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

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).