What type of study is this?

This is a Quantitative Study study.

October 8, 2025

The Influence of Land and Building Tax, Land and Building Acquisition Tax on Medan City's Local Original Income

Key Points

Land and building tax and duty on land acquisition rights significantly increase local revenue.
Analysis reported land and building tax t-count at 11.200, exceeding the critical threshold value.
Multiple linear regression reveals that both taxes positively impact original income in Medan City.
Results indicate the importance of tax policies in enhancing local financial health, requiring ongoing assessment.

Abstract

This study aims to analyze the influence of land and building tax revenue and duty on land and building acquisition rights on Medan City's original revenue. The research method used is descriptive quantitative. This study uses quantitative data and secondary data sources. The unit of analysis and observation is the realization report of Medan City's original revenue for 60 months from 2019 to 2023 obtained from the Medan City Financial and Asset Management Agency. The sampling technique used is saturated sampling. The sample used is 60 months (12 months x 5 years) obtained from the Medan City Financial and Asset Management Agency. The analytical method used is multiple linear regression with the regression equation: original revenue = 79,024,965,904 + 0.844 land and building tax + 1.187 duty on land and building acquisition rights + e. The researcher also uses a significance level of 5%. The partial results show that land and building tax has a t-count > t-table value (11.200 > 2.00172) and a significant value F-table value (78.179 > 3.16) and a significant value < 0.05 (0.001 < 0.05).

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