Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter
Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017

An effectiveness analysis of land and building tax revenue of the regional revenue office of Medan

Putri Kemala Dewi Lubis (Medan State University)
Fitriany Saragih (University Muhammadiyah Sumatera Utara)



Article Info

Publish Date
05 Jun 2018

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.

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