Article Per Year (5 Year)
p-Index From 2021 - 2026
1.908
P-Index
This Author published in this journals
All Journal Jurnal Kajian Pembelajaran Matematika Jurnal Varian Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Economics and Digital Business Review Community Empowerment Jurnal Kajian Matematika dan Aplikasinya
Andi Daniah Pahrany
Universitas Negeri Malang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Modeling Motor Vehicle Tax Revenue with a One-Time Payment Scheme: A Case Study of the Jombang Regional Government Suwarman, Ramdhan Fazrianto; Mulyani, Anik Tri; Pahrany, Andi Daniah
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3805

Abstract

This study examines the effectiveness of Motor Vehicle Tax (PKB) collection by comparing the annual payment system, with an average compliance rate of 83.57%, to a one-time lump-sum payment scheme. The analysis employs time value of money concepts and Discounted Cash Flow (DCF) to calculate present values, alongside the Weibull distribution to estimate vehicle lifespan. For the lump-sum scheme, an annuity model over a 20-year period, reflecting the average vehicle life, results in a one-time PKB payment of IDR 2,556,467.50 per vehicle. The model further simulates the addition of new vehicles and estimates for existing vehicles. Findings reveal that, under the annual system, projected PKB revenue over the next 20 years—assuming a switch to the lump-sum scheme in 2026—would total IDR 991.4 billion, with realized revenue at IDR 828.5 billion and potential losses of IDR 162.8 billion due to arrears. In contrast, the lump-sum scheme would yield both potential and realized revenues of IDR 1.38 trillion, with no projected losses as taxes are paid upfront. Simulations indicate annual system revenue leakage could reach IDR 530 billion if all vehicles are unregistered. The study concludes that a lump-sum payment system reduces annual tax losses, increases revenue certainty, and strengthens regional fiscal resilience.
Co-Authors Algafari Bakti Manggara Alif Faruqi Febri Yanto Anita Mustikasari Dewanti, Angel Khoirun Nisa Ferdiansyah, Rifaldy Adinandra Hasanah, Irmatul Hasmawati Hasmawati Izzalqurny, Tomy Izzalqurny, Tomy Rizky Kridha Pusawidjayanti Lita Wulandari Aeli Mukhammad Solikhin Mulyani, Anik Tri Nisa’, Fauziah Wardatun Norman Yoshi Haryono Norrulashikin, Siti Mariam Binti Nurdin Nurdin Parwono, Eka Andryanna Ramdhan Fazrianto Suwarman Ramdhan Fazrianto Suwarman Ratna Juwita Ro'uf, Ikhsan Abdul Tatas Ridho Nugroho Wakhidah, Melani Nur