Analysis of the Impact of the Motor Vehicle Tax Amnesty Program, Tax Fines and Motor Vehicle Transfer Fees (BBNKB) on the Increase in Regional Original Income of West Java Province (Case Study on the P3DW Samsat of Sukabumi City for the 2020-2025 Period)
DOI:
https://doi.org/10.61492/8hrcvg44Keywords:
Motor Vehicle Tax Amnesty, Tax Fines, Motor Vehicle Transfer Fee (BBNKB), Regional Original IncomeAbstract
Locally Generated Revenue (PAD) is an important indicator in realizing regional fiscal independence. However, the realization of PAD in Sukabumi City still faces challenges due to high Motor Vehicle Tax (PKB) arrears, the less than optimal effectiveness of the tax amnesty program, and differences in research findings regarding the effect of tax fines and Motor Vehicle Ownership Transfer Fees (BBNKB) on PAD. This study aims to analyze the effect of the motor vehicle tax amnesty program, tax fines, and BBNKB on increasing PAD in Sukabumi City, both partially and simultaneously. The study uses a quantitative approach with a causal associative method. Secondary data for the 2020–2025 period was obtained from the P3DW Samsat of Sukabumi City and analyzed using multiple linear regression with the help of SPSS. The results show that the motor vehicle tax amnesty program and tax fines have a negative effect on PAD, while BBNKB has a positive and significant effect on PAD. Simultaneously, all three variables have a significant effect on PAD with a coefficient of determination of 94.2%. This finding indicates that optimizing BBNKB revenue plays an important role in increasing PAD. Further research is recommended to add variables such as taxpayer compliance, service quality, and tax digitalization as well as expanding the scope of the research area and period.
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