Pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor dan Pajak Air Permukaan Terhadap Pendapatan Asli Daerah Provinsi Lampung

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan terhadap Pendapatan Asli Daerah Provinsi Lampung. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pendapatan Daerah Provinsi Lampung dengan cakupan seluruh kabupaten dan kota di Provinsi Lampung selama periode 2020–2023. Teknik pengambilan sampel menggunakan sampel jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Analisis data dilakukan menggunakan regresi linier berganda setelah model memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, dan Pajak Air Permukaan secara simultan berpengaruh terhadap Pendapatan Asli Daerah Provinsi Lampung. Secara parsial, Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor berpengaruh signifikan terhadap Pendapatan Asli Daerah, sementara Pajak Air Permukaan juga menunjukkan pengaruh meskipun dengan kontribusi yang relatif lebih kecil. Temuan ini menegaskan pentingnya optimalisasi pengelolaan pajak daerah sebagai upaya memperkuat kapasitas fiskal dan kemandirian keuangan daerah.

This study aims to analyze the effect of Motor Vehicle Tax, Motor Vehicle Title Transfer Fee, and Surface Water Tax on the Regional Original Revenue of Lampung Province. The research employs a quantitative approach with a causal associative design. Secondary data were obtained from the Regional Revenue Agency of Lampung Province, covering all regencies and cities in Lampung Province during the period 2020–2023. A saturated sampling technique was applied, in which all members of the population were included as research samples. Data analysis was conducted using multiple linear regression after the regression model satisfied the classical assumption tests. The study results indicate that Vehicle Tax, Vehicle Ownership Transfer Fee, and Surface Water Tax simultaneously have no significant effect on the Original Local Revenue of Lampung Province. Partially, Vehicle Tax and Vehicle Ownership Transfer Fee have a significant effect on the Original Local Revenue, while Surface Water Tax also shows an effect, albeit with a relatively smaller contribution. These findings emphasize the importance of optimizing local tax management as an effort to strengthen fiscal capacity and financial independence of the region. In practice, the regional government is advised to enhance supervision and services in the collection of Vehicle Tax and Vehicle Ownership Transfer Fee, as well as to utilize digital technology to increase public compliance, thereby maximizing the contribution of local taxes.