Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Investasi
Shakilla Shahwa Hafiza
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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

Found 1 Documents
Search

 1 
THE EFFECT OF LAND AND BUILDING TAX AND LAND BUILDING REGHTS ACQUISITION DUTY ON LOCAL OWN – SOURCE REVENUE IN BEKASI REGENCY 2020-2024 Herlina Puspa Dewi; Shakilla Shahwa Hafiza
Jurnal Investasi Vol. 12 No. 1 (2026): Jurnal Investasi Vol. 12 No. 1
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i1.368

Abstract

This study examines the influence of Land and Building Tax and Land and Building Rights Acquisition Duty on Local Own-Source Revenue in Bekasi Regency from 2020 to 2024. The objective is to determine the extent to which these taxes contribute to strengthening regional revenue. The research applies a quantitative approach using multiple linear regression based on secondary data obtained from regional revenue reports. The findings show that both taxes have a positive and significant effect, with Land and Building Rights Acquisition Duty demonstrating a stronger impact. The study recommends improving tax data accuracy and enhancing digital administration to optimize revenue performance. Keywords: Pajak Bumi dan Bangunan, Bea Perolehan Hak atas Tanah dan Bangunan, Pendapatan Asli Daerah.
Co-Authors Herlina Puspa Dewi