ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN MASYARAKAT UNTUK MEMBAYAR PAJAK BUM DAN BANGUNAN DI KECAMATAN KARANGTENGAH KABUPATEN DEMAK

Abstract

Tesis ini bermaksud untuk menganalisa faktor-faktor yang mempengaruhi kesadaran masyarakat untuk membayar Pajak Bumi dan Bangunan. Faktor yang cukup menonjol adalah kepemimpinan, kualitas pelayanan, dan motivasi. Sistem pen.elitian teals yang penulis gunakan adalah diskriptif analisis, dengan mengumpulkan data melalui observasi, guestioner, intervew, dan study dokumentasi. Tehnik pengambilan data yang digunakan adalah multi stage random sampling, jumlah sampel ada 72 responden terbagi dalam 3 desa yaitu Grogol, Karangsari, Wonowoso. Lurah desa adalah pemimpin masyarakat, seorang pemimpin harus mengenal sifat, situasi dan kondisi yang dipimpin. Pemimpin harus mampu menciptakan kemudahan untuk merangsang kesadaran yang dipimpin, dalam hal ini adalah kesadaran masyarakat untuk membayar Pajak Bumi dan Bangunan. Pelayanan masyarakat merupakan salah satu tugas lurah desa, memberi pelayanan yang berkualitas telah menjadi obsesi yang selalu ingin dicapai. Motivasi adalah dorongan agar orang mau melakukan sesuatu dengan ikhlas dengan sebaik-baiknya. Dan kepemimpinan yang baik, pelayanan yang berkualitas dan motivasi yang baik akan dapat mempengaruhi kesadaran masyarakat untuk membayar Pajak Bumi dan Bangunan. Hasil uji hipotesis pada taraf signifikan 5 % adalah pilaf pengaruh kepemimpinan lurah desa sebesar 1,451 > r tabel 0,050 pengaruh kualitas pelayanan lurah desa sebesar 1,399 > r tabel 0,050 dan untuk pengaruh motivasi yang diberikan dari lurah desa kepada masyarakat sebesar 1,512 > r tabel 0,050 adapun pengaruh kepemimpinan, kualitas pelayanan, motivasi sebesar 91,20 %. Peranserta lurah desa sangat berpengaruh terhadap kesadaran masyarakat untuk membayar Pajak Bumi dan Bangunan, sehingga peranserta lurah desa sangat dibutuhkan. This research was Rim ed at analyzing factors influence the society's awareness in paying Land and Property Tax in Karangtengah sub-district, Demak Regency, It was presumed that three factors among the influencing factors to the awareness are Leadership, Sevice quality and Motivation of the chief of the village (lurah desa). There fore this research was focused on these three variables. This is a descriptive research, collecting data through observation, questionnaires, interview and documentation study. Techniques to be employed was multi stage random sampling to take 72 respondents from the population. They were scattered in three villages, namely Grogol, Karangsari, and Wonowoso. The background of the research was based on the fact the lurah desa is also the society's leader. Therefore he should know well characters, condition and situation of those and area that he leads. With his leadership capability he should also be able to create a sound environment among his people, so that they would have a good awareness in doing their duty, and in this case is paying the Land and Property Tax. Besides that, the lurch desa, as a government apparatus, is also the society's servant. The society deserves a high qualified service from the gorenment, which in this case represented by lurch desa. Therefore giving a high qualified service to the society should be strived for by him, so that the people will be willing to pay the Land and Property Tax since they are satisfied with the government service. To do his job the lurch desa should also has a good motivation. Motivation is a spirit todo something well. If he could motivate his people it is hoped that they will be willing to pay the tax. With good Leadership, high qualified Service and good Motivation it is expected that the chief of the village will be able to influence his people so that they have good Awareness to pay the Land and Property Tax Tax is an important source for government revenue, especially in this era of region autonomy. The hypotheses which were tested with 5% significance level shows the result that : Leadership score is 1,451, Service quality is 1.399, and Motivation is 1.512 which are all bigger than 0,050 r table. Meanwhile the influence of Leadership, Service quality and Motivation altogether to the society's Awareness to pay Land and Property Tax is 91,20%. Therefore it is concluded that the role of lurah desa is very important influencing his people to pay the Land and Property Tax.