JAMALUDIN, MUHAMMAD (2025) KONTRIBUSI PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PROVINSI BANTEN. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the extent of the contribution of Motor Vehicle Tax (PKB) to the Regional Original Revenue (PAD) of Banten Province, as well as to identify the obstacles faced in its collection and management. The data analyzed were obtained from the Regional Revenue Agency of Banten Province for the period 2020–2024. The results show that PKB is the largest source of PAD, with an average contribution of 41.62%, which is categorized as "Good" according to the criteria of the Minister of Home Affairs Decree No. 690.900.327 of 2015. Annually, the contribution of PKB to PAD reached 46.16% (Good) in 2020, 42.13% (Good) in 2021, 41.14% (Good) in 2022, 39.09% (Fairly Good) in 2023, and 39.56% (Fairly Good) in 2024. The decline in percentage contribution was not due to a weakening PKB sector, but rather to an increase in revenue from other PAD sources such as the Motor Vehicle Title Transfer Fee (BBNKB) and the Fuel Tax (PBBKB). Although PKB revenue exceeded its annual targets, challenges remain, including low taxpayer compliance, outstanding tax arrears, and administrative limitations. Therefore, tax intensification and extensification strategies, improvement of digital services, and taxpayer education are necessary to optimize regional tax revenues.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui seberapa besar kontribusi Pajak Kendaraan Bermotor (PKB) terhadap Pendapatan Asli Daerah (PAD) Provinsi Banten, serta mengidentifikasi kendala yang dihadapi dalam pemungutan dan pengelolaannya. Data yang dianalisis berasal dari Badan Pendapatan Daerah Provinsi Banten tahun 2020–2024. Hasil penelitian menunjukkan bahwa PKB merupakan sumber PAD terbesar, dengan kontribusi rata-rata sebesar 41,62%, yang masuk dalam kategori “Baik” menurut kriteria Keputusan Menteri Dalam Negeri No. 690.900.327 Tahun 2015. Secara tahunan, kontribusi PKB terhadap PAD pada tahun 2020 mencapai 46,16% (Baik), 2021 sebesar 42,13% (Baik), 2022 sebesar 41,14% (Baik), 2023 turun menjadi 39,09% (Cukup Baik), dan 2024 sebesar 39,56% (Cukup Baik). Penurunan persentase kontribusi tersebut tidak disebabkan oleh melemahnya sektor PKB, melainkan karena peningkatan dari sumber PAD lainnya seperti Bea Balik Nama Kendaraan Bemotor (BBNKB) dan Pajak Bahan Bakar Kendaraan Bermotor (PBBKB). Meskipun realisasi PKB melebihi target setiap tahunnya, masih ditemukan kendala seperti rendahnya kepatuhan wajib pajak, tunggakan pajak, dan keterbatasan sistem administrasi. Oleh karena itu, diperlukan strategi intensifikasi dan ekstensifikasi pajak, peningkatan layanan digital, serta edukasi wajib pajak untuk mengoptimalkan penerimaan pajak daerah. | |||||||||
| Uncontrolled Keywords: | Motor Vehicle Tax, Regional Original Revenue, Tax Contribution. Pajak Kendaraan Bermotor, Pendapatan Asli Daerah, Kontribusi Pajak. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Muhammad Jamaludin | |||||||||
| Date Deposited: | 26 Aug 2025 05:04 | |||||||||
| Last Modified: | 26 Aug 2025 05:04 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52694 |
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