Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Income Journal of Economics Development
Risnawati. B
Muhammadiyah University of Makassar
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Income Journal of Economics Development

 1 
Factors Affecting the Level of Successful Land and Building Tax Revenue in Enrekang Regency Risnawati. B
Income Journal Of Economics Development Vol. 2 No. 2 (2022): Juli 2022
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine what factors affect the success rate of Land and Building Tax receipts in Enrekang Regency. The research location is at the Bapenda Enrekang Regency office. The research time is approximately 2 months, namely in February - March 2021. The method in this research was using qualitative research methods. The results of this study are land and building tax revenues in Enrekang Regency are influenced by several factors, namely building area tax receipts, issuance of Tax Returns Payable (SPPT) and receipts from various types of land and building tax objects, where the building area and land tax objects and The building has a positive impact and an increase in tax revenue because if the amount or amount increases, the amount of incoming taxes will also be even greater while the Tax Returns Payable (SPPT) which tends to increase will have a negative impact or decrease in Enrekang Regency tax revenues. Tax revenue was very influential on the regional income of Enrekang Regency and this revenue was also influenced by the accuracy of the community in carrying out their obligations in paying taxes.
Co-Authors