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HUBUNGAN ANTARA PENGENDALIAN INTERN PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA CIMAHI BANDUNG

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ABSTRACT Control ofthe Internal Revenue Tax on Land end Building with the Efiectiveness of Lend and Building Tax Receipts Tsx Ofiice On Primary Cinahi By Rahan Nara The study was conducted to determine the Receips Tax Sysem of Internal Control Effectiveness of Land and Building Land and Building Tax Revenue and the lntemal Control System of the relationship between land and building tax to t}le effectiveness of property tax revenue to the tax office pratama cimahi. Research carried out by using descriptive method by which data obtained under real conditions, processed, analyzed, fina.lly the conclusions drawn. Data were collected through interviews, documentation and questionnaires, interview data and documentation is processed in a qualitative way. Questionnaire data processed by statistical analysis of the spearman rank correlation coefficient analysis. Hypothesis testing and analysis of the coefficient of determination. Research carried out by using descriptive method by which data obtained under real conditions, processed, analyzed, finally the conclusions drawn. Data were collected tlrough interviews, documentation and questionnaires, interview data and documentation is processed in a qualitative way. Questionnaire data processed by statistical analysis of the spearman rank correlation coefficient analysis. Hypothesis testing and ana.lysis of the coefficient of determination. Also note also that the effectiveness of land and building tax revenue dikecamatan parongpong in fiscal year 2010 is quite low at 34% (Not Effective), from the standpoint of the number of taxpayers, while from the point of land and building tax receipts 36% (Not Effective). Based on statistical analysis of the unknown magnitude of the correlation coefficient (rs = 0.678) this means that the strength of the relationship between variables x (Conhol of Intemal Revenue Tax on land and Building) with the variable Y (Effectiveness of land and building tax revenue) is strong and positive. Hl,pothesis testing shows TTable thitung = 3.325 all.d = | .771 then thitturg > TTable which means HO is rejected, so this indicates a sigrificant and positive relationship between the Intemal Control of Land and Building Tax Revenue with Revenue Effectiveness of Land and Building Tax magnitude Rd : 0.459 which means that variable Y (Effectiveness of Land and Building Tax Revenue) can be indicated by the change of variable X (lntemal Control of Land and Building Tax Receipts) amounting to 54.04% influenced by other factors outside the study.