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PENGARUH PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA PERIODE 2018-2020

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ABSTRACT THE IMPACT OF PROPERTY TAXES TOWARDS BANDUNG REGION INCOME IN THE PERIOD 2018-2020 Written by: Andi Haryanto Student ID: 1832105 One form of state revenue agency that has an important impact on national economic development apart from oil and gas companies is the taxation sector. The tax revenue collected is used to finance government spending and equitable distribution of national development. However, this has not been able to run perfectly due to unstable tax revenues and sometimes not achieving the target or realization. One of the taxes that has unstable revenue is the land and building tax. This study aims to determine the effect of land and building tax revenues on the original regional income of DKI Jakarta for the 2018-2020 period. This research is a quantitative study with primary and secondary data obtained from the DKI Jakarta Provincial Original Revenue Agency and the DKI Jakarta Provincial Financial Management Agency. The total sample in this study was 36 samples, namely land and building tax receipts and regional original income from 20182020 with monthly reporting. Data processing was carried out with SPSS version 26. The data analysis used was descriptive statistics, correlation coefficient, coefficient of determination, t significant test, and simple linear regression analysis. The results show that Ha is accepted and Ho is rejected (0.00 < 0.05), so from these results it can be concluded that the street lighting tax has a significant effect on local revenue, where when land and building taxes decrease, local revenue also follows. Keywords: Land and building tax (PBB) and local revenue (PAD).