Efektivitas Program Keringanan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor (Bbnkb) Terhadap Kepatuhan Wajib Pajak Di Kota Bandar Lampung

Neneng Saputri (Universitas Lampung)
Fina Tri Nur Maharani (Universitas Lampung)
Diva Azizah Mardiya (Universitas Lampung)
Martika Suci Ristyawati (Universitas Lampung)
Abdul Halim (Universitas Lampung)

Jurnal Ilmu Pendidikan Pancasila, Kewarganegaraan, dan Hukum (PAKEHUM)
Vol. 3 No. 1 (2026): PAKEHUM- April

This study aims to assess the effectiveness of the 2026 Motor Vehicle Tax Relief (PKB) and Motor Vehicle Transfer Fee (BBNKB) Program organized by the Lampung Provincial Government through the Regional Revenue Agency (Bapenda). This program is valid from June 2 to August 31, 2026, and is intended to improve taxpayer compliance, reduce motor vehicle tax arrears, and encourage an increase in Regional Original Income (PAD). The study uses a qualitative descriptive method with data sources from government policy documents and literature reviews. The results show that this policy has a positive impact on increasing taxpayer compliance and making it easier for the public to transfer vehicle ownership. However, challenges remain in socialization, data accuracy, and regional fiscal sustainability.