Kemudi
Vol 11 No 1 (2026): Kemudi: Jurnal Ilmu Pemerintahan

Optimizing Regional Revenue through Motor Vehicle Taxation: Evidence from Riau Province, Indonesia

Rosmayani (Universitas Islam Riau)
Surizki Febrianto (Universitas Islam Riau)
Pahmi Amri (Universitas Islam Riau)
Diva Ramadhanti (Universitas Islam Riau)



Article Info

Publish Date
30 Sep 2026

Abstract

Local government revenue from the tax sector remains a crucial issue in supporting regional development. The increasing number of motorized vehicles remains insufficient to cover motor vehicle tax revenue. Riau Province is one of the regions experiencing an increase in the number of motorized vehicles. This study aims to identify effective strategies implemented by local governments to increase revenue from the motor vehicle tax sector. Furthermore, this study aims to identify the impact of innovation on tax increases. This study uses qualitative analysis. An observational approach is used in the study as a basis for a more objective and empirical analysis. Government archival document data is used as supporting data in the analysis. The results of this study indicate that the government has created programs that facilitate public payment of motor vehicle taxes, such as mobile vehicle tax services (Samsa keliling), Samsat Tanjak (Tajak Tax Office), and drive-thru Samsat. However, sophisticated programs need to be supported by simple requirements. Administrative requirements, such as identity cards that do not match motor vehicle documents, are obstacles to paying motor vehicle taxes. Revenue from 2021 to 2025 has increased due to service innovations. This research is still limited to government archival documents and field observations. Further research should examine taxpayers' intentions regarding the government's service innovation program in studies of motor vehicle tax revenue.

Copyrights © 2026






Journal Info

Abbrev

kemudi

Publisher

Subject

Social Sciences

Description

Merupakan jurnal yang dikelola oleh Program Studi Ilmu Pemerintahan Fakultas Ilmu Sosial dan Ilmu Politik Universitas Maritim Raja Ali Haji, yang diterbitkan dua kali dalam setahun pada bulan Agustus dan Februari dan memuat 8 (delapan) artikel dalam setiap terbitan. Jurnal ini memberikan ruang bagi ...