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ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PELAYANAN PAJAK BUMI DAN BANGUNAN (KP PBB) BANDUNG BARAT

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The author did this research with the goal of finding out how the level of obedience in assessable, how land and building tax revenue, how the level of obedience in assessable pay of land and building tax in the West Bandung PBB Office. Methods of research used in descriptive, where the data was gathered based on factual occurrences, and it is then processed, analysis and finally conclusion was drawn. Data collection techniques to conduct interviews , and study documentation Data processed by analyzing the level of tax compliance, realization of the target of land and building tax receipts, the data delinquent assessable Based on the research that has been done, it is known that the level of of obedience h assessable pay of land and building tax in the West Bandung in the year 2010-2013 was below average in 2010 is the compfiance rute of 44.07yo assessable, Year 20ll of 38.04Yo, in 2012 amounted to 42.15 yo and amounted to 49.57o/o in 2013. When viewed from the level of obedience assessable is still below the average for that land and building tax revenue remains low. In 2010 revenue amounted lo 46.450/o, in 201I amounting to 39.54yo, in 20 I 2 amountin g to 42.52o/o, and in 20 I 3 amounted ao 50.65yo.