SIKAP, MOTIVASI DAN KEMAMPUAN PETUGAS DALAM MENINGKATKAN EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN DI KOTA BANJAR

Abstract

The problems of this study are as follows: How does the attitude, motivation and the ability of workers collectors on the effectiveness of tax collection on land and buildings. This study will be conducted using descriptive analysis method with survey techniques. The population in this study is the tax collector clerk in Banjar. Technique sampling use cencus as many as 50 people. The results showed Attitudes property tax collector positive influence on the effectiveness of property tax collection. Motivation property tax collector positive influence on the effectiveness of property tax collection. The ability of land and building tax collector positive influence on the effectiveness of property tax collection. The effectiveness of tax collection on land and buildings with high scores on indicators of income levels that are in either category. This means that the effectiveness of tax collection is influenced by income level indicator. The effectiveness of tax collection on land and building positively influenced by attitudes, motivation and the ability to land and building tax collector. Means the better the attitude, motivation and the ability of land and building tax collector, then the effectiveness of tax collection on land and building will be more effective.