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ANALISIS PENGARUH KENAIKAN NILAI JUAL OBJEK PAJAK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KANTOR BPKD KABUPATEN BANDUNG BARAT

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ABSTRACT ANALYSIS OF EFFECT OF VALUE OF SALES OBJECT TAX ON RECEIVING TAX AND BUILDING TAX ON OFFICE BPKD DISTRICT BANDUNG BARAT CHRISTINE ADVENTINA T.S NIM: 1432066 This study aims to determine the increase in the price of tax object sales value (NJOP) to the tax revenue of the earth and buildings. The research method that has been done tha was quantitative. The analysis was done by linking the price increase of Tax Object Sales Value (NJOP) to the receipt of Land and Building Tax. Increase in the selling price of taxable objects greatly affect the tax revenue of the earth and buildings in West Bandung regency. Summed up with the rising price of Tax Object Sale Value In six urban villages in western Bandung in 2017, the realization of land and building tax revenue is only Rp.51,095,317,306.62. this amount was below the target of the land and building tax revenues that was set at Rp.63.500.000.000. Bandung City Government is advised to continue to optimize the revenue of Land and Building Tax (PBB) although there has been an increase of Sale Value of Tax Object so that the realization of Land and Building Tax revenue always reach the target. Keywords: Sale Value of Tax Object, Land and Building Tax