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All Journal PubBis : Jurnal Pemikiran dan Penelitian Administrasi Publik dan Administrasi Bisnis
Said Khaidir
STIA Bina Banua Banjarmasin
Social Sciences

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Peran Opsen Pajak Kendaraan Bermotor dalam Memperkuat Penerimaan Pajak Daerah Kota Banjarmasin Mukhlan Khariry; Said Khaidir
Jurnal PubBis Vol 10 No 2 (2026)
Publisher : stiatabalong.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35722/jurnalpubbis.v10i2.1630

Abstract

This study examines the role of the Motor Vehicle Tax Surcharge (Opsen PKB) in strengthening local tax revenue in Banjarmasin City during its first year of implementation. It uses a descriptive quantitative approach and secondary data on the 2025 target and actual revenue of Opsen PKB, total local tax revenue, and Local Own-Source Revenue (PAD). The analysis measures effectiveness, contributions to local taxes and PAD, the position of Opsen PKB in the revenue composition, and an accounting decomposition of local tax growth from 2024 to 2025. Revenue from Opsen PKB reached IDR 100.62 billion against a target of IDR 95.15 billion, resulting in an effectiveness ratio of 105.75%. It contributed 20.23% of local tax revenue and 13.94% of PAD, ranking second after the Tax on Certain Goods and Services (PBJT). Its value equaled 65.96% of the nominal increase in local tax revenue. When Opsen PKB and Opsen BBNKB are excluded, local tax revenue grew by only 1.94%. These findings show that Opsen PKB materially strengthened recorded local tax revenue and PAD. However, it should not be interpreted entirely as a net increase in fiscal capacity because the surcharge replaced the previous revenue-sharing mechanism. Performance evaluation should distinguish organic growth from structural and classification changes
Co-Authors Mukhlan khariry