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KORELASI ANGGARNA DAN EFEKTIVITAS PENERIMAAN NEGARA ATAS PAJAK BUMI DAN BANGUNAN DARI KECAMATAN PARONGPONG, BANDUNG

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The purpose of research is to know the budgeted corporate Tax land on effective gor;;*t revenue collection and to know the correlation between budgeted iand tax on effective govemment ievenue collection of Kantor Kecamatan Paronglnng. Descriptive method was used in this research, where in data were collecte4 ;;ltr;4 processea based on facts and concluded Primary data yere obtained *"ough ini.*.w, and for secondary data were obtained though documentation r*ay"f"., the office of Kantor Kecomatdn parungpong which were processed using product moment. Based on the result research, it is known that tax collection through Tax Coff""tion agency. For the year 2007, effectiveness reached to 32'16%' for the year 2008, iti effictiveness reached to 7 5,02o/o, for the year 2009' its effectiveness ieached to 46,08o/o,this means that this is not already effective because under the 100% standard have been achieved. Basedonstatiscalanalysis,productmomen,itisknownthatcoeficientcorrelation iti: o.ozss, this indicate tt rr th".e is a strong and positive relationship' To test rlgrin;".,'t+est is used, with a confidenie level of 95Vo' with degree of -fr[a"r, tr-Zl It showed that t calculated value < t critical value. t calculate value : 0.0755.and critical value = 6.314,t calculated value , critical value, there by Ho is receive, and there is no a positive relation between bucigeted Tax Land on effectiveness on govemment revenue collection'.