Analysis of Factors that Influence Land and Building Tax (PBB) Revenue in Southeast Minahasa Regency.

Abstract

This study aims to determine what factors affect land and building tax (PBB) revenue in Southeast Minahasa Regency. The data used is secondary data published from the Central Bureau of Statistics (BPS) in Southeast Minahasa Regency in 2023-2024 with the research objects used are spread across 12 sub-districts in Southeast Minahasa Regency using IBM SPSS 22 software. The results of the study with multiple linear regression method Y=103.657.506,07-209864,98X_1+7635,81X_2. The last model regression show that the variable population (X_2) affects the variable of land and building tax revenue (Y) in Southeast Minahasa Regency.