Track: Case Studies

Abstract

This research was conducted in Mamuju Regency, and secondary data were obtained from the Revenue Sector at the Central Mamuju Regency Government Finance Agency. This type of research is quantitative research. Researchers collected data by distributing questionnaires using a Likert scale. This study's sample amounted to 400 people representatives of 5 districts, namely 80 people per district. The researchers used path analysis techniques to test and analyze data based on research problems related to direct and indirect effects (Path Analysis). This study's data were processed using the Statistical Package for Social Sciences (SPSS) program version 22. The results showed that: (1) public awareness and public understanding of the rules had a positive and significant effect on the Property Tax collection process; (2) the Property Tax collection process has a positive and significant impact on the achievement of PAD targets; (3) public awareness and public understanding of the rules have a positive and significant effect on the accomplishment of PAD targets; (4) public awareness has a positive and significant impact on the achievement of PAD targets through the Property Tax collection process in Central Mamuju Regency, and (5) people's understanding of the rules has a positive and significant impact on the accomplishment of PAD targets through the Property Tax collection process in Central Mamuju Regency.