of Land and Building Tax. Land and building tax (PBB) has a value smaller than the tax dollars the other centers, but have far-reaching impact because the results of property tax revenue is returned to the region. The purpose of this study is to empirically examine the effect of taxpayer awareness, the ability of the taxpayer, taxpayer compliance to the success of land and building tax revenues dikelurahan pecan Sidoarjo. Data used in this study is primary data and secondary data. The population in this study are all compulsory land and building tax by using Simple Random Sampling for Tamarind Village area totaling 3011 WP, with a sample of 97 WP. Test equipment used is the Multiple Linear Regression using SPSS program. From these results it can be concluded that the ability of taxpayers had no effect on the success rate of land and building tax revenues, while awareness of the taxpayer, taxpayer compliance shown to affect the success of the land and building tax revenues, verified.
Land and Building Tax is the only tax property in Indonesia as it is written in the law No. 12 of 1994. Land and Building Tax as a tax objective, namely that most of the country's tax revenue recipients are among others used for the provision of facilities which are also enjoyed by the central government and local government. therefore, only natural that the central government also co-finance the provision of such facilities through payment of Land and Building Tax. Land and building tax (PBB) has a value smaller than the tax dollars the other centers, but have far-reaching impact because the results of property tax revenue is returned to the region. The purpose of this study is to empirically examine the effect of taxpayer awareness, the ability of the taxpayer, taxpayer compliance to the success of land and building tax revenues dikelurahan pecan Sidoarjo. Data used in this study is primary data and secondary data. The population in this study are all compulsory land and building tax by using Simple Random Sampling for Tamarind Village area totaling 3011 WP, with a sample of 97 WP. Test equipment used is the Multiple Linear Regression using SPSS program. From these results it can be concluded that the ability of taxpayers had no effect on the success rate of land and building tax revenues, while awareness of the taxpayer, taxpayer compliance shown to affect the success of the land and building tax revenues, verified.
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