Effect Size of Land, Building and Number of Taxpayers of Land and Building Tax Revenue in The District of Pandeglang

Abstract

Tax is one important element in the government finances , and a source of government funding that will be used to finance the country's infrastructure and local There are different types of taxes imposed to society, but one of the taxes collected by local governments as local revenue is tax and buildings. Property tax is a tax levied on immovable property consisting of land and buildings owned by the taxpayer . This study aims to determine the effect of Land, Buildings and Total Number of Taxpayers against Tax Receipts Earth And Building in Pandeglang. This type of research is quantitative research with secondary data obtained from Revenue Pandeglang. The sample used in this study is the total sample or sampling saturated. as expressed by Sugiyono (2010) that "the saturation sampling is sampling technique when all members of the population used as a sample ". The sample in this study were all districts in Pandeglang number of 35 districts. Analysis of data using multiple linear regression and to determine the hypothesis used t test and f. In this study, researchers took the period 2013-2015, as for the type of data used is secondary data . Data obtained from the Department of Revenue (DISPENDA) Pandeglang. Testing the hypothesis in this study using correlation and multiple linear regression with t test and f test at the 5\% significance level ($\alpha$=0.05). The results showed that the variables of land area, the number of buildings and the number of taxpayers together affect the acceptance of the United Nations. The greater the amount of land area, the number of buildings and the number of taxpayers, the land and building tax receipts will increase because reception is directly proportional to the amount of land and building tax (PBB).