Authors :
Syapsan, Mardiana, Suci Guszalina
Volume/Issue :
Volume 5 - 2020, Issue 3 - March
Google Scholar :
https://goo.gl/DF9R4u
Scribd :
https://bit.ly/2UnRMFc
Abstract :
This research aims to find out the realization
achievement target of revenue of the land and building
tax Pekanbaru city. The research was conducted in the
Regional Development Planning Board Office of
Pekanbaru city which was selected as the research
location intentionally. This research employed a
descriptive method and qualitative analysis. 100
respondents were selected using the accidental sampling
method with the solvin formula. The sample was chosen
based on a consideration that they can give maximum
data as well as to develop following the problem useful
in conclusion.Data were collected using interviews and
documentation techniques. The data used were primary
and secondary data. Based on the results of research, it
was known that the realization of achievement revenue
land and city building tax Pekanbaru city in the year of
2009-2016 had not been able to achieve the target that
had been set. According to the result of this study,
factors that affect the achievement of the target of land
and building tax revenue was low public awareness in
paying the land and building tax.Moreover, tax officers
who were notregularly logging taxpayer also played a
role. Factors that affect the achievement of the target of
land and building tax revenue were means and tools of
appropriate payment procedures that enable the land
and building tax payment process easier.
Keywords :
Realization of Local Taxes, target and realization of land and building tax, land and building tax.
This research aims to find out the realization
achievement target of revenue of the land and building
tax Pekanbaru city. The research was conducted in the
Regional Development Planning Board Office of
Pekanbaru city which was selected as the research
location intentionally. This research employed a
descriptive method and qualitative analysis. 100
respondents were selected using the accidental sampling
method with the solvin formula. The sample was chosen
based on a consideration that they can give maximum
data as well as to develop following the problem useful
in conclusion.Data were collected using interviews and
documentation techniques. The data used were primary
and secondary data. Based on the results of research, it
was known that the realization of achievement revenue
land and city building tax Pekanbaru city in the year of
2009-2016 had not been able to achieve the target that
had been set. According to the result of this study,
factors that affect the achievement of the target of land
and building tax revenue was low public awareness in
paying the land and building tax.Moreover, tax officers
who were notregularly logging taxpayer also played a
role. Factors that affect the achievement of the target of
land and building tax revenue were means and tools of
appropriate payment procedures that enable the land
and building tax payment process easier.
Keywords :
Realization of Local Taxes, target and realization of land and building tax, land and building tax.
