Analysis of Target Land and Building Tax Revenue Realization in Pekanbaru


Authors : Syapsan, Mardiana, Suci Guszalina

Volume/Issue : Volume 5 - 2020, Issue 3 - March

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2UnRMFc

This research aims to find out the realization achievement target of revenue of the land and building tax Pekanbaru city. The research was conducted in the Regional Development Planning Board Office of Pekanbaru city which was selected as the research location intentionally. This research employed a descriptive method and qualitative analysis. 100 respondents were selected using the accidental sampling method with the solvin formula. The sample was chosen based on a consideration that they can give maximum data as well as to develop following the problem useful in conclusion.Data were collected using interviews and documentation techniques. The data used were primary and secondary data. Based on the results of research, it was known that the realization of achievement revenue land and city building tax Pekanbaru city in the year of 2009-2016 had not been able to achieve the target that had been set. According to the result of this study, factors that affect the achievement of the target of land and building tax revenue was low public awareness in paying the land and building tax.Moreover, tax officers who were notregularly logging taxpayer also played a role. Factors that affect the achievement of the target of land and building tax revenue were means and tools of appropriate payment procedures that enable the land and building tax payment process easier.

Keywords : Realization of Local Taxes, target and realization of land and building tax, land and building tax.

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