?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENYEBAB+RENDAHNYA+REALISASI+PAJAK+BUMI+DAN+BANGUNAN+DI+PEKON+SUKOHARJO+I+KECAMATAN+SUKOHARJO+%0D%0AKABUPATEN+PRINGSEWU%0D%0A&rft.creator=0856021031%2C+MUHAMMAD+FERIYADI&rft.subject=+&rft.description=%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0ATHE+CAUSE+ANALYSIS+OF+THE+LOW+REALIZATION+OF+LAND+AND+BUILDING+TAX+IN+SUKOHARJO+I+VILLAGE+SUKOHARJO+SUB+DISTRICT+PRINGSEWU+REGENCY%0D%0A%0D%0A%0D%0A%0D%0ABy%0D%0A%0D%0A%0D%0AMUHAMMAD+FERIYADI%0D%0A%0D%0A%0D%0A%0D%0ALand+and+Building+Tax+is+one+of+the+potential+revenue+sources+for++financing+the+implementation+in+increasing+the+development%2C+which+the+result+is+directed+to+the+purpose+of+the+public+interest.%0D%0ABased+on+the+target+data+and+realization+of+land+and+building+tax+from+year+2007-2011+in+Sukoharjo+I+Village+Sukoharjo+Sub+District+Pringsewu+Regency%2C+there+are+targets+and+the+realizations+that+changes+every+year.+Target+in+2007+is+30%2C821%2C931+IDR+and+realization+is+21%2C645%2C351+IDR.+Target+in+2008+is+31%2C269%2C951+IDR+and+realization+is+22%2C827%2C064+IDR.+Target+in+2009+is+30%2C880%2C770+IDR+and+realization+is+23%2C160%2C557+IDR.+In+2010+the+Target+is+29%2C914%2C169+IDR+and+realization+is+25%2C239%2C059+IDR.+Target+in+2011+is+29%2C800%2C717+IDR+and+realization+is+19%2C668%2C437+IDR.%0D%0AThe+problem+in+this+research+is+what+cause+the+low+realization+of+land+and+building+tax+in+Sukoharjo+I+Village.+The+purpose+of+this+research+is+to+find+out+the+cause+of+low+realization+and+way+to+overcome+the+low+realization+of+land+and+building+tax+in+Sukoharjo+I+Village+Sukoharjo+Sub+District+Pringsewu+regency.+The+methode+used+in+this+research+is+descriptive+approach+with+kualitative+analysis+by+using+the+primary+data+type+from+the+interviews%2C+and+secondary+data+obtained+the+legislation+regulatory+documents+i.e+Law+number+12+year+1994+regarding+the+changes+of+Law+Number+12+year+1985+regarding+the+land+and+building+tax.%0D%0AThe+research+results+indicates+that+the+cause+of+low+realization+of+land+and+building+tax+in+Sukoharjo+I+Village+Sukoharjo+Sub+District+Pringsewu+regency+is+a+data+collection+error+of+tax+object+which+caused+by+the+mistakes+of+the+tax+authorities+who+did+not+re-collect+the+tax+object.+The+public+awareness+in+paying+taxes+assessed+to+be+low+due+to+the+public+perception+of+the+tax+is+still+not+good%2C+the+public+economy%2C+the+low+level+of+public+knowledge+about+taxes.+Providing+the+incentives+to+the+tax+collectors+is+still+assessed+very+small+compared+with+the+performance+of+tax+collectors%2C+wages+(incentive)+given+only+Rp.+124%2C000+for+each+tax+collector.%0D%0AThe+way+to+overcome+the+low+realization+of+land+and+building+tax+is+the+the+office+of+primary+tax+services+is+expected+to+perform+the+recollect+the+tax+objects+in+order+to+match+with+the+facts+in+the+field.+Giving+the+socializations+towards+the+societies+in+connection+to+the+taxes+through+the+electronic+media+and+print+media%2C+and+provide+the+wage+increases+(incentives)+to+the+tax+collectors.%0D%0A%0D%0AKeywords%3A+Realization%2C+Land+and+Building+tax%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0A%0D%0AANALISIS+PENYEBAB+RENDAHNYA+REALISASI+PAJAK+BUMI+DAN+BANGUNAN+DI+PEKON+SUKOHARJO+I+KECAMATAN+SUKOHARJO+%0D%0AKABUPATEN+PRINGSEWU%0D%0A%0D%0A%0D%0A%0D%0AOleh%0D%0A%0D%0A%0D%0AMUHAMMAD+FERIYADI%0D%0A%0D%0A%0D%0A%0D%0A%0D%0APajak+Bumi+dan+Bangunan+merupakan+salah+satu+sumber+pendapatan+daerah+yang+sangat+potensial+bagi+pembiayaan+pelaksanaan+dalam+peningkatan+pembangunan%2C+yang+hasilnya+diarahkan+kepada+tujuan+untuk+kepentingan+masyarakat+di+pekon+yang+bersangkutan.%0D%0A%0D%0ABerdasarkan+data+target+dan+realisasi+Pajak+Bumi+dan+Bangunan++dari+tahun+2007-2011+di+Pekon+Sukoharjo+I+Kecamatan+Sukoharjo+Kabuaten+Pringsewu%2C+terdapat+target+dan+realisai+yang+berubah-ubah+setiap+tahunnya.+Target+tahun+2007+sebesar+Rp.+30.921.931+dan+realisasi+Rp.+21.645.351%2C+target+tahun+2008+sebesar+Rp.