International Journal of Business, Economics, and Social Development
Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)

Land and Building Tax Revenue Model on Sub-District in Jambi City

Hasanah, Rizka (Unknown)
R, Muhammad Rachmad (Unknown)
Zulfanetti (Unknown)



Article Info

Publish Date
07 Jan 2026

Abstract

This study aims to formulate a model of Determinants of Land and Building Tax revenue on Sub-district in Jambi City. This research applied the descriptive method by utilizing quantitative data. Time series data from 2020 to 2024 were used, as well as cross-section data from 11 sub-district in Jambi City. Panel regression analysis was used to examine the data for analyisis method. The result simultaneously showed that variable notification letters for land and building tax (SPPT), tax compliance, tax service, tax receivables, and tax digitalization significantly take effect on amount of Land and Building Tax revenue on sub-district in Jambi City with percentage of contribution on 99.09% during the 2020–2024 period. In partially, variable tax service, tax receivables, and tax digitalization have a positive and significant effect on amount of Land and Building Tax revenue in sub-district of Jambi City. Meanwhile, variable SPPT and tax compliance have no significant effect.

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Journal Info

Abbrev

ijbesd

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

International Journal of Business, Economics and Social Development (IJBESD) is published 4 (four) times a year and is the flagship journal of the Research Collaboration Community (RCC). It is the aim of IJBESD to present papers which cover the theory, practice, history or methodology of Business, ...