<![CDATA[Penelitian ini menganalisis dan mensintesis bukti mengenai manajemen penerimaan Pajak Kendaraan Bermotor (PKB) untuk meningkatkan Pendapatan Asli Daerah (PAD). Kajian ini penting karena besarnya basis kendaraan tidak otomatis menjadi penerimaan ketika data, layanan, kepatuhan, dan pengendalian belum terhubung. Systematic Literature Review mengacu pada PRISMA 2020. Pencarian pada 22–27 Juni 2026 melalui Google Scholar, Scopus, dan OpenAlex menghasilkan 403 catatan. Setelah tahapan duplikasi, penyaringan, dan kelayakan, 23 artikel dianalisis secara deskriptif, dinilai kualitasnya, dan disintesis tematik. Fokus primer meliputi kepatuhan dan determinannya (9 artikel), pelayanan dan digitalisasi (7), insentif dan pengendalian (5), serta kontribusi fiskal langsung (2). Temuan menunjukkan bahwa layanan digital atau sanksi saja tidak selalu meningkatkan kepatuhan; hasil bergantung pada kualitas informasi, kemudahan, kepercayaan, kesadaran, dan konsistensi pengawasan. Kebaruan penelitian ialah Kerangka Integratif Manajemen Penerimaan PKB (KIM-PKB), yang menghubungkan basis data, pelayanan, kepatuhan, realisasi PKB, dan PAD melalui umpan balik pengendalian. Secara praktis, KIM-PKB membantu Bapenda dan Samsat menetapkan prioritas berdasarkan akurasi basis pajak, penggunaan layanan, kepatuhan, tunggakan, dan rasio realisasi. This study analyzes and synthesizes evidence on motor vehicle tax (MVT) revenue management for increasing local own-source revenue. The review is important because a large vehicle base does not automatically generate revenue when data, service, compliance, and control remain disconnected. A PRISMA 2020-based Systematic Literature Review was conducted. Searches on 22–27 June 2026 in Google Scholar, Scopus, and OpenAlex yielded 403 records. After duplicate removal, screening, and eligibility assessment, 23 studies were analyzed, quality-appraised, and thematically synthesized. Their primary focus covered compliance and its determinants (9 articles), service and digitalization (7), incentives and control (5), and direct fiscal contribution (2). Digital services or sanctions alone did not consistently improve compliance; outcomes depended on information quality, usability, trust, awareness, and consistent supervision. The study's novelty is an integrative framework linking the tax base, service, compliance, realized MVT revenue, and local revenue through a control feedback loop. It supports prioritization using data accuracy, service use, compliance, arrears, and realization.]]>
