Analisis Kebijakan Insentif Pajak Kendaraan Bermotor Dalam Meningkatkan Pendapatan Asli Daerah di Provinsi Nusa Tenggara Barat
DOI:
https://doi.org/10.35870/jemsi.v12i2.6228Keywords:
Motor Vehicle Tax, Tax Incentives, Regional Original Revenue, Regional Fiscal Policy, West Nusa TenggaraAbstract
This study aims to analyze the Motor Vehicle Tax incentive policy based on the Governor of West Nusa Tenggara Regulation Number 9 of 2025 and its contribution to increasing Regional Original Revenue. This study uses a quantitative descriptive approach by utilizing secondary data from the Regional Revenue Management Agency of West Nusa Tenggara Province in 2025. Analysis techniques include income trend analysis, PKB contribution analysis to PAD, and elasticity analysis to measure the level of response of PAD to changes in PKB income before and after the incentive policy is implemented. The results of the study show that the PKB incentive policy is able to increase taxpayer compliance and encourage a significant increase in PKB revenue, especially in the early period of policy implementation. Although PKB's contribution to PAD is still in the "less" category, the contribution trend shows a consistent increase. The elasticity value from elastic to highly elastic shows that PKB acceptance has a strong influence on PAD growth. These findings show that the PKB incentive policy is effective as a regional fiscal instrument in the short term, but requires a follow-up strategy to maintain the sustainability of regional financial independence.
Downloads
References
Adnan, N. F., Amin, D., & Abu, Z. (2025). Pengaruh program pemutihan pajak, pembebasan bea balik nama, sosialisasi dan kesadaran wajib pajak terhadap kepatuhan pajak kendaraan bermotor. Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu), 4(3), 180–191. https://doi.org/10.24034/jiaku.v4i3.6681.
Alipia, S., & Hambali, M. L. (2023). Analisis efektivitas kebijakan insentif fiskal atas pajak kendaraan bermotor dalam perspektif wajib pajak di Provinsi DKI Jakarta. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 6(11), 9294–9259. https://doi.org/10.54371/jiip.v6i11.3160.
Asri Aditya, R., Ilham, R., Zulfanetti, Z., & Heriberta, H. (2021). Evaluasi penerimaan pajak kendaraan bermotor (PKB) dan bea balik nama kendaraan bermotor (BBN-KB) serta dampaknya terhadap pendapatan asli daerah di Provinsi Jambi. Jurnal Paradigma Ekonomika, 16(1), 151–166. https://doi.org/10.22437/jpe.v16i1.11822.
Beck, T., Feyen, E., Ize, A., & Mizeszowicz, F. (2008). Benchmarking financial development. Policy Research Working Paper, 45. https://doi.org/10.1596/1813-9450-4638
Bizioli, G., & Sacchetto, C. (Eds.). (2025). Tax aspects of fiscal federalism: A comparative analysis. IBFD.
Dunn, W. N. (2017). Public policy analysis: An integrated approach (6th ed.). Routledge. https://doi.org/10.4324/9781315181226.
Hapsari, A. P., & Kurniasih, E. (2025). Pengaruh pemahaman perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Semarang. Jurnal Ilmu dan Riset Akuntansi, 11(1), 1–10. https://doi.org/10.53697/emak.v7i1.3213.
Idrus, M. (2024). Efficiency of tax administration and its influence on taxpayer compliance. Economics and Digital Business Review, 5(2), 889–913. https://doi.org/10.37531/ecotal.v5i2.1306.
Lumban Gaol, D. J. S. (2023). Implementasi kebijakan pemutihan pajak kendaraan bermotor dalam peningkatan penerimaan pajak daerah pada Unit Pelaksanaan Teknis Sistem Administrasi Manunggal Satu Atap Medan Selatan. Journal of Science and Social Research, 4307(1), 41–50.
Permata, M., & Rahmi, N. (2024). Pengaruh insentif pajak dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Jakarta Timur tahun 2023. Jurnal Ilmu Administrasi Publik, 4(5), 467–474. https://doi.org/10.31334/jiap.v4i5.4208.
Puspitasari, E., Purnama, S., Badriah, E., & Risna, K. (2019). Seberapa besar kontribusi pajak daerah terhadap pendapatan asli daerah (PAD)? JAWARA: Jurnal Wawasan dan Riset Akuntansi, 7(1), 37–48. http://dx.doi.org/10.25157/.v7i1.3416.
Saesaria, N. D. P., & Saleh, M. (2025). Analisis efektivitas, kontribusi, efisiensi dan elastisitas penerimaan pajak Provinsi Kalimantan Selatan terhadap pendapatan asli daerah (PAD) Provinsi Kalimantan Selatan. JIEP: Jurnal Ilmu Ekonomi dan Pembangunan, 8(1), 153–164. https://doi.org/10.20527/jiep.v8i1.602.
Sugiyono. (2013). Metode penelitian kuantitatif, kualitatif, dan R&D (8th ed.). Alfabeta.
Sugiyono. (2015). Metode penelitian kuantitatif, kualitatif, dan R&D: Research and development untuk bidang pendidikan, manajemen, sosial, teknik (edisi revisi). Alfabeta.
Syafitri, Y., Sutardjo, A., Bustari, A., & Putri, M. M. (2025). Pengaruh program pemutihan pajak kendaraan dan program pembebasan bea balik nama terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada SAMSAT Kota Pariaman. Jurnal Akademi Akuntansi Indonesia Padang, 5(1), 157–168. https://doi.org/10.31933/yyfsh977
Syarief, A. O., & Pratiwi, M. (2024). Kebijakan tax amnesty pajak kendaraan bermotor (PKB) terhadap peningkatan pendapatan daerah berdasarkan Undang-Undang Nomor 11 Tahun 2016 tentang pengampunan pajak. Journal of Social Science Research, 4, 17548–17556.
Widyarini, E., & As’ad, M. (2024). Pengaruh sosialisasi perpajakan, insentif pajak, dan digitalisasi layanan terhadap tingkat kepatuhan wajib pajak bumi dan bangunan perdesaan perkotaan pada unit pelayanan pemungutan pajak daerah Kecamatan Jagakarsa. Jurnal Pajak Vokasi (JUPASI), 6(1), 16–22. https://doi.org/10.31334/jupasi.v6i1.4350.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Evva Junita Rahman, Muaidy Yasin, Ali Akbar Hidayat
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
