Analisis tunggakan pajak bumi dan bangunan tahun anggaran 2004-2006 sebagai salah satu faktor penghambat pendapatan daerah Kabupaten Sragen

Oleh :
Doni Arizona W. - F3104123 - Fak. Ekonomi dan Bisnis

ABSTRACS The objective of this research is to knows the level of comparison between non reforming of Land and Building Tax with the realization of Land and Building Tax, level of increase or decrease of non-reforming Land and Building Tax that occurs in the year 2004-2006, and also about the problems that happened and effort to be gone through in improving acceptance of Land and Building Tax in year to come. The research was done by interviewing to the related institution, documentation or information gathering coming from property of Dispenda of Sragen, and also studying books. The result of this research showed that non-reforming of Land and Building Tax in the year 2004-2006 always experience of improvement. It is happen because of there are some problems that occurs in collection of Land and Building Tax. Biggest Factor causing the happening of non-reforming of Land and Building Tax is the lack of Taxpayer awareness specially in urban sector, money abuse of result acceptance of Land and Building Tax by countryside officer or sub-district (tax imporser officer), and also delay of printing of SPPT PBB by KP-PBB Boyolali. After comprehending some problems that happened above, writer suggest to be more improving socialization to society, improving performance and professionalism of government officer tax, and also each other work along or co-ordinating with the related institutions.