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ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DAN KONTRIBUSINYA ATAS PENDAPATAN ASLI DAERAH KABUPATEN KUPANG

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ABSTRACT ANALISIS OF THE EFECTIVITY OF LAND AND BUILDING TAX AND IT’S CONTRIBUTION ON DISTRICT OWN SOURCE REVENUE OF KUPANG DISTRICT By: Risma Wati C. A Henukh NIM: 1132150 Land and building tax were a potential revenue sources and, if the voting was done effectively, the full potential could be received well and contributes to regional income. The purpose of this study was to examine the effectiveness of the amount of land and building tax revenue and the contribution of tax revenue over local revenue in Kupang District. Analysis methods of research conducted using qualitative descriptive methods to describe the effectiveness of land and building tax revenue as well as contribute to local revenue in Kupang District in 2011-2013. The data that used in this study was the local revenue of Kupang District which was the target and had been realized. The result of this study showed that the effectiveness of tax collection on land and building in the Kupang District in 2011-2013 the an quite effective with an average value of 86%. While the contribution rate of property tax in Kupang District was very less with an average annual 2,36. Keywords: Local revenue, Land and Building Tax, Efectivity and Contribution