MULTICRITERIA SPATIAL DECISION MAKING FOR SELECTION OF LAND AND BUILDING TAX PAYMENT POINT BANK TO ACHIEVE THE REVENUE RECEIPT TARGET

• Main Author: (NIM : 25105024), SARIP
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/24223
• Institution: Institut Teknologi Bandung

The aim of this research is to find an correct method to determine bank priority can be exploited as payment point bank of Land and Building Tax (LBT) to increase revenue of LBT. Some spatial variable/criteria can identified to influence priority in selection of payment point bank are; distance from payment point bank to amount of LBT in debt year walk, distance from payment point bank to amount of LBTs Letters years walk, distance from payment point bank to arrears amount of LBT and distance from payment point bank to amount of LBTs Letters arrearses. As for non spatial variable/criteria influencing that are level quality service of bank to taxpayer and tax institution. <br /> <br /> <br /> <br /> Data analysis for the determination of payment point bank priority to increase plan revenue of LBT conducted with usage of quantitative and qualitative variable/criteria, spasial and non spatial variable/criteria and merger both. Quantitative wight analysis constructively with regression analysis and qualitative wight with actors preferences use AHP. Determination sequence priority of bank TP PBB, quantitative method pursuant to result of regression and qualitative method pursuant to result of AHP. Analyse measurement of result pursuant to amount of LBTs Letters paid and potencies revenue of LBT. <br /> <br /> <br /> <br /> Exploiting of alternative two banks result revenue of LBT and amount of LBTs Letters paid are bigger than alternatives one bank, because banks have exploited amount more and spreadings more flatten. Exploiting of just quantitative or qualitative variable/criteria can mistake result in checking dominant and less dominant criterion can influencing dependence variable. With merger both can know dominant and less dominant variable/criteria so that can be utilized as comparator. Exploiting of only quantitative wight (regression) or only qualitative wight (AHP) can result mistake in wight. Merger both can correct one and the other existing wight. Using of regression only considering result of one just side, if considering revenue of PBB, so amount of LBTs Letters paid not to be accommodated, so on the contrary. So that merger of quantitative-qualitative method are correct method in selection of payment point bank because can correct actors wight and can check the truth of coefficients regression.