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Neng Setiawati
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Analisis Efisiensi Dan Efektifitas Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) dan Pengaruhnya terhadap Pendapatan Asli Daerah di Kabupaten Batang Hari Neng Setiawati; Satya Wahyudi; Novi Aulia
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i3.1697

Abstract

This study aims to analyze the level of efficiency, effectiveness and influence of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Batang Hari Regency. The data used in this study are primary data obtained from the Regional Finance Agency of Batang Hari Regency and secondary data by conducting library research obtained from the literature and other information related to the problem under study. The analytical tools used are descriptive analysis, growth analysis, contribution/share, efficiency and effectiveness analysis, and simple regression analysis using IBM (Statistical Package for Social Science) SPSS version 26. The results showed that the average level of efficiency of Rural and Urban Land and Building Tax collection (PBB-P2) of 82.98 percent was categorized as quite efficient. The average level of effectiveness of PBB-P2 is 56.87 percent, including the less effective category. The results of the regression calculations show that the PBB-P2 variable has no effect on PAD receipts in Batang Hari Regency.
Analisis Pengaruh Pajak dan Retribusi Daerah terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) Pemerintah Provinsi Jambi Neng Setiawati; Nadiatul Khoiroh
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 2 (2022): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i2.2457

Abstract

This study aims to analyze the effect of regional taxes and retribution on the regional government budget of Jambi Province. The data used in this study is primary data from the Central Bureau of Statistics of Jambi Province and secondary data is carried out by library research obtained from literature, journals and other information related to the issue of Taxes and Retribution.The analytical tools used are Regional Tax Growth Analysis, Regional Retribution Growth Analysis, Contribution/share, and Multiple Regression Analysis.The results showed that the average growth rate of Jambi Provincial Government Regional Tax revenue during 2016-2020 was 8.27 percent. with a growth rate ranging from -2.17 percent to 26.57 percent. Average growth rate of Provincial Government retribution revenue. The average growth rate of regional retribution revenue for the Jambi Provincial Government during 2016-2020 is 7.01 percent. with a growth rate ranging from 5.75 percent to 26.16 percent. The results of the regression calculation show that regional taxes and retribution have no effect on the Jambi provincial government budget.
Co-Authors Nadiatul Khoiroh Novi Aulia Satya Wahyudi