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PERANAN IMPLEMENTASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN TERHADAP EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA BANDUNG

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}.BSTRACT THERoLEoFTAxoNLANDANDBUILDINGII\4PLEMENTATIoNToWARDSTAx ACCEPTANCE EFECTIVENESS IN BANDI-ING BY: Junus Manik This study is conducted to determine the implementation of tax on land and building in Bandung area" and to know hor+. effective tax revenues in Bandung, furthermore to know the role oflax on land and building implementation towards ta.( revenues effectivenqss in Bandung. In the study, the research used descriptive methocl, where data is collected, analyzed, arrd later was made into conclusion. Tha data gathered are from interview and questionnaire pertinenttothematterresearched.Inknowingtheroleoftaxon'landandbuilding implementation in tax revenues effectiveness, statistcal analysis was used, namely Pearson product Moment. This analysis is used to analyze the coetlicient correlaior! hlpo'*rcsis test. and coeffi cient determination. The system used in implementing tax collection was carried out with top-down methods' wherc tax on land and building in Bandung is based on the mles and regulation that was set by the state goveflrment, and also local authorities and was socialized or special training \['as give to the tax collector official that officiated the five region in Bandung' ih" ler"l of effectiveness of tax revenue from the year of 2009-2012 is considered effective with g4.26% effectiveness level. This is due to the level of tax acceptance was over 100% for 2012 where it was the same year the implemetation of tax on land to increase the target on tax on land and building. Based on the statistic analysis result using Pearson Product Moment' the following was knows, coefficient correlation (r):0,741 which means that there is a positive and strong corrclation between the implementation of tax on land and building towards tax revenues effectiveness in Baodung. The hypothesis test shows ttnt t-count:3-984 and t-table:2'1604 at o : 0,05. This means that Ho is rejected. And laSly, the analysis on coeffient determination shows that there is a 5.507o contribution of the implementation of tax on land and building on tax revenues effectivess, therefore the rest of 94.5Yo is contributed by other factors.