ANALYSIS OF THE FACTORS AFFECTING THE INCREASE OF COLLECTION OF THE TAX ON LAND AND BUILDING (A CASE STUDY OF TELAGA MURNI HOUSING)

Abstract

The achievement of the target of receiving Land and Building Tax in Telaga Murni Housing cannot be used as a reference or measure to determine the level of public awareness. With the efforts made by village officials to be able to invite taxpayers and the community in providing counseling, improving services and in giving awards can increase public awareness to pay Land and Building Tax. Because the awareness of paying the Land and Building Tax arises from the individual taxpayer himself, then essentially paying the Land and Building Tax is one embodiment of the national cooperation in helping national development. The objectives of this study are: (1) to identify factors of affecting increase of collection of the tax on Land and Building Tax, (2) to identify efforts to increase public awareness of paying land and building taxes, (3) to identify obstacles faced by the government to increase public awareness in Telaga Murni Housing in paying the Land and Building Tax. This research was conducted using qualitative research. Research location in Telaga Murni Housing. Data collection was carried out through in-depth interviews with taxpayers found in Telaga Murni Housing, and Village office staff.