ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN JAYAWIJAYA PROVINSI PAPUA PEGUNUNGAN

AYU WIDOWATI, JOHANNES and weya, coby bryan (2025) ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN JAYAWIJAYA PROVINSI PAPUA PEGUNUNGAN. Diploma thesis, IPDN.

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Abstract

ABSTRACT Problem/Background (GAP): Motor Vehicle Tax (PKB) collection is one of the main sources of Regional Original Revenue (PAD). However, the high number of motor vehicles is not accompanied by the increase in the realization of the tax revenue target which is still very low. Purpose: This study aims to analyze motor vehicle tax revenue in Jayawijaya Regency, Mountainous Papua Province. Methods: This study used a descriptive qualitative approach. The data collection technique was carried out through in-depth interviews with informants, including the Head of BPKAD Jayawijaya Regency, the Secretary of BPKAD, the Head of Revenue, the Head of Financial Management, and the Community of Jayawijaya Regency, data collection techniques through interviews, observations and documentation. Results/Findings: PKB in Jayawijaya Regency makes a positive contribution to PAD, but it is not optimal due to technical and geographical obstacles. In terms of justice, there is still inequality in access and economic ability. Economically, PKB does not hinder community activities and instead supports local mobility. In its implementation, the limitation of human resources and technology is still an obstacle, even though innovations such as mobile services have been carried out. Conclusion: this study concludes that the Motor Vehicle Tax (PKB) is one of the potential and relevant sources of regional revenue for Jayawijaya Regency. Although its contribution to PAD is quite positive, its effectiveness is still limited by various obstacles such as technical and geographical barriers, limited human resources, and inequality of public access. Improvement efforts such as mobile service innovations have been made, but to achieve a fairer, more efficient, and more sustainable tax system, it is still necessary to strengthen tax literacy, increase the capacity of implementers, and build supporting infrastructure. Keywords: Motor Vehicle Tax, Regional Original Revenue. ABSTRAK Permasalahan/Latar Belakang (GAP): Pemungutan Pajak Kendaraan Bermotor (PKB) merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD). Namun tingginya jumlah kendaraan bermotor tidak diiringi dengan meningkatnya realisasi terhadap target pendapatan pajak yang masih sangat rendah. Tujuan: Penelitian ini bertujuan untuk untuk menganalisis penerimaan pajak kendaraan bermotor di Kabupaten Jayawijaya Provinsi Papua Pegunungan. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui wawancara mendalam terhadap informan antara lain Kepala BPKAD Kabupaten Jayawijaya, Sekretaris BPKAD, Kabid Pendapatan, Kabid Pengelolaan Keuangan, dan Masyarakat Kabupaten Jayawijaya, teknik pengumpulan data melalui wawancara, observasi dan dokumentasi. Hasil/Temuan: PKB di Kabupaten Jayawijaya memberikan kontribusi positif terhadap PAD, namun belum optimal akibat hambatan teknis dan geografis. Dari sisi keadilan, masih terdapat ketimpangan akses dan kemampuan ekonomi. Secara ekonomi, PKB tidak menghambat aktivitas masyarakat dan justru mendukung mobilitas lokal. Dalam pelaksanaannya, keterbatasan SDM dan teknologi masih menjadi kendala, meski telah dilakukan inovasi seperti layanan keliling. Kesimpulan: penelitian ini menyimpulkan bahwa Pajak Kendaraan Bermotor (PKB) merupakan salah satu sumber pendapatan daerah yang potensial dan relevan bagi Kabupaten Jayawijaya. Meskipun kontribusinya terhadap PAD cukup positif, efektivitasnya masih dibatasi oleh berbagai kendala seperti hambatan teknis, geografis, keterbatasan SDM, serta ketimpangan akses masyarakat. Upaya perbaikan seperti inovasi layanan keliling telah dilakukan, namun untuk mencapai sistem perpajakan yang lebih adil, efisien, dan berkelanjutan, masih diperlukan penguatan literasi pajak, peningkatan kapasitas pelaksana, serta pembangunan infrastruktur yang mendukung.. Kata kunci: Pajak Kendaraan Bermotor, Pendapatan Asli Daerah.

Item Type:	Thesis (Diploma)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Campus > IPDN Kampus Jatinangor
Depositing User:	Keuangan Publik FMP
Date Deposited:	23 Jun 2025 07:00
Last Modified:	23 Jun 2025 07:00
URI:	http://eprints.ipdn.ac.id/id/eprint/24854

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