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PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN BANDUNG BARAT

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ABSTRACT THE EFFECT OF EARTH AND BUILDING TAX REVENUE TO REGIONAL TAX REVENUE IN WEST BANDUNG DISTRICT Prepared by: Dessy Christiana Sari Students ID Number: 1432065 Regional tax revenue is income derived from sources that relate to the region and managed by region that will be used for the benefit of the community. This earth and building tax is one of the sources or assets owned by the region. The author’s purpose of this study is to know how much influence of the earth and building tax revenues in supporting the regional tax revenues, how the changing percentage of the earth and building tax that is located in West Bandung district. This study uses quantitative descriptive method, a method that uses numbers to explain an event or phenomenon that occurs. Data was processed by using statistical formula (but in this study, the researcher uses spss 16 to process the data). Earth and building tax revenues have a very strong relationship to regional tax revenues and their impact on regional tax revenues is very significant (sig. 0.000). In testing this study, the researcher is using a simple correlation method and simple regression. If it is seen from the earth and building tax of determination coefficient value, it can only explain 40.3% of regional tax revenues. Key words: The Earth and Building Tax Revenue and Regional Tax Revenue.