PENGARUH PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN (PBB) DENGAN MENGGUNAKAN E-SPPT TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG

AMALIA, PUTRI ADINDA and Pratiwi, Trie Sartika (2025) PENGARUH PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DAN PAJAK BUMI DAN BANGUNAN (PBB) DENGAN MENGGUNAKAN E-SPPT TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of revenue from Acquisition Fees on Land and Building (BPHTB) and Land and Building Tax (PBB) on Regional Original Revenue (PAD) of Palembang City, both before and after the implementation of the Electronic Tax Notification System (E-SPPT). The method used in this research is descriptive quantitative method with multiple linear regression analysis approach with SPSS Version 27 analysis tool. The data used is secondary data obtained from the Regional Tax Management Agency and BPKAD Palembang City during the period 2014 to 2023. This study examines the relationship between the independent variables BPHTB and PBB to the dependent variable PAD before and after the implementation of E-SPPT. The results showed that both before and after the existence of E-SPPT BPHTB and PBB partially and simultaneously had a significant effect on PAD, with a stronger influence after the implementation of E-SPPT.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	BPHTB, PBB, E-SPPT, Pendapatan Asli Daerah, Pajak Daerah
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Putri Adinda Amalia
Date Deposited:	07 May 2025 01:36
Last Modified:	07 May 2025 01:36
URI:	http://repository.unsri.ac.id/id/eprint/171570

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