Evaluasi Penerimaan Pajak Bumi dan Bangunan (PBB) Pasca UU No. 28 Tahun 2009 tentang PDRD ( Studi Kasus Kabupaten Sukoharjo)

Abstract

The background of this research rests on the issuance of Law No. 28 of 2009 on Regional and Levies Taxes, the central government devolved the management of land and building tax on Rural and Urban sector to local government. The aim of study to evaluate the presence of Land Tax revenue growth rates before and after the publication Building Act No. 28 of 2009 which was undertaken by the Department of Revenue of Regional Finance and Asset Management of the local tax revenue at Sukoharjo. The data used in the study is the data of 2010 to 2013 which is based on the Tax Office Sukoharjo, namely the realization of income tax revenue the data of Earth Building in 2010 through 2011, and data from the Department of Revenue of Regional Finance and Asset Management revenues realized in the form of data reception Land and Building Tax in 2012 to 2013. The research method used is descriptive quantitative. The results showed the growth rate of tax revenues from year to year land and building tax growth has decreased, this is due to tariffs and Value Non-Taxable Tax Object is applied to the Local Government smaller than the rate used by the central government. While, the level of effectiveness of the land and building tax revenue in 2010 to 2013 have not been based on a target, the highest effectiveness values obtained in 2013. The results of this study are expected to provide input to the Government other areas to improve the land and building tax revenue in the future.