KAJIAN EMPIRIS TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA PADANG

Abstract

This study was aimed to demonstrate empirically factors affecting land and building tax revenue in the city of Padang. Factors used were inflation, total Taxpayer and total Population. Samples were all taxpayers in 11 districts in the city of Padang. Data used were secondary data from 2009-2012. Data were land and building tax revenue, Inflation, total taxpayer and total population amounted to 44 people. Data were analyzed with technique of multiple linear regression analysis. Results showed that inflation and total taxpayer have no significant effect on land and building tax revenue in the city of Padang, while total population have significant effect on land and building tax revenue in the city of Padang.

Keywords:    Inflation, Total Taxpayer, Total Population and Land And Building Tax Revenue.