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All Journal Al-Kharaj: Journal of Islamic Economic and Business Daengku: Journal of Humanities and Social Sciences Innovation
Muhammad Bugis
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Factors Affecting Land and Building Tax Revenue in Ambon City Usi Marsya Latuihamallo; Dientje Rumerung; Muhammad Bugis; Fahrudin Ramly
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 4 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2249

Abstract

This study aims to analyze the Factors affecting Land and Building Tax Revenue in Ambon City. This type of research is quantitative with the type of data used is secondary data with data sources obtained from the Ambon City Tax and Retribution Management Agency and the Central Statistics Agency Publication. The method of data collection carried out is by documentation. The data analysis method used is the multiple regression analysis method. The results showed that, partially, per capita income and population had a significant effect on Land and Building Tax revenues while inflation did not have a significant effect on Land and Building Tax revenues. Simultaneously, per capita income, population, and inflation together have a significant effect on Land and Building Tax revenue in Ambon City.
Factors Affecting Regional Fiscal Capacity In Ambon City Sherly Ferdinandus; Rumerung, Dientje; Muhammad Bugis; Mohamad. R. Serang; Amin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8247

Abstract

This study aims to analyze the factors that influence Regional Fiscal Capacity (KFD) in Ambon City. The study used secondary time series data for 10 years (2014–2023) in Ambon City. The analysis method used was Multiple Linear Regression with the dependent variable (Y) being the Fiscal Capacity Index, and the independent variables being Regional Original Income (PAD) (X1), Economic Growth Rate (X2), and Population (X3). Key Results: The results of the regression analysis showed that the independent variables PAD (X1), Economic Growth Rate (X2), and Population (X3) did not have a significant effect on the Regional Fiscal Capacity of Ambon City. Implications/ConsequencesAruan:TeamThis study provides an empirical contribution because it differs from general assumptions and previous research (state of the art), which often shows a positive relationship. These results highlight a unique problem or phenomenon in Ambon City, where the theoretically common factors driving fiscal capacity (PAD, economic growth, population) are not working effectively.
Co-Authors Amin Fahrudin Ramly Mohamad. R. Serang Rumerung, Dientje Sherly Ferdinandus Usi Marsya Latuihamallo