3,182 yang berarti analisis retribusi sektor tanah dan bangunan mengalami kenaikan cukup signifikan sehingga mempengaruhi peningkatan pendapatan. Untuk mengetahui derajat hubungan variabel X (retribusi sektor tanah dan bangunan) dengan variabek Y (total pendapatan), maka digunakan analisis korelasi sehingga diperoleh nilai r=0,804 yang berarti akumulasi pencapaian target retribusi sektor tanah dan bangunan dari tahun 2006 s/d 2010 sudah efektif yaitu : 100,54% dari target yang dibebankan. English : ANALYSIS OF LAND AND BUILDING SECTOR LIVIES ON WATER RESOURCE MANAGEMENT CENTER PEMALI COMAL,: R. SIGIT RAHARJO, GUIDED : JAKA WASKITO, SE,M.Si AND SUMARNO, SE,M.Si The purpose of this study was to determine the performance target sector levy of land and buildings on the Central Management of Water Resources Pemali Comal far has been effective or necessary to improve the method has been done. The hypothesis of this research is: Expected level of achievement of the target sector levy of land and buildings on Water Resources Management Center of Comal Pemali not yet effective. In collecting data, the authors used data obtained directly from the Institute for Water Resources Management Pemali Comal. In addition to secondary data the authors also conducted research in the field with interviews to the leadership and co-workers who deal with licensing fees and Water Resources Management Center of Comal Pemali plus literature and lecture notes related to the problems which the author thoroughly. While technical analysis of data using linear regression, the beta test (B) and correlation analysis. Formulation of the problem in this research is: Does the level of achievement of the target sector levy of land and buildings at Balai PSDA Pemali Comal effective? From the results of research during the period of 5 (five) years of the year 2006 until 2010, the authors conclude that the linear regression analysis produced the equation : Y ' = -215,865,431.2 + 1.080 X by testing the hypothesis "ß" where calculate the value tcount > 3.182, which means the analysis of land and buildings sector levy increased quite significantly thus affecting the increase in revenue. To determine the degree of relationship variables X (levy sectors of land and buildings) with variabel Y (total income), then the correlation analysis was used for estimating the value of r = 0.804, which means the accumulation of actual achievement of the target sector levyland and buildings from 2006 until 2010 had been effective is: 100.54% of target charged" />