“ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN DAERAH DI KOTA PADANG”

Abstract

The low participation of communities in the city of Padang in UN payments can be caused by many factors, such as lack of public understand the meaning of the property tax in financing the construction, the lack of clear evidence of taxes paid in improving the welfare of society, lackluster authorities in collecting and apathy of the community itself in paying taxes, apart from it sometimes difficult to reach because the taxpayer no longer domiciled in the area. Analysis of the data used for this study using quantitative analysis methods. Test used was analysis of the effectiveness and contribution analysis. The data used in this study is the city of Padang income, tax on land and buildings were targeted and that has been realized. These results indicate that the effectiveness of tax collection on land and buildings in Padang from 2006 to 2011 is very effective because the collection percentage is above 100%. While the level of contribution of land and building tax in the city of Padang is very less with an annual average reached only 3.71%. Keyword : UN, target / actual Revenue