PENGARUH BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARO PERIODE 2020-2023

Abstract

This study aims to determine and prove empirically the effect of Fees on Acquisition of Land and Building Rights and Land and Building Taxes on Regional Original Income of Karo Regency. The population in this study is the realization of revenue from Fees on Acquisition of Land and Building Rights, Rural and Urban Land and Building Taxes and Regional Original Income of Karo Regency. The sampling technique is by means of saturated sampling, with a total sample of 45. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using the t test and F test with a significance level of 5%. Based on the results of the t test, it shows that land and building acquisition fees have a positive and significant effect on local revenue in Karo Regency with a t value of 3,592 >=t table 2,014 and a significant level of 0,001 <= 0,05, rural and urban land and building tax has a positive and insignificant effect on local revenue in Karo Regency with a t value of 1,806 =< t table 2,014 and a significant level of 0,078 >= 0,05. Based on the results of the F test, it shows that the Fees for Acquisition of Land and Building Rights and Land and Building Taxes simultaneously have a significant effect on Local Revenue in Karo Regency with a calculated F value of 8,664 >= F table 3,22 with a significant level of 0,001 <= 0,05.