Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)

Analisis Kontribusi Pajak Daerah terhadap Peningkatan Pendapatan Asli Daerah Provinsi Jawa Timur 2020 – 2024

Anggun Prasiwi (Unknown)
Gladys Lhexya Faradhila (Unknown)
Mila Zulficka Dewi (Unknown)
Adinda Zakiya Putri Rahmandhani (Unknown)



Article Info

Publish Date
13 Jun 2025

Abstract

This study discusses the role of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Tax (BBNKB) in supporting the increase in Regional Original Revenue (PAD) of East Java Province for the period 2020 to 2024. This study uses a descriptive quantitative approach. The data used are secondary data obtained from the government. The study results indicate that PKB consistently contributes significantly to PAD, with an average of 43.78%, which falls into the category of highly contributing. Meanwhile, BBNKB shows a fairly stable contribution of 22.74%, categorized as moderately contributing. Both types of taxes serve as the backbone of local revenue, particularly in the context of fiscal autonomy and strengthening local development capacity. This study recommends the need to optimize local tax strategies, including improving service delivery and taxpayer compliance, to ensure that PAD revenue continues to grow sustainably.

Copyrights © 2025






Journal Info

Abbrev

JIEAP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Dengan e-ISSN : 3046-9422, p-ISSN : 3046-8752 merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, ...