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| dc.description.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. | in_ID |
