The Influence Of Taxpayer-Related Factors On The Success Of Land And Building Tax Revenue

Authors

  • Jennisa Dwina Indriani Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi
  • Novia Citra Dewi UIN Imam Bonjol Padang
  • Yunita Valentina Kusufiyah Universitas Dharma Andalas
  • Miftahul Janna Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi

DOI:

https://doi.org/10.31958/jtm.v11i2.16428

Keywords:

Taxpayer awareness, Knowledge, Perception, Success in receiving land , Building tax

Abstract

This study aims to examine the influence of taxpayer factors namely taxpayer awareness, knowledge, and perception on the success of Land and Building Tax (Pajak Bumi dan BangunanPBB) revenue collection in Nagari Tanjung Bonai. The research employs an associative research method with a quantitative approach. Primary data were collected through the distribution of questionnaires to taxpayers. The population of this study consists of all taxpayers in Nagari Tanjung Bonai, totaling 3,550 individuals. The sampling technique used was purposive sampling, with criteria including taxpayers domiciled in Nagari Tanjung Bonai and subject to PBB-P2 tax rates ranging from IDR 80,000 to IDR 100,000, resulting in a sample of 51 taxpayers. Data analysis was conducted using variance-based Structural Equation Modeling (PLS-SEM). The hypothesis testing results indicate that taxpayer awareness has a positive but insignificant effect on the success of PBB revenue collection. Taxpayer knowledge has a positive and significant effect on the success of PBB revenue collection. Taxpayer perception also has a positive and significant effect on the success of PBB revenue collection. The coefficient of determination (R²) is 85%, indicating that taxpayer awareness, knowledge, and perception collectively explain 85% of the variation in the success of PBB revenue collection, while the remaining 15% is explained by other factors not examined in this study

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Published

2025-12-31

How to Cite

Indriani, J. D., Dewi, N. C., Kusufiyah, Y. V., & Janna, M. (2025). The Influence Of Taxpayer-Related Factors On The Success Of Land And Building Tax Revenue. TAMWIL : Jurnal Ekonomi Islam, 11(2), 59–69. https://doi.org/10.31958/jtm.v11i2.16428

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Vol. 11 No. 2 (2025): TAMWIL : Jurnal Ekonomi Islam

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Articles

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Copyright (c) 2025 Jennisa Dwina Indriani, Novia Citra Dewi, Yunita Valentina Kusufiyah, Miftahul Janna

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