ANALISIS PENGARUH PENGGUNAAN TANAH DAN ASSESSMENT RATIO OBYEK PAJAK WILAYAH PERKANTORAN DAN PERDAGANGAN TERHADAP KAPATUHAN PEMBAYARAN PBB DI KELURAHAN TISNONEGARAN KOTA PROBOLINGGO

• Main Author: Kristianto (NIM 25104012), Muso
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/5511
• Institution: Institut Teknologi Bandung

<b></i>Abstract :</b><i><p align=\"justify\"> <br /> Problems in urban area among others is usage of urban land which still unproductive and not yet as according to best potency which owned. Land value is high in white collars and commerce area of downtown if without followed by growth of tax payer revenue can result the amount of tax bill cannot be paid. Housing object which is likeliest hit by its impact. The difference of time between price market change and land assessment very conducive the happening of stipulating land value with different assessment ratio tax object among others. <br /> <br /> This research analyse the efect of land use, assessment ratio, and characteristic of tax object which have there in SIG PBB on PBB payment compliance in white collars and commerce area use discriminant analysis with level of significance 5 %. <br /> <br /> The result of this research indicate that land use have a significant effect on positively to payment of PBB, while assessment ratio do not have a significant effect to payment of PBB and from model of discriminant got shown that PBB payment compliance influenced by land size and land use with coefficient of determinacy 32 % which mean that 32 % varians of PBB payment compliance can be explained by discriminant model which formed only by two variable, that are land size and land use while the rest equal to 68 % explained by other variable outside the model. <br /> <br />