FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KABUPATEN SITUBONDO THE FACTORS INFLUENCE THE DECISION OF THE TAX AUTHORITY PAY THE EARTH AND BUILDING TAX (PBB)IN SITUBONDO REGENCY

Abstract

The applying of Undang-Undang Otonomi Daerah, each regency tries improving the district acceptance to support the smoothly of accomplishment the district development itself. Therefore, the efforts of increasing the district acceptance need to be dug. Since 1998 to 2005, the realization of the Earth and Building Tax (PBB) in Situbondo has not reached the target yet which had been fixed so that it needs an important role to be researched.

The title of this research is The Factors Influence The Decision of The Tax Authority Pay The Earth and Building Tax (PBB) in Situbondo Regency. The data requirement is the primer data involved interviewing 81 tax authorities contained of 27 rural areas in 9 villages of 3 districts. The used data in the research is model logistic. From the statistic analysis had been obtained the equality of Ln P = -2,3703 + 0,0493 X

* 1 + 0,4188 X * 2 + 5,2627 X * 3

The variable of the attention of the tax authority, the income of family, and the applying punishment in Situbondo has positive significant effect toward the decision of the tax authority to pay the tax simultaneously, while partially the variable of the attention of the tax authority and family income has positive insignificant effect by coefficient regression 0,0493 for variable of the attention of the tax authority and 0,4188 for variable of the family income meanwhile the variable of the applying punishment has positive significant effect toward the decision of the tax authority to pay the tax in Situbondo Regency by coefficient regression 5,2627.

From the result of statistic analysis using SPSS software had been obtained that the variable of the applying of punishment had more dominant effect than the variable of the attention of the tax authority and the family income in improving the decision of paying tax. (Key words: The decision of the tax authority pay tax, the effect of the applying punishment)