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Analisis Kebijakan Insentif Pajak Kendaraan Bermotor Dalam Meningkatkan Pendapatan Asli Daerah di Provinsi Nusa Tenggara Barat Evva Junita Rahman; Muaidy Yasin; Ali Akbar Hidayat
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6228

Abstract

This study aims to analyze the Motor Vehicle Tax incentive policy based on the Governor of West Nusa Tenggara Regulation Number 9 of 2025 and its contribution to increasing Regional Original Revenue. This study uses a quantitative descriptive approach by utilizing secondary data from the Regional Revenue Management Agency of West Nusa Tenggara Province in 2025. Analysis techniques include income trend analysis, PKB contribution analysis to PAD, and elasticity analysis to measure the level of response of PAD to changes in PKB income before and after the incentive policy is implemented. The results of the study show that the PKB incentive policy is able to increase taxpayer compliance and encourage a significant increase in PKB revenue, especially in the early period of policy implementation. Although PKB's contribution to PAD is still in the "less" category, the contribution trend shows a consistent increase. The elasticity value from elastic to highly elastic shows that PKB acceptance has a strong influence on PAD growth. These findings show that the PKB incentive policy is effective as a regional fiscal instrument in the short term, but requires a follow-up strategy to maintain the sustainability of regional financial independence.  
Co-Authors Abdul Manan Abdul Manan Adhitya Bagus Singandaru Agustiani, Eka Agustiawan, Zulmi Ahmad Lutfi Fikri Ahmad Lutfi Rijalul Fikri Ahmad Lutfi Rijalul FIkri Ahmad Rifa'i Akhmad Jufri Akhmad Jufri Akhmad Jufri Akhmad Jupri Akhmad Jupri Akhmad Jupri Akung Daeng Ali Akbar Hidayat Aprilliani, Astrid AYU LESTARI B. Busaini, B. Bimanday, Muhammad Alif Chaidir, Taufiq EMI SALMAH Endang Astuti Endang Astuti Evva Junita Rahman Fadliyanti, Luluk Faradillah, Lisa Fuadi, Helmi Gst Ayu Arini Hadi Mahmudi Helmi Fuadi Himawan Sutanto Himawan Sutanto humaini, eqi Huzaini, Muhammad I Gusti Agung Arista Pradnyani I Gusti Ayu Resanti Ibrahim, Isra Dewi Kuntary IHSAN ROIS, IHSAN Ilmiati, Yulinda Nur Irwan Irwan Iwan Harsono Iwan Satriawan Jalaludin Jalaludin Jalaludin Jalaludin Jalaludin, Jalaludin Jamhari Jamhari Janna, Ilza Lail Fatul Jannati, Titi Jumaedi, M Lalu Mohammad Ikbal Pahroni Lukman Hakim Lukman Hamim Luluk Fadliyanti M. Firmansyah M. Irwan M. Irwan, M. Irwan Mahasarani, Dewi Mahmudi, Hadi Mahyudin Nasir Mansur Afifi Marashdeh , Hazem A. MARIA BINTANG Masrun , Masrun Masrun masrun Micko Yusuf Setiawan Mila Safitri Moh. Huzaini Moh. Huzaini MOH. HUZAINI, MOH. Mohamad Revan Azka Muh Khairul Fatihin MUH. KABUL, LALU Muhammad Alif Bimanday Muhammad Firmansyah, Muhammad Muhammad Syafiuddin Muhdin Mulianti, Dara Elis Nila Rahayu NURHIDAYANI NURHIDAYANI NURHIDAYANI NURHIDAYANI, NURHIDAYANI Oni Apriani Padilawati, Santi Pascayanti, Yusifa Prajna Wiraputra, Marcellino Sagir, Junaidi Sahri Salsabila, Unik Hanifah Siti Fatimah Siti Fatimah Siti Nurhidayati Siti Rahmawati Siti Sriningsih Siti Sriningsih St. Maryam Subhani, Armin - Sujadi Sujadi Sujadi Surati Surati Susanto , Himawan Taufiq Chaidir Taufiq Chaidir Titiek Herwanti TITIEK HERWANTI, TITIEK Tuti Handayani Ulfa, Yakut Nahdiana Vera Supriastuti Wafik, Ahmad Zaenal wahyunadi Wahyunadi Wahyunadi Wahyunadi, Wahyunadi YUDHA, I DEWA KETUT Yusuf Hasbullah