Pengaruh Sistem E-Retribusi dan Kepatuhan Wajib Retribusi terhadap Potential Revenue pada UPT Pasar Hewan Sunggingan Dinas Perdagangan dan Perindustrian Kabupaten Boyolali
DOI:
https://doi.org/10.55606/jumbiku.v6i2.7636Keywords:
Compliance, E-Retribution System, Regional Revenue, Retribution PayerAbstract
This study aims to analyze the effect of the e-retribution system and retribution payer compliance on potential revenue at the Sunggingan Livestock Market Technical Implementation Unit, Department of Trade and Industry of Boyolali Regency. This research is based on the importance of optimizing regional retribution revenue as a source of Local Own-Source Revenue (PAD) through digital-based collection systems and increased compliance. The study employed a quantitative method with a descriptive approach. The population consisted of all registered retribution payers at the Sunggingan Livestock Market Technical Implementation Unit, with samples selected using purposive sampling. Data were collected through questionnaires, observation, and documentation, then analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²). The results show that the e-retribution system and retribution payer compliance have a positive and significant effect on potential revenue, both partially and simultaneously. These findings indicate that effective implementation of the e-retribution system and improved compliance can increase regional retribution revenue. Therefore, strengthening digital-based retribution management and encouraging payer compliance are important strategies for optimizing regional revenue.
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