ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) TERHADAP PENERIMAAN PAJAK DI KOTA SAWAHLUNTO

In the field of taxation, to support the implementation of regional autonomy the central government has given a part of the tax revenue from the center for activities and development financing for local governments. Most have been given such land and building tax, other taxes, while still a small part. The purpose of this study was to determine the effectiveness of acceptance Land and Building Tax (PBB) and its contribution to the tax revenue Sawahlunto city. Results that has been processed and then analyzed using qualitative descriptive analysis. The results showed that the performance level DPPKA Sawahlunto city Effectively, there is even a few years are very effective, so also with the contribution. However, the performance should be increased because the target given no change decrease in one year, though its realization is reached. That should have been the target increases each year as well as its realization. Thereby achieving performance DPPKA Sawahlunto city can be said to be effective. Keywords: land and building ta