Analisis Pengaruh Jumlah SPPT, Luas Tanah dan Luas Bangunan terhadap Penerimaan Pajak Bumi dan Bangunan di Kabupaten Klaten Tahun 2018-2019

Anjaswari, Amalia Febi and , Ir. Maulidyah Indira Hasmarini, MP (2022) Analisis Pengaruh Jumlah SPPT, Luas Tanah dan Luas Bangunan terhadap Penerimaan Pajak Bumi dan Bangunan di Kabupaten Klaten Tahun 2018-2019. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Taxes are a very large source of funds. One source of these funds comes from the Land and Building Tax. This study aims to determine the effect of the number of Tax Returns Payable (SPPT), Land Area and Building Area on Land and Building Tax Revenue in Klaten Regency in 2018-2019. The model used is the Random Effect Model (REM) with panel data regression. The results showed that the number of SPPT and building area had a positive effect on land and building tax revenues, while land area had a negative effect on land and building tax revenues. The efforts of local governments must continue to strive to increase land and building tax revenues as a source of financing for development so that the welfare of the community can be increased and evenly distributed.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Land and building tax receipts, number of tax returns, land area and building area.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic Development
Divisions: Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi dan Studi Pembangunan
Depositing User: AMALIA FEBI ANJASWARI
Date Deposited: 05 Aug 2022 01:52
Last Modified: 05 Aug 2022 01:52
URI: http://eprints.ums.ac.id/id/eprint/102548

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