ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA BENGKULU

Ikhwan, Jalal and Darmansyah, Darmansyah and Aris, Almahmudi (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA BENGKULU. Masters thesis, Fakultas Ekonomi UNIB.

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Abstract

Land and Building Tax (PBB), which is a source of income for the local potential and needs to be worked in earnest, particularly in implementing Law No. 32 Year 2004 on Regional Government. The implementation of regional autonomy took on increasing responsibility for the consequences of funding or revenue source excavation area by the local government concerned. With the increasing acceptance of Land and Building Tax (PBB) will be increased availability of funding for the development of the region itself. The purpose of this study was to determine how much influence the population, the building and growth of the Land and Building Tax revenue (UN) in the city of Bengkulu. This research uses secondary data obtained from books, magazines, papers, government agencies such as the Tax Office Primary Bengkulu, Bengkulu City Central Statistics Agency and other related agencies. The model is used to estimate the factors that influence the acceptance of land and building tax (PBB) is good, because the model is free from violations of the classical assumptions, whether multicollinearity, autocorrelation and heteroscedasticity. Simultaneously (simultaneous) explanatory variables used are significant at α = 0.05 for land and building tax revenues. With a value of 24.76436 F count> F table is 3.74 then the Ho is rejected, meaning that the number of residents, the building and economic growth simultaneously influence the acceptance of land and building tax (PBB). Based on regression results, obtained for the variable t count the number of people at 3.2360, to the variable t count a building acquired by 5.3689, to obtain economic growth variable t count equal to 2.9370 at 1.7613 while the t table. Because t count> t table then Ho is rejected it means a partial amount of the population, a building and economic growth affect the acceptance of land and building tax (PBB).

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