Pemungutan Pajak Bumi Dan Bangunan Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Kampar Kecamatan Bangkinang Kota Berdasarkan Perda No 11 Tahun 2011

This is motivated by the importance of taxes for state revenue as a source of increased regional finance. To achieve that goal that is, the government carries out various kinds of business. One of the ways what the government does is by doing how the collection Land and Building Tax to increase Local Original Income (PAD) Kampar Regency, Bangkinang City District. With doing collection of land and building tax, the government expects Tax revenue can be optimized and achieve the set targets by the local government of Kampar Regency, Bangkinang Kota District. The main problem in this research is how implementation of the Land and Building Tax Collection in Kampar Regency Kecamatan Bangkinang Kota, and what factors are the obstacles implementation of the Land and Building Tax Collection in Kampar Regency Kecamatan Bangkinang Kota, based on Kampar District Regulation No. 11 of 2011 concerning Land and Building Taxes in Rural and Urban Areas. This research is classified as observational research that is by way of survey, which means conducting direct research in the field to obtain data which is needed by using a data collection tool in the form of an interview and questionnaire. While its nature is descriptive, that is to give a clear picture of the problems studied. The results of this study are the collection of land and building tax based on Local Regulation No. 11 of 2011 concerning Kampar Regency Rural and Urban Land and Building Tax in support Local Own Revenue (PAD) has not been implemented effectively, this can be seen from the receipt of all Local Taxes realization of the Land Tax and Buildings in 2017 are only 11% and in 2018 only 10%. The factors that affect the collection of the Earth Tax and The buildings of Kampar Regency, Bangkinang Subdistrict, namely (1) factors economy, which is just enough taxpayer income to meet only basic needs, (2) lack of public awareness, many taxpayers who are busy with their business so forget to pay taxes, (3) lack of outreach, only 1 (one) times a year and added to the installation of billboards in every way Kecamatan Bangkinang Kota, (4) low sanctions, administrative sanctions in the form interest is only 2%