PENGARUH KONTRIBUSI PENAGIHAN PAJAK BUMI DAN BANGUNAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Penelitian pada Dinas Pendapatan dan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat)

Pengaruh Kontribusi Penagihan Pajak Bumi dan Bangunan Terhadap
Penerimaan Pendapatan Asli Daerah
(Penelitian pada Dinas Pendapatan dan Pengelolaan Keuangan Daerah
Kabupaten Bandung Barat)

ABSTRAK

Penelitian berjudul pengaruh Kontribusi Penagihan Pajak Bumi dan
Bangunan Terhadap Penerimaan Pendapatan Asli Daerah pada Dinas Pendapatan
dan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat. Penelitian ini
bertujuan untuk mengetahui seberapa besar pengaruh kontribusi penagihan pajak
bumi dan bangunan terhadap penerimaan pendapatan asli daerah. Metode
penelitian yang dilakukan yaitu menggunakan metode deskriptif verifikatif
dengan teknik pengumpulan data melalui observasi dan melakukan pengumpulan
data yang terkait dengan penelitian.
Hasil penelitian menunjukkan bahwa besarnya pengaruh kontribusi
penagihan Pajak Bumi dan Bangunan terhadap Penerimaan Pendapatan Asli
Daerah. Berdasarkan analisis bahwa nilai R2 sebesar 0,8355 yang berarti bahwa
variabilitas variabel dependen yaitu penerimaan pendapatan asli daerah yang
dapat dijelaskan oleh variabel independen yaitu penagihan pajak bumi dan
bangunan sebesar 83.55%, sedangkan sisanya sebesar 16.45%. Hasil uji hipotesis

Ho ditolak dan Ha diterima, hal ini berarti Kontribusi pajak bumi dan bangunan
berpengaruh terhadap penerimaan pendapatan asli daerah.

Kata kunci:

Kontribusi Pajak Bumi dan Bangunan, Penerimaan Pendapatan
Asli Daerah.

The Influence of the Contribution of the Earth and
Building Tax Billing Against the Acceptance of the Original Income Area
(Research at the Department of Revenue and the Financial Management Area
of West Bandung Regency)

ABSTRACT
The research, entitled the influence of the contribution of the earth and
building Tax Billing Against the acceptance of the original income area on
the department of revenue and the financial management area of West Bandung
Regency. This
research
aims to

find
out how
big the
influence
of tax billing contribution earth and buildings against the acceptance of the
original income area. The
method
of
research
done that
is using descriptive method verificative with the
technique of
collecting
data through observation and conducting data collection related to the research.
The results showed that the magnitude of the influence of the contribution
of the earth and
building tax billing against the
acceptance
of the
original Income area. Based on the analysis that the value of R2 of 0.8355 which

means that the variability of the dependent variable i.e. reception of original income
areas can be explained by the independent variables namely tax collection earth and
buildings of 83.55%, while the rest of 16%. The results of a test of the
hypothesis Ho denied and Ha was accepted, this means tax contributions to earth and
buildings affect reception of original income area.

Key words:

Earth and building Tax Contributions, receipt of Income A Native Of
The Region.