Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter
Fitriany Saragih
University Muhammadiyah Sumatera Utara

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
An effectiveness analysis of land and building tax revenue of the regional revenue office of Medan Putri Kemala Dewi Lubis; Fitriany Saragih
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.024 KB)

Abstract

The purpose of this study was to determine the level of effectiveness of land and building tax receipts in tax revenue from land and building in the city of Medan in 2011 until 2015, and to see what factors are causing yet reached the target. This research uses descriptive method. The results showed that the effectiveness of land and building tax receipts in the Regional Revenue Office of Medan in 2011 is quite effective, in 2012, 2014, 2015 and 2013 is less effective effective not mean a whole is still not effective. Factors that lead to not achieving the property tax receipts among others taxpayer has not fully reported and depositing the amount that should be paid in accordance with tax arrears.
Co-Authors Putri Kemala Dewi Lubis