PENGARUH KOORDINASI TERHADAP EFEKTIVITAS KERJA PEMUNGUT PAJAK BUMI DAN BANGUNAN DI UNIT PELAKSANA TEKNIS DINAS BADAN (UPTB) KOTA TASIKMALAYA

Abstract

Tasikmalaya Mayor Regulation Number 89 of 2016, states that to increase the effectiveness of collecting taxes and levies in the City of Tasikmalaya, an Agency Technical Implementation Unit (UPTB) was formed, the UPTB was formed as an executor within the Agency in charge of managing operational technical activities and/or supporting technical activities. certain. UPTB Regional Tax Service is a structural work unit in the Agency and is responsible to the Head of the Agency. In fact, PBB revenue in the last three years has decreased and only an average of 66.86% has been realized of the target set, the ineffective PBB collection in Tasikmalaya City which is suspected of lack of coordination carried out by UPTB PBB with related parties. This study aims to determine and analyze the magnitude of the effect of coordination on the effectiveness of the work of PBB collectors in Tasikmalaya City. The research method used in this research is an explanatory research method with a quantitative approach, the collection of data generated through documentation studies and field studies in the form of observations and questionnaires, analyzed using path analysis. Based on the results of the research conducted, the authors concluded that the coordination carried out by the UPTB had a moderate effect on the effectiveness of PBB collectors in Tasikmalaya City with a contribution of 25.9% and the remaining 74.7% was influenced by other variables not studied. The dimension in the coordination variable that has the greatest influence on the effectiveness of the UN Collector's work is the communication dimension (30.1%), the second-largest influence of the coordination dimension on the effectiveness of the UN Collector's work is the dimension of unity of action (21.6%), while the having the least effect was the division of labour (3.8%).