Analysis of Factors Affecting The Effectiveness of Land And Building Tax Revenue in Rural-Urban Areas in South Buru District
DOI:
https://doi.org/10.24256/kharaj.v8i1.9179Keywords:
Rural Urban, Tax Revenue, EffectivenessAbstract
The realization of Rural-Urban Land and Building Tax (PBB-P2) revenue in South Buru Regency is often not commensurate with the existing potential. This condition indicates obstacles in optimizing regional revenue sourced from the tax sector. This study aims to analyze the factors that influence the effectiveness of PBB-P2 revenue in South Buru Regency. The factors studied include taxpayer compliance, the tax collection system, and the quality of tax apparatus services. The study used a quantitative approach with a regression analysis method to examine the influence of these variables on the effectiveness of PBB-P2 revenue. The results show that the level of tax revenue effectiveness from 2020 to 2024 is classified as ineffective only in 2022, because in that year the effectiveness value is in the less effective category. The results of the partial multiple linear regression test indicate that the variables of taxpayer compliance, the tax collection system, and service quality have no significant effect on the effectiveness of tax revenue in South Buru Regency. However, all three variables simultaneously have a significant effect on the effectiveness of tax revenue in the region. Thus, the South Buru Regency Government needs to improve taxpayer compliance, the collection system, and the quality of services so that the effectiveness of tax revenue is more optimal.
References
Harefa, T., Fuadah, LL, & Yusnaini. (2025). Tax Compliance Based on the Theory of Planned Behavior (TPB): A Systematic Literature Review (SLR). Journal of Educational Management and Social Sciences, 6(4), 2727–2744. https://doi.org/10.38035/jmpis.v6i4.5070
Herman, LA, Dewi, AS, & Dewi, MK (2019). Taxpayer Compliance Behavior Perceived Through Deterrence, Justice, and Social Norms Factors. Jurnal Benefita, 4(1), 146–161. https://doi.org/10.22216/jbe.v1i1.3873
Judijanto, L. (2024). Public Perception of Tax Obligations. Journal of Accounting, Finance, Taxation and Corporate Governance, 1(4), 499–514. https://doi.org/10.59407/jakpt.v1i4.908
Kawatak, SK (2023). Regional Financial Performance. JIM: Journal Of International Management, 2(01), 85–103.
Marcel Kusuma, GS, Afrida, A., & Mella Handayani. (2023). The Influence of Taxpayer Awareness, Taxpayer Attitude, Tax Sanctions, and Level of Trust in the Government on Rural and Urban Land and Building Tax (Pbb-P2) Compliance. Tridinanti Accounting Research Journal (Ratri Journal), 5(1), 29–38. https://doi.org/10.52333/ratri.v5i1.79
Mulyani, F., Sartika, D., & Ilyas, A. (2023). Factors Influencing Taxpayer Compliance in Paying PBB-P2 in Batuang Taba Nan XX Village, Lubuk Begalung District, Padang City. Dharma Andalas Journal of Economics and Business, 25(1), 153–170. https://doi.org/10.47233/jebd.v25i1.746
Nilaiana, N., Sukarna, K., Junaidi, M., Pujiastuti, E., & Nurhaliza, A. (2025). Strategy for Optimizing Regional Tax Revenue in Demak Regency. Journal of Jurisprudence, 1(3), 48–60. https://doi.org/10.26623/jj.v3i1.11400
Noviani, SA, & Andhaniwati, E. (2024). Effectiveness and Contribution of Rural and Urban Land and Building Taxes to the Original Regional Income of Bojonegoro Regency 2018-2022. Al-Kharaj: Journal of Islamic Economics, Finance & Business, 6(3), 2939–2951. https://doi.org/10.47467/alkharaj.v6i3.4816
Pali, ER, Budiarso, NS, & Walandouw, SK (2022). Analysis of the Effectiveness of Rural and Urban Land and Building Tax (PBB-PP) Revenue in Sario District, Manado City. LPPM Journal of EkoSosBudKum (Economic, Social, Cultural, and Legal) Field, 5(2), 983–992.
Pattilouw, DR (2018). Strategy for Optimizing Local Original Income (PAD) in South Buru Regency. Journal Ambition Economics, 12(1), 13–26. https://doi.org/10.51125/citaekonomika.v12i1.2224
Pratama, DA, Paramita, RWD, & Taufiq, M. (2019). Analysis of the Effectiveness, Efficiency, and Contribution of Regional Taxes to the Original Regional Income of Lumajang Regency in 2013-2017. Jurnal Progress Conference, 2, 1–8.
Purnamasari, R., & Handayani, S. (2023). The Influence of Tax Understanding, Tax System Effectiveness, and Service Quality on Taxpayer Compliance. Student Journal, 5(3), 144–161.
Suryandari, NNA, & Frischa Faradilla Arwinda Mongan. (2025). Taxpayer Behavior Towards Tax Evasion Within the Framework of the Theory of Planned Behavior. Journal of Economic Resources, 8(2), 746–752. https://doi.org/10.57178/jer.v8i2.1580
Syafriel, M., & Roziq, M. (2024). Determinants of Personal Taxpayer Compliance and Its Influence on Income Tax Revenue at the Malang City Primary Tax Service Office. Mulawarman Journal of Accounting Science (JIAM), 07(01), 1–10.
Weol, F., Sabijono, H., & Mintalangi, SS. (2023). Effectiveness of Rural and Urban Land and Building Tax Revenue in Sario Village, Manado City. EMBA Journal: Journal of Economic, Management, Business, and Accounting Research, 11(3), 840–847. https://doi.org/10.35794/emba.v11i3.50343
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Afifudin Latuconsina, Djufri Rays Pattilouw, Izaac Tonny Matitaputty
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
