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PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN DAERAH KOTA CIMAHI (STUDI KASUS PADA DINAS PENDAPATAN DAERAH KOTA CIMAHI)

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ABSTRACT THE IMPACT OF PROPERTY TAXES ON THE INCOME OF CIMAHI CITY AREA (CASE STUDY ON CIMAHI CITY AREA REVENUES SERVICE) By Waldosniroha Himawan Limbong The purpose of this study was to determine how much property tax, how much was the area revenue, how was the influence of property tax on the revenue of the Cimahi City area.In this study, the author uses descriptive method, that is by collecting data so as to generate the information needed to analyze the problem. In this study, the author used the quantitative method, namely by taking a number of samples considered sufficiently representative of the existing total population. Based on the results of the research that has been done, it was found that the property tax was Rp. 21.364.247.031,00 in fiscal year 2008, Rp. 26.250.366.337,00 in fiscal year 2009, Rp. 27.989.161.204,00 in fiscal year 2010, Rp. 28.856.905.383,00 in fiscal year 2011, Rp. 29.486.996.971,00 in fiscal year 2012, dan Rp. 26.769.896.711,00 in fiscal year 2013. The actual area revenue of Cimahi City was Rp. 501.879.233.013,00 in fiscal year 2008, Rp. 538.486.090.696,00 in fiscal year 2009, Rp. 619.488.837.729,47 in fiscal year 2010, Rp. 722.997.276.785,00 in fiscal year 2011, Rp. 872.553.880.911,00 in fiscal year 2012, dan Rp. 975.350.197.043,09 in fiscal year 2013. Based on the statistical analysis using the Pearson Product Moment correlation coefficient formula, a correlation coefficient result or r=0.57 was obtained which indicates that there was a moderate relationship between property tax and area revenue. And the hypothesis test that was done shows that tcount > ttable namely 2,781 > 2,776, and it can be concluded that H0 was rejected and Ha accepted which meant that there was a significant relationship also stated by the regression equation Y= 693,496,047,513.14 + 0.434173X, which meant that if property tax equals zero, then area revenue will be constant at Rp 693,496,047,513.14 and if property tax increases by Rp. 1, then area revenue will also increase by Rp. 0.434173.