Perbandingan antara realisasi penerimaan pajak dengan potensi pajak untuk mengetahui kondisi pajak bumi dan bangunan di daerah Surakarta tahun 2004-2008

Oleh :
Yohanes Aris Yulianto - F3406118 - Fak. Ekonomi dan Bisnis

ABSTRAK Land Tax And Building is the form of tax center mostly result of its acceptance is delivered to the region in the amount of 90%. The lack impact of awareness of tax payer to pay tax so the local government continue to perform efforts to be more improve the acceptance of Land Tax and Building. The purpose of their research is to give description of governmental about comparison realize with Land Tax potency and Building and also the obstruction faced by Local Government Surakarta in improving acceptance Land Tax and Building. Referring to that problem of this research is executed in the interview method. The interview is done by asking information from related parties. From result of research, the writer can conclude that acceptance of Land Tax and Building during year 2004 up to 2008 there is improvement in each year with acceptance realization of about Rp 21.023.814.441,00 so that can be told acceptance Land Tax and Building is good. In the year 2004-2007 acceptance Land Tax and Building in Surakarta area experience of growth but in the year 2008 experiencing of degradation. The obstruction of happened by local government it sell for example lack of awareness tax payer because of economic factor, less active of government officer of tax, therefore gone by some effort to overcome the obstruction. As for conducted by local government such as improving socialization to taxpayer, giving amenity to taxpayer and also workout a closer coordination with relevant institution. Pased to writer finding in this research, suggesting that local government more improving of to give illumination to tax payer so that tax payer understand, intention, target of paying Land Tax and Building.