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All Journal Jurnal Kajian Ekonomi dan Studi Pembangunan (JKESP)
Enjelika Makadada
Universitas Cenderawasih

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Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Bumi dan Bangunan di Kota Jayapura Enjelika Makadada; Rachmaeny Indahyani; Agustina Ester Antoh
Jurnal Kajian Ekonomi dan Studi Pembangunan Vol 13 No 1 (2026)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56076/jkesp.v13i1.5592

Abstract

This study aims to analyze the influence of the number of Tax Due Notification Letters (SPTT), land area, and Gross Regional Domestic Product (GRDP) on the revenue of Rural and Urban Land and Building Tax (PBB-P2) in Jayapura City for the 2014-2023 period. Secondary data were obtained from the Regional Revenue Agency (Bapenda) and Statistics Indonesia (BPS) of Jayapura City. The analytical method used is multiple linear regression preceded by classical assumption tests. The results show that partially, the number of SPTT has a positive and significant effect on PBB-P2 revenue, land area has a negative and significant effect, while GRDP has a positive and significant effect. Simultaneously, all three variables significantly affect PBB-P2 revenue with a coefficient of determination (R²) of 95.5 percent, while the remaining is influenced by other factors outside the model. These findings indicate the importance of strengthening tax object data collection, periodically evaluating the determination of Tax Object Sales Value (NJOP), and implementing policies that encourage regional economic growth to increase PBB-P2 revenue in Jayapura City. Keywords: PBB-P2, local tax revenue, SPTT, land area, GRDP
Co-Authors Agustina Ester Antoh Rachmaeny Indahyani