PENGARUH EFEKTIVITAS PBB, KONTRIBUSI PENERIMAAN PBB, PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH

Abstract

This research examined the effect of the effectiveness of Land and Building Tax, its contribution, and Local-owned

Source Revenue on capital expenditure in Bangkalan, Sampang, Pamekasan, and Sumenep districts.The research was quantitative. Moreover, the population was Land and Building Tax, Local-owned Source Revenue, and capital expenditure in Madura (Bangkalan, Sampang, Pamekasan, Sumenep districts). The data were collected for 8 years (2015-2022). In total, there were 32 data samples. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The result concluded that both the effectiveness of the Land and Building Tax and its contribution had a negative and insignificant effect on capital expenditure in Madura (Bangkalan, Sampang, Pamekasan, and Sumenep districts). It happened because there was a lack of payment level on Land and Building Tax in Madura. On the other hand, Local-owned Source Revenue had a positive and significant effect on capital expenditure in Madura (Bangkalan, Sampang, Pamekasan, and Sumenep districts).