ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN DAERAH PEMERINTAH KOTA SURABAYA

Abstract

The purposes of this research are: (1) to analyze the revenue of land and building Taxes whether it could
increase the local revenue on the government of Surabaya city from 2011 to 2013. (2) To comprehend the
contribution of land and building taxes revenue to the local revenue on the government of Surabaya city from
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11 to 2013. The descriptive qualitative approach has been done by collecting the data which is correlated to
the land and building taxes revenue which has an impact on the local revenue is used as the analysis
technique.The result of the analysis of the land and building taxes revenue to the local revenue of the
government of Surabaya city showed that the land and building taxes revenue is inadequate, since the
comprehension of taxpayers to the function of tax revenue was deficient. The effectiveness of tax revenue from
2011 to 2013 has enhanced even though it did not reached the target. The contribution to the local revenue was
deficient, since the local revenue from 2011 to 2013 has declined and it did not even reach 50%.

Keywords: Tax Revenue, Land and Building Taxes, Local Revenue.