EFEKTIFITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA PEKANBARU

Abstract

This study aims to look at the effectiveness of land and building tax receipts in the cityof Pekanbaru in the period 2008-2010. Where the period is less than 10% of the totalsub-districts can achieve the target on the set.The results showed an average level of effectiveness of land and building tax receipts inthe city of Pekanbaru in 2008 amounted to 80.44% and a decline in average revenueeffectiveness of the UN in 2009 with an average of only 68.54% and increased again infiscal year 2010 with an average of 80.18% effective acceptance.The decrease in percentage of realized revenue in the year 2009 the United Nations thisyear due to an increase in acceptance of the UN target of 25.25%, but this was notfollowed by a maximum effort to explore the potential of the United Nations that stillexist. Attempts to explore the potential of the United Nations was already seen in the2010 tax year in which the presence of increasing revenue targets are also coupled withthe increasing realization of the land and building tax receipts in the city of Pekanbaru.Several attempts have been made by the City of Pekanbaru to realization of tax revenuemay continue to rise, among others, by way of taxpayer data collection, carry out anactive billing billing is done in stages based on the Tax Collection, improve the qualityof service to the community, making an appeal letter Taxpayers to quickly meet itsobligations to pay tax on land and buildings, held a lottery for the United Nationspayments in a timely manner.