<![CDATA[Pajak Kendaraan Bermotor (PKB) merupakan salah satu komponen utama penopang Pendapatan Asli Daerah (PAD) di Provinsi Bali, namun realisasinya selama periode 2019–2024 menunjukkan dinamika fluktuasi. Penelitian ini bertujuan untuk menganalisis pengaruh Jumlah Penduduk, Jumlah Kendaraan Bermotor, dan Pengeluaran Per Kapita terhadap Realisasi Penerimaan PKB di 9 Kabupaten/Kota Provinsi Bali. Penelitian kuantitatif ini menggunakan regresi data panel dengan pendekatan Feasible Generalized Least Squares (FGLS) pada 54 observasi (pooled data 9 kabupaten/kota, 2019–2024). Hasil penelitian menunjukkan bahwa secara parsial dan simultan, Jumlah Penduduk, Jumlah Kendaraan Bermotor, dan Pengeluaran Per Kapita berpengaruh positif dan signifikan terhadap realisasi penerimaan PKB. Pertumbuhan penduduk terbukti memperluas basis subjek pajak; penambahan unit kendaraan memperluas basis objek pajak materiil; serta stabilitas pengeluaran per kapita mencerminkan kapasitas finansial riil (ability to pay) masyarakat dalam mendorong kepatuhan wajib pajak dan merealisasikan pendapatan daerah. Kata kunci : pajak kendaraan bermotor; jumlah penduduk; kendaraan bermotor; pengeluaran per kapita; regresi data panel. Abstract Motor Vehicle Tax (PKB) is one of the main components supporting Local Own-Source Revenue (PAD) in Bali Province; however, its realization during the 2019–2024 period showed fluctuating dynamics. This study aims to analyze the influence of Population, Number of Motor Vehicles, and Per Capita Expenditure on the Realization of Motor Vehicle Tax Revenue across 9 regencies/cities in Bali Province. This quantitative study uses panel data regression with a Feasible Generalized Least Squares (FGLS) approach on 54 observations (pooled data from 9 regencies/cities, 2019–2024). The results indicate that partially and simultaneously, Population, Number of Motor Vehicles, and Per Capita Expenditure have a positive and significant effect on Motor Vehicle Tax revenue realization. Demographic population growth is proven to expand the tax subject base; the increase in vehicle units expands the material tax object base; and the stability of per capita expenditure reflects the real financial capacity (ability to pay) of the public in driving taxpayer compliance and realizing regional revenue streams. Keywords : motor vehicle tax; population; motor vehicles; per capita expenditure; panel data regression ]]>
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