Analysis of Motor Vehicle Tax Contribution to Regional Tax Revenue in West Nusa Tenggara During the COVID-19 Economic Recovery Period
Abstract
Motor Vehicle Tax (PKB) is one of the main sources of regional tax revenue that contributes to the fiscal capacity of local governments. This study aims to analyze the development of PKB revenue and its contribution to Regional Tax Revenue in West Nusa Tenggara Province during the economic recovery period of the COVID-19 pandemic from 2020 to 2024. The study employed a descriptive quantitative method using secondary data in the form of Regional Tax Revenue realization reports obtained from the Regional Revenue Agency of West Nusa Tenggara Province. The analytical techniques used were contribution analysis and growth analysis. The results showed that PKB revenue increased from IDR 431.77 billion in 2020 to IDR 575.48 billion in 2024. However, the contribution of PKB to Regional Tax Revenue fluctuated and tended to decline from 32.51% to 28.14%. This decline does not indicate weakening PKB revenue, but rather reflects that the growth of other regional tax revenues was faster. The increase in PKB revenue was influenced by economic recovery, tax relaxation policies, and the digitalization of tax services. Therefore, PKB remains an important source of regional revenue in supporting the fiscal resilience of the West Nusa Tenggara Provincial Government during the COVID-19 economic recovery period.
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