ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) (STUDI KASUS DI KABUPATEN BANYUMAS)

Abstract

Property tax belong to central government which most of the revenues are given to local government. This research is used to estimate the scale of independent variable influence which is divided into GRDP per capita, the amount of tax obligators, inflation, the amount of area width, the amount of buildings, and economic recession to property tax in Banyumas Regency. From the result of this analysis, it can be concluded that GRDP variable per capita, the amount of tax obligators, inflation, the amount of area width, and the amount of buildings have the possitive influence to tax revenue. GRDP per capita has the possitive influence with coefficient 0,532 ; the amount of tax obligators coefficient 2,231 ; inflation coefficient 0,003 ; the amount of area width 3,085 ; and the amount of buildings with coefficient of 3,599. While, economic recession variable has the negative influence to property tax. The effort of the local government to increase tax revenue need to be carried out as it plays as one of financing source to do the development. With enough source of money, it is hoped that the development process in that place can be done and increase social welfare. Key-words : property tax, GRDP per capita, tax obligators, inflation, area width, the amount of buildings, and economic recession.