ANALISIS STRATEGI OPTIMALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA TAHUN 2021 – 2024

AJENG KUSUMA DEWI, . (2026) ANALISIS STRATEGI OPTIMALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA TAHUN 2021 – 2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Analisis Strategi Optimalisasi Penerimaan Pajak Kendaraan Bermotor sebagai Sumber Pendapatan Asli Daerah Provinsi DKI Jakarta Tahun 2021–2024. Skripsi. Jakarta: Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta, 2026. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penerimaan Pajak Kendaraan Bermotor (PKB), kontribusi PKB terhadap Pendapatan Asli Daerah (PAD), efektivitas strategi Pemerintah Provinsi DKI Jakarta, serta merumuskan strategi optimalisasi penerimaan PKB. Penelitian menggunakan metode mixed methods dengan desain explanatory sequential, melalui analisis data kuantitatif dan wawancara mendalam. Hasil penelitian menunjukkan bahwa penerimaan PKB dipengaruhi oleh digitalisasi pelayanan, kualitas pelayanan Samsat, pengelolaan kendaraan Belum Daftar Ulang (BDU), program pemutihan, kesadaran wajib pajak, kondisi ekonomi, dan administrasi kendaraan. PKB memberikan kontribusi yang signifikan terhadap PAD dan strategi yang diterapkan telah efektif mencapai target penerimaan, meskipun potensi penerimaan masih belum optimal. Strategi yang direkomendasikan meliputi penguatan digitalisasi, optimalisasi pengelolaan BDU, peningkatan kualitas pelayanan, penguatan sosialisasi perpajakan, serta pelaksanaan program insentif secara selektif. ***** Analysis of Strategies for Optimizing Motor Vehicle Tax Revenue as a Source of Local Revenue for the Province of DKI Jakarta, 2021–2024. Thesis. Jakarta: Faculty of Economics and Business, Jakarta State University, 2026. This study aims to analyze the factors influencing Motor Vehicle Tax (PKB) revenue, the contribution of PKB to Local Own-Source Revenue (PAD), the effectiveness of the DKI Jakarta Provincial Government’s strategies, and to formulate strategies for optimizing PKB revenue. The study employs a mixed-methods approach with an explanatory sequential design, utilizing quantitative data analysis and in-depth interviews. The research findings indicate that Vehicle Tax (PKB) revenue is influenced by the digitization of services, the quality of Samsat services, the management of vehicles that have not been re-registered (BDU), amnesty programs, taxpayer awareness, economic conditions, and vehicle administration. Vehicle Tax (PKB) makes a significant contribution to local government revenue (PAD), and the strategies implemented have been effective in meeting revenue targets, although revenue potential has not yet been fully realized. Recommended strategies include accelerating digitalization, optimizing the management of the BDU, improving service quality, strengthening tax awareness campaigns, and implementing incentive programs on a selective basis.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, SE., M.Sc, Ak., CA ; 2). Dr. Muhammad Yusuf, SE., M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Ajeng Kusuma Dewi .
Date Deposited:	24 Aug 2026 08:59
Last Modified:	24 Aug 2026 08:59
URI:	http://repository.unj.ac.id/id/eprint/73100

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