Analisis tingkat kepatuhan wajib pajak terhadap penerimaan pembayaran pajak bumi dan bangunan (studi kasus pada Kantor Pelayanan Pajak Pratama Surakarta tahun 2008-2010)

Oleh :
Shela Miranda - F3408076 - Fak. Ekonomi dan Bisnis

Taxes are national income used to fund the development. One of them is Land and Building Tax. Land and Building Tax is central tax that its revenue up to 90 percent back to local government. The aim of this research is to analyze adherence level of taxpayers toward Land and Building Tax payment at Pratama Taxation Office Surakarta for during 2008-2010. This research uses literature method and document assessment method. Literature method refers to study and collect data about the meaning of role and performance from various literatures and books related to this research. Document assessment method refers to collect relevant document have been processed or have not been processed yet from Pratama Taxation Office or other institution. Based on this research, Land and Building Tax revenue in Surakarta during 2008-2010 increased. Development level of Land and Building Tax revenue during that time was very good. It was evidenced by target achievement of Land and Building Tax revenue at Pratama Taxation Office Surakarta in 2010. The author gives a recommendation to Pratama Taxation Office Surakarta to improve Land and Building Tax revenue such as Land and Building Tax revenue should create a good relationship between taxpayers and tax officials for better taxes collection, many facilities like Land and Building Tax payment online must be more effective and develop again throughout rural area.