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

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.