Title: THE INFLUENCE OF SUBJECTIVE NORM AND SUPERVISION ON THE QUALITY OF LAND AND BUILDING TAX MANAGEMENT IN SITUBONDO REGENCY
Authors:
Mikaila Khalisha Dadiarto, Agung Budi Sulistiyo and Ririn Irmadariyani
Abstract:
This article aims to determine the influence of subjective norms and supervision on the quality of land and building tax management in Situbondo Regency. This research uses primary data in the form of questionnaires collected from PBBP2 (Rural and Urban Land and Building Tax) collectors, who are active and determined by the Decree of the Village Head in Situbondo Regency, totaling 84 respondents. The sample size was 84 PBBP2 collection officers in Situbondo Regency, selected using the simple random sampling method. The data analysis method used is multiple linear regression analysis. The research results show that Subjective Norms on the Quality of Land and Building Tax Management show a positive and significant influence. This proves that better Subjective Norms will improve the Quality of Land and Building Tax Management in Situbondo Regency. The results of multiple regressions testing on the influence of Supervision on the Quality of Land and Building Tax Management show a positive and significant influence. This proves that better supervision will improve the quality of land and building tax management in Situbondo Regency.
Keywords: Subjective Norm, Supervision, Quality of land and building tax.
PDF Download