Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

Abstract

The type of research used in this study is Quantitative Descriptive Research. This research uses primary data and secondary data, where primary data is obtained through interviews, and secondary data is obtained through the Tax Management and Regional Retribution Agency of Medan City. Data analysis technique uses descriptive analysis method where by collecting data described and processed using effectiveness analysis.The purpose of this study was to determine the level of effectiveness of Land and Building Taxes in the Tax Management and Retribution Agency of Medan City in 2014, 2016 and 2017. The results of this study indicate that the management of Land and Building Taxes in Medan City during the period 2014,2015,2016 and 2017 are classified quite effective, with an average effectiveness rate of 83,41 %.