EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN

Abstract

The purpose of this study is toinvestigate and analyze the factors that influence the effectiveness of pajak bumi dan bangunan-pedesaan/perkotaan (PBB - P2) in Kuantan District Singingi. This research was conducted in thedistrict Singingi Kuantan, Kuantan District in particular Central and Hulu Kuantan District. Wherethe sample population and is the clerk and tax collector of tax payers. The data was collected bydistributing questionnaires and observation techniques, once the data is collected and then analyzedusing quantitative descriptive analysis. The results show the effectiveness of the withholding PBB-P2 has been running pretty well. While the dominant factor influencing the effectiveness ofwithholding PBB - P2 is the policy factors and management practices.