(Artikel) DAMPAK ALOKASI DANA DESA, JUMLAH WAJIB PAJAK, JUMLAH PENDUDUK DAN LUAS LAHAN TERHADAP REALISASI PENERIMAAN PBB-P2

This study aims to partially determine the effect of the impact of Village Fund
Allocation, Population and Land area on the Realization of PBB-P2 Revenue in Jember
Regency. This research is a quantitative study using survey research methods. The
population of this study was all villages in Jember Regency, the sample was 44 villages
with PBB-P2 acceptance that met the target. Sampling using a purposive sampling
technique. Data was collected through secondary data from literature studies and
documentation of local tax revenue realization. Data analysis uses multiple linear
regression. The results of the Village Fund Allocation research variable, obtained a
significant value of 0.006 <0.05, which means that the Village Fund Allocation partially
has a significant impact on the realization of PBB-P2 revenue. The variable number of
taxpayers has a significant value of 0,000 <0.05 which means it has a significant
impact on the realization of PBB-P2 revenue. Variable Number of population with a
value of 0,000 <0.05 means that it has a significant impact on the realization of PBB-P2 revenue. Variable land area with sig. 0,000 <0.05, can be interpreted as having a
significant impact on PBB-P2 Revenue. Conclusion The more land area utilized by the
population, plus the number of residents and the number of taxpayers has a significant
impact on increasing the realization of PBB-P2 revenue, while the amount of Village
Fund Allocation has a partially significant impact on the realization of PBB-P2 revenue