Pengaruh Penerimaan Pajak Bumi Dan Bangunan Terhadap Pendapatan Asli Daerah Kabupaten Pekalongan Periode 2016 – 2020

Abstract

This study aims to determine how much influence land and building tax revenues partially and simultaneously have on regional own-source revenue. The research method used using quantitative methods. Data from this study uses secondary data in the form of regional tax revenue realization reports as well as data on regional income and expenditure budget realization reports from the Central Bureau of Statistics for Pekalongan Regency from 2016 to 2020. The resulting regression equation is Y = 350.284284 + 0.693X + e. From the results of the partial test (t test) it can be seen that the value of the PBB variable T count (0.062) < T table 2.571 and the Sig value (0.954) > 0.05. From the results above, it means that the coefficient of the PBB variable (X) has a partial but not significant effect on the PAD variable (Y). From the results of the simultaneous test (F test) F count 0.004 <F table 6.61. Sig. Value 0.954 > 0.05. then there is no significant influence between land and building taxes (PBB) on local revenue (PAD) in Pekalongan. The results of this study indicate that land and building tax revenues have an effect but not significant on regional original income in Pekalongan Regency.