+31.269.951+dan+realisasi+Rp.+22.827.064.+Target+tahun+2009+sebesar+Rp.+30.880.770+dan+realisasi+Rp.+23.160.557.+Pada+tahun+2010+target+sebesar+Rp.+29.914.169+dan+realisasi+Rp.+25.239.059.+Target+tahun+2011+Rp.+29.800.717+dan+realisasi+Rp.+19.668.437.%0D%0AMasalah+dalam+penelitian+ini+adalah+apakah+yang+menyebabkan+rendahnya+realisasi+Pajak+Bumi+dan+Bangunan+di+Pekon+Sukoharjo+I.+Tujuan+penelitian+ini+adalah+mengetahui+penyebab+rendahnya+realisasi+dan+cara+mengatasi+rendahnya+realisasi+Pajak+Bumi+dan+Bangunan+Pekon+Sukoharjo+I+Kecamatan+Sukoharjo+Kabupaten+Pringsewu.+Metode+penelitian+yang+digunakan+adalah+pendekatan+deskriptif+analisis+kulitatif+dengan+menggunakan+jenis+data+primer+dari+hasil+wawancara%2C+serta+data+sekunder+yang+diperoleh+dokumen+peraturan+Perundang-undangan+yaitu+Undang-Undang+Nomor+12+Tahun+1994+Tentang+Perubahan+Atas+Undang-Undang+Nomor+12+Tahun+1985+Tentang+Pajak+Bumi+dan+Bangunan.%0D%0A%0D%0AHasil+penelitian+memperlihatkan+bahwa+penyebab+rendahnya+realisasi+Pajak+Bumi+dan+Bangunan+di+Pekon+Sukoharjo+I+Kecamatan+Sukoharjo+Kabupaten+Pringsewu+adalah+kesalahan+pendataan+objek+pajak+yang+disebabkan+kesalahan+fiskus+tidak+melakukan+pendataan+ulang+objek+pajak.+Kesadaran+masyarakat+dalam+membayar+pajak+dinilai+masih+rendah+yang+disebabkan+oleh+persepsi+masyarakat+terhadap+pajak+yang+masih+kurang+baik%2C+perekonomian+masyarakat%2C+rendahnya+tingkat+pengetahuan+masyarakat+tentang+pajak.+Pemberian+insentif+kepada+kolektor+pajak+dinilai+masih+sangat+kecil+dibandingkan+dengan+kinerja+kolektor+pajak%2C+upah+(insentif)+yang+diberikan+hanya+sebesar+Rp.+124.000+untuk+setiap+kolektor+pajak.%0D%0A%0D%0ACara+mengatasi+penyebab+rendahnya+realisasi+Pajak+Bumi+dan+Bangunan+yaitu+diharapkan+Kantor+Pelayanan+Pajak+Pratama+Natar+melakukan+pendataan+ulang+objek+pajak+agar+sesuai+dengan+fakta+di+lapangan.+Memberikan+sosialisasi+kepada+masyarakat+sehubungan+dengan+pajak+melalui+media+elektronik+dan+media+cetak%2C+dan+memberikan+kenaikan+upah+(insentif)+kepada+kolektor+pajak.%0D%0A%0D%0AKata+Kunci+%3A+Realisasi%2C+Pajak+Bumi+dan+Bangunan.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A&rft.type=Skripsi&rft.type=PeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F1%2FABSTRAK%2520B.ing.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F3%2FCover%25202.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F4%2Fcover.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F5%2FDAFTAR%2520GAMBAR%2520DAN%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F6%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F7%2FDAFTAR%2520PUSTAKA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F8%2FDAFTAR%2520GAMBAR%2520DAN%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F9%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F10%2FDAFTAR%2520PUSTAKA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F11%2FHASIL%2520WAWANCARA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F12%2FI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F13%2FII.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F14%2FIII.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F15%2FMOTTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F16%2FPANDUAN%2520WAWANCARA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F17%2FPENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F18%2FPERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F19%2FPERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F20%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F21%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F22%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F23%2FV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F24%2FVI.pdf&rft.identifier=++0856021031%2C+MUHAMMAD+FERIYADI+++ANALISIS+PENYEBAB+RENDAHNYA+REALISASI+PAJAK+BUMI+DAN+BANGUNAN+DI+PEKON+SUKOHARJO+I+KECAMATAN+SUKOHARJO+KABUPATEN+PRINGSEWU.++UNSPECIFIED.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F11103%2F