Perbandingan Antara Realisasi Penerimaan Pajak Dengan Potensi Pajak Untuk Mengetahui Efektivitas Pajak Bumi Dan Bangunan Kabupaten Klaten Tahun 2008-2010

Oleh :
Arif Sandy Pradana - F3408017 - Fak. Ekonomi dan Bisnis

This final project writing aims to compare the realization and the potential to the effectiveness of land and building tax revenue in the attempt of optimizing the Local Income in Fiscal Years of 2008-2010. This evaluation included how much the potential and effectiveness of Land and Building Tax are in Klaten Regency, what obstacles facing in achieving the effectiveness level of Land and Building Tax revenue in Klaten Regency, and what factors affecting the PBB revenue in Klaten Regency. From the result of research on the Local Wealth and Asset Management and Income Service and the Tax Service Office in Klaten Regency, the writer could draw a conclusion that the establishment of PBB target was not based on the potential level possessed but on the realization in previous years. The percentage PBB revenue had not exceeded the actual potential of 74.19% in 2008, 65.48% in 2009 and 58.17% in 2010. From the result of research it was still also found some weaknesses and strengths. The weaknesses included the less vigorous apparatus in collecting and the society’s apathy in paying the tax; in addition the taxpayers sometimes are difficult to reach because they no longer domicile at that place or there had been an unreported mutation. The strength included the KPP PBB and the government of Klaten Regency improves constantly their performance in the attempt of increasing the Land and Building Tax despite non maximum result. It could be seen from the socialization carried out through illumination between the areas. Considering those findings, the writer gives the following recommendations: The Local Government of Klaten should issue the Local Regulation about Urban or Rural local funding stating that there will be no fund granting for the village or city when the PBB arrears and payables have not completely deposited to the KPP. Thus, it will perhaps be optimal and the risk of arrears will be low. Keywords: Potential, realization and effectiveness of PBB