PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TANA TORAJA

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.