THE ANALYSIS OF FACTORS THAT INFLUENCING URBAN'S PBB TENDENCY OF PAYMENT IN KELURAHAN SEKELOA BANDUNG

• Main Author: Bardian Novara-NIM.25105018, Mohammad
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/8640
• Institution: Institut Teknologi Bandung

Abstract: <br /> <br /> <br /> <br /> <br /> <br /> Land Tax and Building (PBB) is the source of potential revenue for government, also will become indicator of performance for Local PBB office. Revenue target of PBB depend on the payment of PBB. Therefore the knowledge of urbans PBB tendency of payment, can be guidance to know the problem that to be faced in securing revenue target which have been planned. <br /> <br /> <br /> <br /> <br /> <br /> This research try to analyse the influence of existing factors in data bases of SIG PBB to urbans PBB tendency of payment, taken research location in kelu n Sekeloa Bandung. The Factors is land area, building area, type usage of land, type usage of building and taxpayer status. Source of Data used is fiscal year data 2005 (cross section) that obtained from Kantor Pelayanan PBB Bandung Satu.The Sampling Method is using proporsional simple random sampling method and data analysis used is multiplier logistic regression. <br /> <br /> <br /> <br /> <br /> <br /> The research result at confidence level 95% and significancy level about 5%, generate choosen estimate model that is Ln (Y/1-Y)=0,573 - 0,004LB 1,377JPB , where <br /> <br /> <br /> <br /> <br /> <br /> LB is variable type of building area and JPB is variable type of building usage. From that model, showed that building area and type of building usage variable, can explain PBB tendency of payment with negative direction, This means that building area and type of building usage, have significant influence to urbans PBB tendency of payment.