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Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Bumi dan Bangunan di Kota Jayapura

Jurnal Kajian Ekonomi dan Studi Pembangunan · Vol. 13 No. 1 (2026)

DOI
10.56076/jkesp.v13i1.5592
ISSN
2355-6323
Published
2026-04-29
Publisher
Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-nc-nd/4.0

Abstract

This study aims to analyze the influence of the number of Tax Due Notification Letters (SPTT), land area, and Gross Regional Domestic Product (GRDP) on the revenue of Rural and Urban Land and Building Tax (PBB-P2) in Jayapura City for the 2014-2023 period. Secondary data were obtained from the Regional Revenue Agency (Bapenda) and Statistics Indonesia (BPS) of Jayapura City. The analytical method used is multiple linear regression preceded by classical assumption tests. The results show that partially, the number of SPTT has a positive and significant effect on PBB-P2 revenue, land area has a negative and significant effect, while GRDP has a positive and significant effect. Simultaneously, all three variables significantly affect PBB-P2 revenue with a coefficient of determination (R²) of 95.5 percent, while the remaining is influenced by other factors outside the model. These findings indicate the importance of strengthening tax object data collection, periodically evaluating the determination of Tax Object Sales Value (NJOP), and implementing policies that encourage regional economic growth to increase PBB-P2 revenue in Jayapura City. Keywords: PBB-P2, local tax revenue, SPTT, land area, GRDP

Collaboration network of the authors

28 authors · 54 co-authorship links

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Co-authorOrganisationJoint articles
Transna Putra UripAffiliation unknown8
Robert M. WST. MarbunAffiliation unknown3
Dominggus MareyAffiliation unknown2
Mesak IekAffiliation unknown2
Marsi Adi PurwadiAffiliation unknown1
Asael TirandaAffiliation unknown1
La MagaAffiliation unknown1
Hijrah IrawanAffiliation unknown1
Mimin LewonamaAffiliation unknown1
Nurcahyani RumbiaAffiliation unknown1
Rosari Uli Artha SaragiAffiliation unknown1
Joddy E. H. SiahaineniaAffiliation unknown1
Wicakjati TuankottaAffiliation unknown1
Rangga Agung PriyakaAffiliation unknown1
Antoneta M. YokuAffiliation unknown1
Mohammad Savers Oryza ThayebAffiliation unknown1
Valdano Barnabas BuineiAffiliation unknown1
Antonia KlaraAffiliation unknown1
Wenni febriana E. SueniAffiliation unknown1
Gabrelia ArianceAffiliation unknown1
Melvin Robert RumasebAffiliation unknown1
Ema Dame Lasria HutasoitAffiliation unknown1
Dewi Ria NingsihAffiliation unknown1
Elsyan R. MarlissaAffiliation unknown1
Rhendra Julio Yusuf FonatabaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JKESP/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Bumi dan Bangunan di Kota Jayapura</dc:title>
	<dc:creator>Makadada, Enjelika</dc:creator>
	<dc:creator>Indahyani, Rachmaeny</dc:creator>
	<dc:creator>Antoh, Agustina Ester</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the influence of the number of Tax Due Notification Letters (SPTT), land area, and Gross Regional Domestic Product (GRDP) on the revenue of Rural and Urban Land and Building Tax (PBB-P2) in Jayapura City for the 2014-2023 period. Secondary data were obtained from the Regional Revenue Agency (Bapenda) and Statistics Indonesia (BPS) of Jayapura City. The analytical method used is multiple linear regression preceded by classical assumption tests. The results show that partially, the number of SPTT has a positive and significant effect on PBB-P2 revenue, land area has a negative and significant effect, while GRDP has a positive and significant effect. Simultaneously, all three variables significantly affect PBB-P2 revenue with a coefficient of determination (R²) of 95.5 percent, while the remaining is influenced by other factors outside the model. These findings indicate the importance of strengthening tax object data collection, periodically evaluating the determination of Tax Object Sales Value (NJOP), and implementing policies that encourage regional economic growth to increase PBB-P2 revenue in Jayapura City.
Keywords: PBB-P2, local tax revenue, SPTT, land area, GRDP </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2026-04-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JKESP/article/view/5592</dc:identifier>
	<dc:identifier>10.56076/jkesp.v13i1.5592</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol. 13 No. 1 (2026)</dc:source>
	<dc:source xml:lang="id-ID">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol 13 No 1 (2026)</dc:source>
	<dc:source>2355-6323</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JKESP/article/view/5592/3655</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Jurnal Kajian Ekonomi dan Studi Pembangunan</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-nd/4.0</dc:rights>
</oai_dc:dc>