Supeno, Bambang and Oemar, Fahmi (2021) ANALISIS PERAN INSENTIF TERHADAP KINERJA KOLEKTOR DESA DI MEDIASI KEPUASAN KERJA DALAM PENERIMAAN PAJAK BUMI & BANGUNAN KABUPATEN ROKAN HULU. JURNAL ECONOMICA, 9 (2). pp. 165-175. ISSN 2406-9418

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Abstract

Regional levies and taxes have been regulated in RI Law No. 28 of 2009," this RI Law provides an opportunity for regional governments to obtain additional income from Regional Original Income (PAD), namely in the form of Rural and Urban Land & Building Taxes (PBB-P2 ). The Rokan Hulu Regency Government has an area of +7,588.13 square kilometers, consisting of 16 sub-districts, 6 sub-districts and 146 villages, which has the potential to increase regional revenues from PBB-P2. In practice, until now the problem of the level of PBB-P2 acceptance remains a problem because it has not reached the target. The target is quite large in its implementation can not be realized 100%. PBB-P2 revenue from 2016-2018 has decreased. In 2016 the realization was 61.88%, in 2017 it was 61.85% and in 2018 it was 60.68%. This is due to many factors, including the number of PBB-P2 collectors who are not working at their maximum. The purpose of this study was to examine and analyze the role of incentives on the performance of village collectors in mediating job satisfaction in the acceptance of PBB-P2 in Rokan Hulu Regency. PLS SEM analysis is used to test the model of a hypothesis, and is used to determine the consistency of the model, whether it is in accordance with the data sample. The results show: 1) There is a significant impact of incentives on job satisfaction & collector performance, 2) There is a significant impact of job satisfaction on collector performance, 3) Through job satisfaction, the incentive variable has a significant impact on collector performance.

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