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PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN BANDUNG BARAT

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The author conducted this study in order to determine how the effects of land and building tax reeeipts in West Bandung rcgeney; to know how to source I€venue at West Bandug Regency, and to detennine the effect of land and building tax receip to the Regional Income in West Bandung regency. The data used in this study were taken from the office of the Department of Finance and Asset Management Revenue Regional Govemment of West Bandung Regency, Reports Revcnue Realization West Bandung regency from 2008'2C12- The data were processcd using correlation coefficient analysis, using Pearson Product Moment analysis and significance test to determine whether the hypothesis is accepted or rejected. The results of the calculation of the percentage of achievement of l,and and Building Tax in Wes Bandrmg regeney from 20f,8'?ol2 loown in 2008 at 147.6V/o, 128.68% for the year 2009, the year 2010 was 150.44%, in 20ll amounted to 129.41 %, and in 2012 was 124.58%. While the calculation of the peftjeflEge of the otiginal lricome target achici/ement ftotn 200&2012 kaor*n in 2008 at I 12.72yo, in 2009 amouoted to 108.857q in 2010 amounted to 114-73o/o, n 201I amounted to 122.19P/o, and in 2012 arnounted to 118.46%. Based on the statistical analysis Product Moment coefficient indicates the efrect of the Iand and Building Tax Revenue Region in West Eardung regeflcy, is known from the tesults of these calculations that the correlation coefficient of 0.867. These results show the inlluence ofa very shong and positive rclationiship between the land and Building Tax RevenrE Region in PERPUSTAKAAN UNAI West Bandung regency.