The Effect of Rural and Urban Land and Building Tax (PBB-P2) and Acquisition Duty of Right on Land and Building (BPHTB) on Local Own-Source Revenue of Magelang City in 2020–2024

Abstract

The purpose of this study is to examine: (1) the effect of the Rural and Urban Land and Building Tax (PBB-P2), (2) the effect of the Land and Building Acquisition Duty (BPHTB), and (3) the simultaneous effect of PBB-P2 and BPHTB on the Local Own-Source Revenue (PAD) of Magelang City during the period 2020–2024. This study employs a quantitative research design using time-series data covering the years 2020 to 2024. The data were analyzed using multiple linear regression analysis with SPSS version 26. The partial test results indicate that the PBB-P2 variable has a significant value of 0.063 (> 0.05), suggesting that PBB-P2 does not have a significant effect on PAD. Similarly, the BPHTB variable shows a significant value of 0.346 (> 0.05), indicating that BPHTB does not have a significant effect on PAD. However, the simultaneous test results show a significant value of 0.038 (< 0.05), indicating that PBB-P2 and BPHTB jointly have a significant effect on PAD. Although PBB-P2 and BPHTB do not individually have a significant effect on PAD due to their relatively small individual contributions, their combined revenues have a significant simultaneous impact on PAD.