Effectiveness Analysis and Personal Determinant Factors Influencing Rural and Urban Land and Building Tax Revenue in Klaten

^1,4,5,6 Department of Accounting for Islamic Financial Institution Universitas Muhammadiyah Yogyakarta, Jl. Brawijaya, Kasihan, Bantul, DIY 55183, Indonesia
² Department of Accounting Universitas Muhammadiyah Klaten, Jombor Indah, Gemolong, Buntalan, Klaten Tengah, Klaten, Indonesia
³ Department of Accounting , Universitas Muhammadiyah Tangerang , Jl.Perintis Kemerdekaan Babakan, Cikokol, Tangerang, Kota Tangerang, Banten 15118, Indonesia

Abstract

This study aims to analyze the effectiveness of Rural and Urban Land Building Tax receipts by taking into account the factors that cause the decline. The object of this research was the Klaten Regency Regional Revenue and Asset Financial Management Agency in 2021. This research applied the descriptive method by utilizing qualitative and quantitative data. Data analysis used Rural and Urban Land Building Tax payment data from 2018-2021 and questionnaire results from a sample of 4 sub-districts according to the measurement of 4 different variables. The analysis showed that in 2020 and 2021, the Rural and Urban Land Building Tax payments decreased. Because of that, this study was conducted with the aim of knowing the effectiveness and the factors that affect the payment of this Tax and what efforts should be made by the Financial Management of Regional Revenue and Assets of Klaten Regency to overcome this problem. This research investigated personal values that affected tax compliance. The results of measuring the level of taxpayer compliance using 4 indicators were that imposing tax sanctions has an influence on obedience to pay tax, Tax authorities services do not have such a large influence on compliance with paying tax, taxpayer awareness and compliance do not have such a large influence on obedience and Taxpayer knowledge has sufficient influence on obedience in paying tax.