PENGARUH PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP HASIL PAJAK DAERAH KABUPATEN SIDOARJO 2018-2021

Abstract

Regional taxes are mandatory contributions to regions owed by individuals or entities that are coercive under the law. Bphtb and PBB-P2 are the largest local tax revenues. The purpose of this study was to determine how much influence Bphtb and PBB-P2 had on local tax results in Sidoarjo district in 2018-2021. The population is the financial report of the Sidoarjo district tax results, totaling 18 districts in 2018-2021 so that a sample of 8 districts is obtained from the specified criteria. Data collection using documentation. The method of analysis used multiple linear regression. The results of the coefficient of determination test show that the independent variable has an impact on the dependent variable 88.8% while the remaining 11.2% is influenced by other variables outside this model. The results of the t test show that Bphtb has an impact on local tax results (0.000 < 0.05) and PBB-P2 also has an impact on local tax results (0.000 < 0.05). While the F test shows that Bphtb and PBB-P2 simultaneously have an impact on local tax results (0.000 < 0.05).