PENGARUH PENERAPAN SANKSI ADMINISTRASI PAJAK BUMI DAN BANGUNAN TERHADAP PENINGKATAN PAJAK

Abstrak

This study aims to analyze the effect of the implementation of administrative sanctions on increasing local tax revenue, specifically Land and Building Tax (PBB) in Fakfak Regency. This study uses a quantitative approach with a simple linear regression method, involving 50 respondents as a sample. Linier Regression Analysis are used to data analysis. Before that, validity test and reliability test are used to data examination. The results show that the implementation of administrative sanctions has a positive effect on increasing local tax revenue with a regression coefficient of 0.42. However, the relationship between the two variables is relatively low with a correlation coefficient of 0.38. The t-test yielded a significant value at the 95% confidence level, indicating that administrative sanctions statistically affect tax revenue. The coefficient of determination (R²) of 14.44% indicates that the contribution of administrative sanctions to increasing local tax revenue is at a moderate level. These results also indicate that there are other factors, such as taxpayer awareness, administrative services, and legal compliance, which play a role in encouraging local tax revenue. Based on these findings, this study recommends increasing the intensity of socialization regarding administrative sanctions to the public, improving the quality of tax services to be more transparent and efficient, and strengthening collaboration between local governments and relevant stakeholders to maximize local tax potential. This research provides a practical contribution to the Fakfak Regency government in formulating more effective tax policies to increase regional revenue and support sustainable regional development.