PENGARUH KEPEMIMPINAN LURAH DAN PENGUATAN TERHADAP PENINGKATAN KINERJA PETUGAS PEMUNGUTAN PAJAK PADA PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KELUAHAN TERANG TERANG KECAMATAN UJUNG BULU KABUPATEN BULUKUMBA

Andi Mappijeppu. 2021. The Effect of Village Head Leadership and Reinforcement toward Improved Performance of Tax Collection Officers on Land and Building Tax Receipts in
Terang Cahaya Subdistrict, Ujung Bulu District, Bulukumba Regency, supervised by Syamsul Alam dan Muh Said.
The purpose of this study is to determine the effect of village head leadership and reinforcement of the performance improvement of the village tax collection officers in
Terang-obviously.
This study is a quantitative study with a sampling technique using purposive sampling and data collection is applied by a questionnaire. The analysis tool used is multiplelinear regression.
The results of the study found that the village head leadership variable and the reinforcement variable have a significant effect on the increase in the performance of the
taxcollection officers in the Terang-Terang village with the Head Village leadership value wherethe t-count was bigger than the t-table, namely (1.061> 0.678) and significant
(0.0294<0.005) and the strengthening results where the t-count is bigger than the t-table (2.052>0.678) and sig (0.045 <0.005) so that the results of this study have a positive and significant effect. Then simultaneously the variable of village head leadership and strengthening has
aneffect on the value of F-count> F-table (7,031> 4.0210). From these two variables, it is knownthat the reinforcement variable Beta value (0.329) has a dominant effect compared
to the village head leadership variable (0.170), while the r square value shows that there is an overall effect of variable X to variable Y of 45.8%. The remaining 54.2% is affected by other variables not included in the study.