Abstract:
Scription. The Effect of Land and Building Tax Revenue on
Regional Original Revenue of Tana Toraja Regency.Dr.Muhtar Sapiri, SE, MM, M. Kes
and Indah Syamsuddin,SE., M. Ak.
Land and Building Tax is a tax on land and buildings that are controlled, owned and
utilized by individuals or entities, except for areas used for forestry, plantation and mining
business activities. The variables in this study consisted of two, namely: 1) Land and
Building Tax Revenues 2) Regional Original Income.
The purpose of this study was to determine and test the effect of land and building tax
revenues on local revenue of the district. Tana Toraja Year 2014-2020. The type of
research conducted is quantitative research using simple linear regression analysis method
with the help of SPSS. The data obtained is by observing and documenting the Regional
Revenue Agency of Tana Toraja Regency.
The results of this study indicate that Land and Building Tax Revenue has a positive and
significant effect on the Regional Original Revenue of Kab. Tana Toraja. So it can be seen
from the results that tcount is greater than ttable (2.805>2.571) with a significance of 0.038
which is smaller than 0.05.
