| dc.description.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) | en_US |
