EFEKTIVITAS PENCAPAIAN TARGET PENERIMAAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH KABUPATEN KUANTAN SINGINGI TAHUN 2018

Abstract

In this research, the researcher found a problem in achieving the target of the local tax revenue in the Regional Income Agency of Kuantan Singingi regency on 2018. Where the local tax revenue has not reached the target that has been set to the maximum based on the realization of local tax revenues, so that in the ignition of the local tax revenue targets of Kuantan Singingi regency found problem, such as the ineffectiveness of achieving the local tax revenue target of Kuantan Singingi regency on 2018. This is due to a lack of awareness of taxpayers in paying taxes. The purpose of this research was to know the effectiveness of achieving the local tax revenue target at the Kuantan Singingi regency on Regional Income Agency. The type of research is a survey research with a descriptive explanation level using qualitative data analysis. The informants were seventeen informants consisting of employees of the Regional Income Agency on Kuantan Singingi regency and taxpayers. The data collection technique used observation, inteviews, documentation and trianguation. Sampling technique were purposive sampling technique and incidental sampling technique. The result of research on the effectiveness of achieving the target of local tax revenue in the Kuantan Singingi regency on Regional Income Agency on 2018 was less effective.