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Journal : JURALINUS

Kepatuhan Pedagang Pasar Terhadap Pembayaran Retribusi: Studi Empiris Pada Pasar Antasari Banjarmasin Novriyandana, Rifqi; Zahroh, Fatimatus
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.122

Abstract

Market retribution is a levy charged for the use of market spaces provided by local governments. This study analyzes the influence of knowledge, tariff, market facilities, and retribution regulations on compliance with retribution payments at Antasari Market, Banjarmasin. With a population of 371 traders, the Slovin formula resulted in a sample of 156 traders. Multiple linear regression analysis using SPSS version 25 revealed that knowledge, tariffs, and regulations significantly influence compliance, while market facilities do not.