ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN SEBELUM DAN SESUDAH BERLAKUNYA UU NO. 28 TAHUN 2009 (Studi Kasus Pada Dinas Pajak dan Pengelolaan Keuangan Yogyakarta)

Maryani Maryani, Eliya Isfaatun

Abstract


This research aims to know the effectiveness of the mechanisms of the UN vote-P2, analyzing the acceptance of UN-P2 and know its effects on the Native Revenue (PAD). This type of descriptive study was conducted on the comparative Tax Service Areas and the financial management of the city, that is by holding an examination of voting procedure and report the acceptance of UN-P2 as well as income of the area using qualitative and quantitative approach. The data used in the study of secondary berupadata which comes from local tax Office and financial management. Of research results menununjukkan that the voting mechanism of the UN-P2 leih effective after redirected into tax areas, in terms of the acceptance of UN-P2 is more effective after redirected into tax areas with a level of effectiveness 119,40%. However the influence of the acceptance of UN-P2 against the PAD only 11.98%, lower than the UN-P2 as the center of tax 17,72%.

Keyword : efectivitas, tax PBB

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