Policy Strategies to Increase Motor Vehicle Tax Revenue to Support Regional Development in Lampung Province
Abstract views: 8
PDF downloads: 13
Keywords:
Motor Vehicle Tax Compliance, Regional Revenue, Digital Public Services, New Public Management, Good GovernanceAbstract
The Provincial Government of Lampung faces significant challenges in increasing its Regional Own-Source Revenue, one of which is through the Motor Vehicle Tax sector. Despite the continuous growth in the number of vehicles, taxpayer compliance remains very low, ranging only between 30–38%. This situation directly affects the region's fiscal capacity to fund development and public services. This policy paper examines the underlying causes of low PKB revenue and formulates data-driven policy recommendations based on field surveys and public policy theories. The data analysis employs a qualitative descriptive approach. Survey results reveal that 86 percent of taxpayers encounter obstacles when paying taxes, such as long queues at Samsat offices or disruptions in the online payment system. Additionally, 44 percent of taxpayers perceive the tax payment procedures to be overly complicated. The analysis indicates that the core issue is the low compliance rate among motor vehicle taxpayers, primarily due to limited access to payment services caused by uneven digital infrastructure and restricted service hours. These factors have significantly contributed to the low PKB revenue in Lampung Province. This policy paper adopts the New Public Management (NPM) approach and the principles of Good Governance by promoting the integrated digitalization of PKB payment services through mobile and web-based applications. Furthermore, extending service hours into the evenings and weekends is recommended to provide greater time flexibility for the public. As a concrete step, it is recommended that the Provincial Government of Lampung issue a new Governor Regulation outlining the technical aspects of PKB services, including coordination among the Regional Revenue Agency, Samsat, the police department, and financial institutions. This initiative is expected to significantly enhance tax compliance, strengthen PAD, and support more autonomous and sustainable regional development.
Downloads
References
BPS, (2024). Analisis Isu Terkini Provinsi Lampung Tahun 2024.
BPS, (2024). Statistik Kesejahteraan Rakyat Provinsi Lampung tahun 2024.
Fridayani, D (2022). Pengaruh Peningkatan Jumlah Kendaraan Bermotor dan Kepatuhan Pajak Terhadap Penerimaan Pajak. Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana.
Harmani Harun dan Fatriola Yoda Sutrahti, (2020). Pengaruh Akses Pajak, Fasilitas, Kuantitas Pelayanan dan Persepsi Adanya Reward Terhadap Kepatuhan Wajib Pajak Kendaraan Mobil. Published by Komunitas Dosen Indonesia.
Hartanti, H., Alviani, R. K., & Ratiyah, R, (2020). Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur. Jurnal Online Insan Akuntan, Vol. 1, No. 1, 2020, hlm. 125–136
Kurniadi, D dan Sutabri,T, (2025). Penerapan Aplikasi Samsat Digital sebagai Layanan Publik di Sumatera Selatan. Jurnal Sains dan Teknologi Informasi Volume. 3 Nomor. 1 Tahun 2025.
Marihot P. Siahaan, (2010). Buku Pajak Daerah dan Retribusi Daerah, diterbitkan oleh PT Rajagrafindo Persada pada tahun 2010.
Mujiadi, (2018). Koordinasi Horizontal dalam Pengelolaan Pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Pangandaran. Fakultas Ilmu Sosial dan Ilmu Politik Universitas Galuh.
Nazir, M. (2014). Metode Penelitian. Jakarta: Ghalia Indonesia.
Peraturan Daerah Provinsi Lampung Nomor 2 Tahun 2011 tentang Pajak Daerah, sebagaimana telah diubah dengan Peraturan Daerah Provinsi Lampung Nomor 31 Tahun 2014.
Peraturan Gubemur Lampung Nomor 40 Tahun 2011 tentang Petunjuk Pelaksanaan Peraturan Daerah Provinsi Lampung Nomor 2 Tahun 2011 tentang Pajak Daerah Jenis Bea Balik Nama Kendaraan Bermotor (BBNKB).
Peraturan Menteri Dalam Negeri Nomor 82 Tahun 2022 tentang Dasar Pengenaan Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Alat Berat Tahun 2022.
Peraturan Pemerintah Nomor 10 Tahun 2021 tentang tentang Pajak Daerah dan Retribusi Daerah Dalam Rangka Mendukung Kemudahan Berusaha dan Layanan Daerah.
Peraturan Pemerintah Nomor 55 Tahun 2016 tentang Ketentuan Umum dan Tata Cara Pemungutan Pajak Daerah.
Sugiyono. (2019). Metode Penelitian Kualitatif. Bandung: Alfabeta.
Undang-Undang Nomor 1 Tahun 2O22 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.
Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Catur Makhmudi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
All articles published in the Journal Corner of Education, Linguistics, and Literature are licensed under the Creative Commons Attribution-ShareAlike License (CC BY-SA).
