Efektivitas Pemungutan Pajak Bumi Dan Bangunan Di Desa Batang Kulim Kecamatan Pangkalan Kuras Kabupaten Pelalawan

This research is based on importance of land and building tax for state revenue. By looking at the size of the realization of land and building tax in area, we can measure the level of effectiveness. In measuring the effectiveness of land and building tax collection researchers use 3 (three) indicators of effectiveness that are the main reference in conducting research to achieve the desired research objectives. As the purpose of this study is to determine the Effectiveness of land and building tax collection conducted by the Financial Management Agency and Regioal Assest of Pelalawan Regency (BPKAD). To achieve the objectives of this study, the researchers used a Descriptive Quantitative research type that describing the results of research using data collection techniques namely Questionnaires, Observations, Interviews, and Documentations. The results of research conducted indicate that the overall effectiveness of land and building tax collection in the Batang Kulim Village is not effective, although the results of the questionnaire on the employees popolation Dinas( 45%)show quite effective results but the total of public as population is greater than the total of employees as population (53%). In the Land and Building Tax Collection process there are many obstacles that have not been resolved. Thus, The Financial Management Agency and Regional Assets of Pelalawan Regency (BPKAD) need to increase The Effectiveness of Land Building Tax Collection so that The Land and Building Tax targets are realized