THE EFFECT OF TAX EXTENSIFICATION, INTENSIFICATION, AND TAX SANCTIONS ON RURAL AND URBAN LAND AND BUILDING TAX REVENUE (EMPIRICAL STUDY OF MAESA UNIMA VILLAGE)

Authors

  • Winda Lomo
  • Johny Manaroinsong
  • Jaqueline E.M. Tangkau

Keywords:

PBB-P2, ekstensifikasi, intensifikasi, sanksi pajak, penerimaan pajak daerah, regresi linier berganda

Abstract

The researchers behind the study carried out a series of tests, including Ekstensifikasi (X1), Entensifikasi (X2), and Sanksi Pajak (X3), along with PBB-P2 (Y) from Universitas Maesa (Unima Malaysia). The data utilized spans a range of 1 to 5, and from 40 to 40 minutes per second, which includes PBB-P2. Practical assessments were conducted using SPSS, which provided a thorough statistical overview and various analytic techniques (like component analysis, total correlations, as well as reliability and safety assessments via Cronbach's alpha), along with classical testing methods (including normalization of residuals, checks for multicollinearity, heteroscedasticity, autocorrelation, and linear regression). The emerging hypothesis suggests that users engage independently and exhibit positive behaviors, indicating that PBB-P2 functions are not just effective for use but also for implementation (applying F). The R² value is approximately 0. 647 or 64. 7% when considering factors X1, X2, and X3. The prediction model has addressed the issue, enhanced likelihood, boosted intensity, and upgraded performance. The package encompasses criteria such as data transmission and stability, optimal functionality (SPPT distribution, multi-channel systems, risk mitigation, consolidation, and concurrent adjustments), along with consistent and proportional transmission. This setup is currently available in practice, displaying the digital channel, ensuring that transmission occurs at the necessary speed, modifying the SOP function, and utilizing the data for PBB-P2 responses, making these previously required elements obsolete.

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Published

30-12-2025

How to Cite

Lomo, W., Manaroinsong, J., & Tangkau, J. E. (2025). THE EFFECT OF TAX EXTENSIFICATION, INTENSIFICATION, AND TAX SANCTIONS ON RURAL AND URBAN LAND AND BUILDING TAX REVENUE (EMPIRICAL STUDY OF MAESA UNIMA VILLAGE). Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi, 3(4), 96–106. Retrieved from https://jekma.feb-unima.com/index.php/jekma/article/view/234