Jurnal Investasi
Vol. 12 No. 1 (2026): Jurnal Investasi Vol. 12 No. 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 (Unknown)
Shakilla Shahwa Hafiza (Unknown)

Article Info

Publish Date
08 Jan 2026

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.

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Journal Info
Jurnal Investasi
Website

Abbrev

investasi

Publisher

Universitas Wiralodra

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Investasi adalah jurnal yang diterbitkan setiap empat bulan sekali yaitu bulan april, agustus dan desember. Jurnal Investasi menerbitkan artikel-artikel imiah dalam cakupan bidang ilmu ekonomi. Artikel uang dimuat adalah artikel hasil penelitian,kajian atau telaah ilmiah kritis dan ...