Research Paper
Year: 2023 | Month: June | Volume: 10 | Issue: 6 | Pages: 590-594
DOI: https://doi.org/10.52403/ijrr.20230672
Factors Affecting Land and Building Tax and Regional Own Revenue in East Kutai Regency
Kamsiani
Universitas Mulawarman, Indonesia
ABSTRACT
The purpose of this research is to analyze factors affecting land and building tax and regional own revenue in East Kutai Regency. This research is an explanatory and causal research. Data sources are obtained from official sources, namely in East Kutai Regency, including the Regional Revenue Service of East Kutai Regency and the Central Statistics Agency of East Kutai Regency. The method used to analyze the data in this study uses path analysis. The results show that regional gross domestic product per capita has a positive and significant effect on land and building tax in East Kutai Regency. Taxpayer has a negative and insignificant effect on land and building tax in East Kutai Regency. Regional gross domestic product per capita has a positive and significant effect on regional own revenue in East Kutai Regency. Taxpayer has a negative and insignificant effect on regional own revenue in East Kutai Regency. Land and building tax has a negative and insignificant effect on regional own revenue in East Kutai Regency. Indirect effect of regional gross domestic product per capita has a negative and insignificant effect on regional own revenue through land and building tax in East Kutai Regency. Indirect effect of taxpayer has a positive and insignificant effect on regional own revenue through land and building tax in East Kutai Regency.
Keywords: Regional Gross Domestic Product per Capita, Taxpayer, Land and Building Tax, Regional Own Revenue
[PDF Full Text]