Pengaruh Digitalisasi Pembayaran Pajak Bumi dan Bangunan terhadap Penerimaan

Puji Anggraini (Universitas Muhammadiyah Metro)
Elmira Febri Darmayanti (Universitas Muhammadiyah Metro)
Jawoto Nusantoro (Universitas Muhammadiyah Metro)

Expensive: Jurnal Akuntansi dan Keuangan
Vol. 5 No. 2 (2026): Mei

Digitalization in the context of taxation is intended to provide convenience, usefulness, and to enhance public trust in the electronic tax payment system. This study aims to examine the effect of digitalization of Land and Building Tax (PBB) payments on PBB revenue in Metro City. A quantitative approach was employed using multiple linear regression analysis and processed using SPSS version 25. The sampling technique used was purposive sampling. The data consisted of primary data obtained through questionnaires distributed to 100 respondents who had used digital payment services, and secondary data in the form of PBB revenue realization reports. The tests conducted included validity, reliability, normality, linearity, homogeneity, t-test, F-test, and coefficient of determination (R²). The results of the study indicate that perceptions of ease of use, usefulness, and trust in the digital system have a significant influence on PBB revenue, both partially and simultaneously.