ANALISIS PARTISIPASI MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KECAATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI

Abstract

This research was carried out the people in Kuantan Tengah Kuantan Singingi regency Riau Province. As for the purpose of this writing it consists of the objectives to know the factors that influence community participation. The population in this study is the head of the family who became a taxpayer in the district of Kuantan Tengah. Considering the number of population is too much, then the sampling technique is used on a regular basis Simple Random Sampling, namely a sampling technique used to determine the sample area when the object to be examined is very broad, because of the village in district Kuantan Tengah stratum is stratified or not the same. Then the sampling using Purposive Sampling, namely a technique used when the population has elements or members that are not homogeneous and stratified proportionality. In the data retrieval, using the primary and secondary data conducted by observation, interview, and questionaires to respondents, then the data are analyzed descriptively qualitative theb compiled and associated with the theory related to the problem of public participation in paying the tax on the earth and building the taken conclusion.Property tax is the surface of the earth and the body of the erath underneath the surface of the earth includes land and waters (including swamps and waters)and sea area Republic in Indonesia. While building is plant contruction techques or permanently attached to the ground and waters.The population in this study is community in Kuantan Tengah sub-district with the respondents amount to 50.178 and 3 apparatus in office Badan Pendapatan Daerah in Kuantan Singingi Regency