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Swadia Gandhi Mahardika
Universitas Mulawarman
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Journal : International Journal of Economics and Management Research

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Factors Affecting Land And Building Tax And Locally-Generated Revenue Kutai Timur District Akbar Lufi Zulfikar; Swadia Gandhi Mahardika
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.107

Abstract

The purpose of this study is to analyze PDRB per capita and the number of taxpayers that affect land and building taxes and locally-generated revenue. This research is causality research, which analyzes the effect of exogenous variables on endogenous variables. The variables used are PDRB Per Capita, Number of Taxpayers, Land Building Tax and Regional Original Income in East Kutai Regency. The data used in this study are secondary time series data from 2011 to 2020 sourced from the Regional Revenue Service of East Kutai Regency and the Central Statistics Agency (BPS) of East Kutai Regency, using Path Analysis.The results of the per capita GDP research have a positive and significant effect on the Building Land Tax, Taxpayers have a negative and insignificant effect on the Building Land Tax. Then PDRB Per capita has a positive and significant effect, Taxpayers have a negative and insignificant effect on Regional Original Income. Land and Building Tax has a significant effect on Regional Original Income. The indirect effect of Per capita PDRB has a negative and insignificant effect on Regional Original Income through the Land and Building Tax. The indirect effect of the Taxpayer has a positive and insignificant effect on Regional Original Income through the Land and Building Tax in East Kutai Regency.
Co-Authors Abiyajid Bustami Achmad Fikri Ramadhan Adinda Putri Lestari Ady Maulana AF, Rinna Ramadhan Afifa Tanweer Akbar Lufi Zulfikar Aldora Fahira Chermanda Ana Sriekaningsih Andriyan Efhendi Putra Angel Angel, Priskila Anita Purnasari Badrus Syamsi Bernadetta Tjandra Wulandari, Bernadetta Tjandra Bonifasius Julio Haryanto Briliana, Vita Bustami, Abiyajid Edelwais Elsa Yolanda Sihotang Endang Dwi Sulistyowati Faris Dwi Andhika Hafitri Amelia Syam Hajrah Hanif Ilman Maulana Heni Pujiastuti Indra Maulana Indra Maulana, Indra Isna Yuningsih Isna Yuningsih Judijanto, Loso Juliana Lebang Maria Regina Sihombing Maulana, Indra Muh Shadiqul Fajri AF Muhamad Brefanzha Danielo Cahaya Yusup Muhammad Gunawan Yunus Muhammad Rafi Satria Dananjaya Muhammad Rizky Haryadi Muhammad Saleh Muhammad Siddik Munauwaroh, Siti Mursyidah Nursitta Ilmina Nopendi, Us Us Surya Noval Riza Muzaki Novena Angelica Benisa Nur Annisaa Nur Aulia Rahmah Nur Salsabila Sadjiru Nuraeni Munayya Khofifah Nurfiza Widayati Nurhikmah Nurul Hidayah Noviana Pramono, Adi Tri Pudhak Prasetiyorini Raditya Arya Kosasih Ragasukma Mahardika Rahma Tri Bungsu Anugrah Rahmah, Asmadhini Handayani Ramadhani, Muhammad Harits Zidni Khatib Riel Martin Sirait Rinna Ramadhan Ain Fitria Rinna Ramadhan Ain Fitriah Rokhimah, Rokhimah Selly Swandari Siti Sadina Audisha Rizal Soleha Mutmainnah Sri Wahyuni Sugiarto Sugiarto Sugiarto Sugiarto Sukma Bima Fatri Swadia Indra Maulana Syakilla Hasta Oktaviani Tsaura An Nisa Salsabila Wahyuni, Sri Widayati, Nurfiza Widayati, Nurfiza Widya Ayu Andini Widyatmike Gede Mulawarman Yogiyana Sriwahyuningsih Yusuf Ibrahim, Yusniar