Analysis of Factors Affecting Land and Building Tax Revenue in Takalar District

Authors

  • Linduaji Hamzah Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
  • Samsinar Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
  • Muhammad Azis Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar

DOI:

https://doi.org/10.54471/muhasabatuna.v6i1.2654

Keywords:

Building Area, Number of SPPT, Tax Object Classification

Abstract

This research aims to determine how big the independent variables are, in this case the area of the building, the tax notice payable (SPPT) and the classification of tax objects simultaneously and partially and to analyze the most dominant variables on the level of land and building tax revenue in Takalar district as measured by based on NJOP, the population in this study is the Takalar Regency Regional Revenue Agency, while the sample used is PBB Tax Realization Data 2018-2022, building area data, tax return number data and tax object classification data using multiple liner regression analysis techniques using collection techniques documentation data whose data source comes from the regional revenue agency of Takalar Regency.The results of this research show: Based on the simultaneous test (F), the variable number of building areas (X1), the variable number of tax notices owed (X2) and the number of tax object classifications (X3) have a calculated F value of 42,590 and an F table value of 4.757 where 42,590 > 4.757, which means that variables X1, based on the partial test (t) of the variable total building area (X1) H0 is rejected and H1 is accepted because the calculated t value is > from t table where the calculated t on variable significant to variable y. based on the partial test (t) the variable tax notice payable (x2) h0 is accepted and h1 is rejected because the calculated t value < from t table where the calculated t on variable has a significant effect on the variable Y. based on the Partial Test (t) Tax object classification variable (X3) H0 is accepted and H1 is rejected because the calculated t value is < from t table where the calculated t on variable X3 is -0.805 and the t table is 2.446, where - 0.805 < 2.446, thus variable

Downloads

Download data is not yet available.

References

Alimuddin, (2018) Factors influencing land and building tax revenues in Gowa district.

Dandy Stefanus, (2016) Number of Tax Returns Due, Sales Value of Tax Objects, and Tax Arrears on Land and Building Tax Receipts in Kulon Progo Regency.

Ghozali, Imam. 2018. Application of Multivariate Analysis with the IBM SPSS 25 Program. Diponegoro University Publishing Agency: Semarang

Handayani Tri witiya, (2013) Analysis of Factors that Influence the Realization of Land and Building Tax Revenue in Jebres District, Surakarta City.

http://www.sharingid.com/uji-asumsi-klasik-pada-data-panel/ IBM SPSS Statistics 25

Mardiasmo, (2011) Taxation, (2011 Revised Edition) Yogyakarta: Andi Publishers.

Taxation, (2016 Revised Edition). Yogyakarta: Andi Publishers.

Taxation, (2019 Revised Edition). Yogyakarta: Andi Publishers.

Takalar Regency Regulation Number 25 of 2015 concerning Rural and Urban Land and Building Tax. Minister of Home Affairs Regulation Number 13 of 2006 concerning Guidelines for Regional Financial Management

Sasana Hadi, (2005) Analysis of Factors Affecting Acceptance Land and Building Tax (PBB), Case Study in Banyumas Regency

Septiany, (2011) Factors that Influence Land and Building Tax (PBB) Revenue at the Pratama KKP in Sleman.

Sugiyono, (2009) Understanding Population and Research Samples

Tiara Shita, (2014) Analysis of Attributes that Influence Land and Building Tax (PBB) Revenue on Regional Income in Medan City.

Downloads

Published

2024-06-30

How to Cite

Hamzah, L., Samsinar, & Azis, M. (2024). Analysis of Factors Affecting Land and Building Tax Revenue in Takalar District. Muhasabatuna : Jurnal Akuntansi Syariah, 6(1), 99–112. https://doi.org/10.54471/muhasabatuna.v6i1.2654

Issue

Section

Articles