Implementasi Kebijakan Pengelolaan Piutang PKB pada UPPD Kabupaten Blora terhadap Efektivittas Pendapatan Daerah

Siti Nurwahyu (Universitas Pembangunan Nasional Veteran Jawa Timur)
Vian Ahmad Saputra (Universitas Pembangunan Nasional Veteran Jawa Timur)

Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan

This study aims to analyze the implementation of the policy for managing Motor Vehicle Tax (PKB) receivables at the UPPD of Blora Regency in improving the effectiveness of regional revenue through the Door to Door (D2D) and Sengkuyung programs. This study employs a descriptive qualitative approach, with data collected through observation, documentation, and in-depth interviews as a means of data validation. The results show that the Door to Door (D2D) program plays a role in updating data on previous-year tax receivables through the delivery of tax collection letters (STPD) and verification of tax object data, while the Sengkuyung program is more effective in encouraging the realization of current-year PKB revenue. The implementation of both programs contributes positively to strengthening the tax database, improving administrative compliance of taxpayers, and supporting the effectiveness of regional revenue management in Blora Regency.