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PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH DI KABUPATEN BANDUNG BARAT

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ABSTRACT EFFECT OF LAND AND BUILDING TAX ON ACHIEVING THE TARGET OF THE REGIONS BANDUNG WEST DISTRICT By: Veronika Sinulingga NIM: 1332168 The author conducted this study in order to determine how the effects of land and building tax receipts in West Bandung regency, to know how to source revenue at West Bandung Regency, and to determine the effect of land and building tax receipt to the Regional Income in West Bandung regency. The data used in this study were taken from the office of the Department of Finance and Asset Management Revenue Regional Government of West Bandung Regency, Reports Revenue Realization West Bandung regency from 2012-2016. The data were processed using correlation coefficient analysis, using Pearson Product Moment analysis and significance test to determine whether the hypothesis is accepted or rejected. The results of the calculation of the percentage of achievement of Land and Building Tax in West Bandung regency from 2012-2016 known in 2012 at 86.50%, 114.33% for the year 2013, the year 2014 was 155.74%, in 2015 amounted to 105.08 %, and in 2016 was 113.53%. While the calculation of the percentage of the original income target achievement from 2012-2016 known in 2012 at 120.34%, in 2013 amounted to 105.82%, in 2014 amounted to 101.18%, in 2015 amounted to 110.70% , and in 2016 amounted to 109.93%. Based on the statistical analysis to use Product Moment coefficient indicates the effect of the Land and Building Tax Revenue Region in West Bandung regency, is known from the results of these calculations that the correlation coefficient of 0.985. These results show the influence of a very strong and positive relationship between the Land and Building Tax Revenue Region in West Bandung regency. Keywords : Land and Buildiing Tax, The Regional Income.