Evaluasi penerimaan pajak bumi dan bangunan tahun anggaran 1989-2006 di Kantor Pelayanan PBB Klaten

Syarifah, Yani

× ABSTRAK Taxes represent contribution to acceptance in APBN which share very big, one of them is Land and Building Tax. Problem of which will be replied in this research is to evaluate level growth of acceptance of Land and Building Tax in the year budget 1989-2006, besides also hit arising out resistances in effort to increase acceptance of Land and Building Tax and also effort conducted by Office Service of Land and Building Tax to overcome the resistance. Intention of this research is to know level growth of acceptance of Land and Building Tax in the year budget 1989-2006, knowing trend realize acceptance of Land and Building Tax in range of time 18 year and prospect for to next year, and also to know and look for solution of resistances becoming constraint in the effort make-up of acceptance of Land and Building Tax. With existence of problems above, hence this research is executed by using interview method that is data collecting method by question and answer directly with related side, documentation, and also book study. Result of analysis indicate that level acceptance of Land and Building Tax year 1989-2006 in Office Service of Land and Building Tax of Klaten well enough because most of all tired acceptance realization of goals which have been specified. Mean mount acceptance of Land and Building Tax in the year 1989 up to year 2006, that is 22,72% result of comparison between mean realize acceptance equal to Rp 21.355.421.670,- with acceptance goals mean equal to Rp 17.402.185.060,-. And realization acceptance of Land and Building Tax during year 1989 up to year 2006 always experience of improvement from year to year especially at five the last year. Resistances which emerge, for example: lack of awareness of taxpayer in paying tax, less applying of coherent sanction, assessed tax-collector performance less adequate and also limitation of addict amount, and lack of counseling in sub-district level. Pursuant to the finding raised by the following suggestions, that is braid cooperation with related institution, improving professionalism tax-collector, gift have prize the toss, coherent sanction applying, and socialization in sub-district level.

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Penulis Utama	:	Yani Syarifah
Penulis Tambahan	:	-
NIM / NIP	:	F3404068
Tahun	:	2007
Judul	:	Evaluasi penerimaan pajak bumi dan bangunan tahun anggaran 1989-2006 di Kantor Pelayanan PBB Klaten
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2007
Program Studi	:	D-3 Perpajakan
Kolasi	:	XIV, 49 hal.
Sumber	:	UNS-F. Ekonomi Prog. DIII Perpajakan-F3404068-2007
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Doddy Setiawan, SE., MSi., Ak
Penguji	:
Catatan Umum	:	6806/2007
Fakultas	:	Fak. Ekonomi dan Bisnis

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