The Impact of City Minimum Wage and Population on Rural and Urban Land on Building Tax Revenue in Mataram City

Authors : Widia Astuti, Baiq Anggun Hilendri Lestari, Risma Pramudia Ningtyas

Pages : 1-16

Doi:10.30927/ijpf.1339408

View : 58 | Download : 69

Publication Date : 2024-06-30

Article Type : Research Paper

Abstract :This study aims to examine the effect of City Minimum Wage (UMK) and population on rural and urban land and building tax (PBB-P2) revenue in Mataram City during 2013 – 2022. The population in this study were all urban villages in Mataram City. The sampling technique in this study is census sampling, where all populations are sampled so that the sample used is 50 urban villages in Mataram City. The data used in this study are secondary data, with data collection techniques using documentation techniques. The analysis techniques used in this research are descriptive statistics, classical assumption tests, multiple linear regression tests, and hypothesis testing. The statistical test results show that the significance value is 0.000 2.012, it can be concluded that the City Minimum Wage variable has a positive and significant effect on PBB-P2 revenue. Meanwhile, the total population variable has a significance value of 0.645 > 0.05 and has a calculated T value of 0.461 < 2.012, it can be concluded that the Total Population variable has no significant effect on PBB-P2 revenue. The value of R = 0.426 indicates a strong relationship between the MSE and population variables and the PBB-P2 revenue variable. The value of R Square = 0.181 indicates that the variables of MSE and population can explain the PBB-P2 revenue variable by 18%, while the remaining 82% is explained by other factors.
Keywords : City Minimum Wage UMK, Regional Own Revenue PAD, Rural and Urban Land and Building Tax PBB P2, Total Population