Jurnal Paradigma Ekonomika
Vol. 15 No. 2 (2020): Jurnal Paradigma Ekonomika

Analisis penerimaan pajak bumi dan bangunan-P2 serta pengaruhnya terhadap pendapatan daerah Kabupaten/Kota di Provinsi Jambi

Budi Setiawan (Prodi Magister Ilmu Ekonomi, Program Pascasarjana, Universitas Jambi)
M. Rachmad R (Prodi Magister Ilmu Ekonomi, Program Pascasarjana, Universitas Jambi)
Arman Delis (Prodi Magister Ilmu Ekonomi, Program Pascasarjana, Universitas Jambi)



Article Info

Publish Date
24 Aug 2020

Abstract

This study aims to analyze the determinants of PBB-P2 revenue, to determine the effect of PBB-P2 revenue on regional revenue and to formulate strategies for increasing PBB-P2 revenue in Jambi Province. The data used in this study is secondary data with the type of Time series 2014-2018 data and Cross Section 11 districts/cities that come from the Central Statistics Agency and Regency / City BPPRD. This study uses Panel Data Regression Analysis and uses Simple Linear Regression using the E-Views 8.0 tool. The results of this study indicate that PBB-P2 always increases every year. From the results of panel data regression analysis, the results show that investment, economic growth, and taxpayers together have a significant effect on PBB-P2 with an R square value of 0.924, the Prob value (F- statistic) 0,000 and the F-statistic value is 26,556. The effect of investment on PBB-P2 has a positive effect, which means that if investment increases, PBB-P2 will also experience an increase. Economic growth and taxpayers will have a negative effect on PBB-P2 which means that the increase in PBB-P2 will decrease the economic growth and taxpayers.

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