PERBANDINGAN ANTARA REALISASI PENERIMAAN
PAJAK DENGAN POTENSI PAJAK UNTUK MENGETAHUI
KONDISI PAJAK BUMI DAN BANGUNAN DI DAERAH
SURAKARTA TAHUN 2004-2008
nce is delivered to the region in the amount of 90%. The lack impact of
awareness of tax payer to pay tax so the local government continue to perform
efforts to be more improve the acceptance of Land Tax and Building.
The purpose of their research is to give description of governmental about
comparison realize with Land Tax potency and Building and also the obstruction
faced by Local Government Surakarta in improving acceptance Land Tax and
Building.
Referring to that problem of this research is executed in the interview
method. The interview is done by asking information from related parties.
From result of research, the writer can conclude that acceptance of Land
Tax and Building during year 2004 up to 2008 there is improvement in each year
with acceptance realization of about Rp 21.023.814.441,00 so that can be told
acceptance Land Tax and Building is good. In the year 2004-2007 acceptance
Land Tax and Building in Surakarta area experience of growth but in the year
2008 experiencing of degradation.
The obstruction of happened by local government it sell for example lack
of awareness tax payer because of economic factor, less active of government
officer of tax, therefore gone by some effort to overcome the obstruction. As for
conducted by local government such as improving socialization to taxpayer,
giving amenity to taxpayer and also workout a closer coordination with relevant
institution.
Pased to writer finding in this research, suggesting that local government
more improving of to give illumination to tax payer so that tax payer understand,
intention, target of paying Land Tax and Buil