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Fandi Ahmad
Fakultas Psikologi, UNiversitas Diponegoro
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Journal : IKRA-ITH EKONOMIKA

 1 
Pengaruh PKB, PBB-P2, dan BPHTB terhadap PAD DK Jakarta periode 2019-2024 Ahmad, Fandi; Narti Eka Putri
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

This study aims to determine: (1) the effect of Motor Vehicle Tax (PKB), (2) the effect of Rural and Urban Land and Building Tax (PBB-P2), (3) the effect of Duty on the Acquisition of Land and Building Rights (BPHTB), and (4) the combined effect of Motor Vehicle Tax (PKB), Rural and Urban Land and Building Tax (PBB-P2), and Duty on the Acquisition of Land and Building Rights (BPHTB) on Regional Original Revenue (PAD) of DKI Jakarta Province for the 2019–2024 period. This research is a quantitative study with a descriptive approach. The data used are secondary data in the form of reports on the realization of PKB, PBB-P2, BPHTB, and PAD revenues for the 2019–2024 period obtained from the Regional Revenue Agency (BAPENDA) of DKI Jakarta Province. The analytical method employed is multiple linear regression using SPSS version 26. The results show that partially, the Motor Vehicle Tax (PKB) has a significant effect on Regional Original Revenue (PAD). Meanwhile, the Rural and Urban Land and Building Tax (PBB-P2) and the Duty on the Acquisition of Land and Building Rights (BPHTB) do not have a significant effect on Regional Original Revenue (PAD). However, simultaneously, the results indicate that the Motor Vehicle Tax (PKB), Rural and Urban Land and Building Tax (PBB-P2), and Duty on the Acquisition of Land and Building Rights (BPHTB) together have a significant effect on Regional Original Revenue (PAD).
Co-Authors Aditya, Dimas Adnan Adnan Adnan Afifiani, Yessi Yustia Agustina Al Baihaq, Muhammad Raihan Alam, Muhammad Nur Alfi Khoiruman, Muhamad Ali Mursyid Wahyu Mulyono Amaliah, Rezeki Andi Afrinaramadhani Hatta Andi Andariana Andy Prasetyo Utomo Ardoni Ardoni Arif, Rifda Nur Hikmahwati Army Auliah Astuti, Wiwik Wiji Bahrudin Bahrudin Baya, Nur Benu Olfie L. Suzana Bintoro, Panji Burhanuddin, Ismail Damayanti, Putri Dewiyanti Fadly Diana Laily Fithri Doni Hadi Irawan Dwi Purnomo Eka Fitriana Hamsyah Elfira Jumrah Elpisah Emilda Firdaus Fandi Ahmad Fauziatul, Noor Ferly Ardhy Fikriansyah, Ardhian Muhammad Noor Fitriani, F. Laksmi Ghozali, Ahmad Gustina Gustina Handayani, Soelistianingrum Ayu Haris Munandar Hayatudin, Hayatudin Hurairah, Abi Idris, Nuramaliah Idrus, Loly Subhiaty Ika Zenita Ratnaningsih Indriyani , Indriyani Iqbal Musthapa Islawati Iwan Kurniawan Janoko Janoko Jean Timban Jeniska, Jeniska Junaidi Junaidi Jusriana, Andi Kahar Kahar Kahar, Kahar Kasim, Nursidah Khadijah Khadijah Khoiruman, Muhamad Lakamau, Yosina Listiani Listiani Luciana Andrawina Ludfia Windyasmara, Ludfia M. J. Dewiyani Sunarto Mas’odi Mas’odi Melyani Melyani, Melyani Mohammad Iqbal Mude, Prudensiana Muhammad, Adamu Abubakar Munawwarah Mustakim Mustakim Mustamin Mustamin Mustapa, Doni Nadiya Lifa Ningrum Narti Eka Putri Nawi, Mohd Zulfakar Mohd Nina Ruly Istiari Ningrum, Reka Sulistya Nonoh Siti Aminah Nugraha, Moch Yusuf Giri Nur Aminudin Nur Hikmahwati Arif, Rifda Nur Indah Sari Nur Indah Sari Nuralan, Sitti Nurdian, Yudhi Harris Nurfitra Yanto Nurhayani H. Muhiddin Putri, Ulfa Rahma Ratnaningsih Eko S. Ratnasari Ratnasari Rine Kaunang Rohamn, Saiful Rohman, Saiful Sahadat, Uswatun Khasanah Samputri, Salma Saputra, Kadek Wisnu Aditya Sarusuddin, Resty Nurmawati Soekarman Soekarman Sofiani, Nisha Faradilla Suarga Sukaria, Muhammad Ikhsan Sukarmin Supriatna, Metha Djuwita Suwarso Suwarso Syarifuddin Takdir Takdir, Takdir Tony Soebijono Usman Usman Vika Puji Cahyani wahyuni wahyuni Widyaningsih, Arrifah Tri Yosi Mulyana Pratiwi Yunus, Muh Zulqifli Alqadri