DAMPAK INTENSIFIKASI PEMUNGUTAN PAJAK TERHADAP PENERIMAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN GARUT TAHUN 2013-2017
Abstract
The main problem of the research is the level of tax revenue from the acquisition of land and building rights that has not been optimal, this is allegedly due to tax collection that has not been intensive. The purpose of this study was to determine how much influence the intensification of tax collection on the receipt of the tax on the acquisition of land and building rights at the Garut Regency Regional Revenue Agency. The research method used is a quantitative approach, with techniques: literature study, and the distribution of questionnaires to 51 respondents. Sampling of the population using purposive sampling techniques. Based on t test, obtained the value of t count > t table (13.076 > 2.009), meaning that partially there is a significant influence between intensification of tax collection on BPHTB tax revenue, then H0 is rejected. So it can be concluded that there was a high influence of intensification of tax collection on BPHTB tax revenue at Garut Regency Regional Revenue Agency.
Moraref