PERCEPTION OF TAX OFFICER ON THE REALIZATION OF LAND AND BUILDING TAXES AND ITS RESISTANCE FACTORS IN BENGKULU CITY,.

Jonisaputra, Wesfredy and Abduh, Abduh (2009) PERCEPTION OF TAX OFFICER ON THE REALIZATION OF LAND AND BUILDING TAXES AND ITS RESISTANCE FACTORS IN BENGKULU CITY,. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

Realization of regional income from the land and building in Bengkulu city was still low, accounted for only 56,5% compared to its was plan. The low realization was expected caused by internal and external factors. This study explore the perceptions of the tax officer about that level of realization and factors affecting it. This study used primary data gathered from tax officers in Bengkulu city. The data were analysed using descriptive and regression analysis. The result indicate that the tax officer agreed that the tax realization. Was still low and also agreed that if was affected by the internal and external factors as indicated by the F value 27,440 suggesting that there is a statistical significant relationship between the realization and internal and external factors.

Item Type: Thesis (Undergraduated)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Development Economics
Depositing User: 014 Abd. Rachman Rangkuti
Date Deposited: 29 Nov 2013 02:22
Last Modified: 29 Nov 2013 02:22
URI: http://repository.unib.ac.id/id/eprint/2355

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