AkMen JURNAL ILMIAH
Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah

EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN MANISA KECAMATAN BARANTI KABUPATEN SIDENRENG RAPPANG

Erfina Nurhayati Amir (Unknown)



Article Info

Publish Date
31 Dec 2015

Abstract

Effectiveness of Property Tax collection in the village of Manisa Sidenreng Rappang. The background of this study is the lack of public participation in the payment of property tax. This research aims to determine the effectiveness of the implementation of property tax collection and to determine the factors that influence the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang. The population in this study is the head of the family in the Village Manisa using stratifid random sampling or random sampling. Data collection techniques used in this study is observation, interviews, questionnaires, and literature. The collected data is then used by means of qualitative data analysis techniques to the table percentage. The results of this study show that the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang categorized very effective with a percentage of 76.75%. Factors that influence the effectiveness of the implementation of property tax collection in the village of Manisa Sidenreng Rappang is the time factor with an average percentage of 71.25%, a factor precision and accuracy with an average percentage of 76.02%, and the factor ways and customs or style of service providers with an average percentage of 76.02%.

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Journal Info

Abbrev

akmen

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...