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Cakrawala Repositori Imwi
ISSN : 26208490     EISSN : 26208814     DOI : https://doi.org/10.52851/cakrawala.
Core Subject : Economy,
Jurnal Cakrawala Repositori IMWI focuses on publishing original research articles, reviewing articles from contributors, and current issues relating to Economics, Business and Management. The main purpose of the journal is to provide a platform for scholars, academics, and researchers to share contemporary thinking in the field. The work should not be published or submitted for publication elsewhere. The official language of the manuscript that will be published in Jurnal Cakrawala Repositori IMWI is Indonesian. For information and registration, contact cakrawala@imwi.ac.id. Jurnal Cakrawala Repositori IMWI is a peer-reviewed journal which is published six times a year. This journal is an open-access that publishes research outcomes with significant contributions to the understanding and improvement of management science. The review process in this journal employs a double-blind peer-review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa.
Articles 1 Documents
Search results for , issue "310-329" : 1 Documents clear
Strategies for Optimizing Land and Building Tax Revenue in Karawang Regency Frestya Kristyana Carry; Dedi Budiman Hakim; A Faroby Falatehan
Cakrawala Repositori IMWI 310-329
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

Land and building tax (PBB) is a significant source of regional revenue, yet its realization in Karawang Regency remains low with declining taxpayer compliance. This research aims to describe PBB revenue, determine the level of taxpayer compliance, analyze the influence of the number of taxpayers, compliance rate, PBB receivables, population, and population density on PBB revenue, and formulate alternative strategies for optimizing PBB revenue in Karawang Regency. Primary data were obtained through interviews and questionnaires, while secondary data were derived from documents at relevant agencies. The analytical approaches used include descriptive analysis, panel data regression analysis, and multicriteria policy analysis (MULTIPOL). The results show that the majority of sub-districts in Karawang Regency have very low PBB revenue realization achievement with an average below 50% and tending to decline until 2024, with the compliance ratio decreasing from 38.00% in 2020 to 29.54% in 2024. The panel data regression analysis results indicate that simultaneously the variables of number of taxpayers, compliance rate, PBB receivables, population, and population density have a significant influence on PBB revenue realization, but only the number of taxpayers, compliance rate, and PBB receivables have a significant partial influence. Based on the MULTIPOL analysis with two scenarios, the results show that technology enhancement is the priority policy that must be implemented to optimize PBB revenue, followed by apparatus human resource development, database updating, regulatory availability, and increasing taxpayer awareness.

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