Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor di Badan Pendapatan Daerah Kota Surabaya

Marshanda Bella Ramadhany; Rina Dewi

doi:10.30640/abdimas45.v4i2.5267

Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor di Badan Pendapatan Daerah Kota Surabaya

Authors

Marshanda Bella Ramadhany Universitas 45 Surabaya
Rina Dewi Universitas 45 Surabaya

DOI:

https://doi.org/10.30640/abdimas45.v4i2.5267

Keywords:

Motor Vehicle Tax, Taxpayers, Surabaya City Regional Revenue Agency, Challenges, Influences

Abstract

This research aims to find out and study more deeply about the strategies, influences, challenges, and factors faced by the Regional Revenue Agency in the process of collecting and receiving taxes, especially motor vehicle taxes in accordance with the provisions of applicable laws and regulations in Indonesia. In addition, this study also aims to analyze the effectiveness of policies and mechanisms applied in increasing compliance and awareness of the people of Surabaya City as taxpayers who are obedient to their obligations. Through a comprehensive analysis approach, this study is expected to provide a clear picture of internal and external factors that affect the level of motor vehicle tax revenue, including managerial, administrative, and socio-economic conditions of the community. The results of this research are expected to be material for evaluation and consideration for local governments, especially the Surabaya City Regional Revenue Agency, in formulating more effective and efficient strategies to increase motor vehicle tax revenues and encourage the realization of a transparent, accountable, modern, participatory, and sustainable regional tax system.

References

Adriani. (2020). Pajak penghasilan: Teori, kasus, dan praktik. Yogyakarta: Lautan Pustaka.

Aziz Sholeh, A., et al. (2024). Kompensasi terhadap motivasi kerja karyawan pada PT. Insolent Raya di Surabaya. Journal of Management and Creative Business, 2(1), 82–96.

Badan Pusat Statistik. (2023). Data kepemilikan kendaraan bermotor 2023: Jawa Timur. Badan Pusat Statistik.

Badan Pusat Statistik. (2023). Data pertumbuhan ekonomi dan angka pengangguran 2023: Jawa Timur. Badan Pusat Statistik.

Badan Pusat Statistik. (2024). Data kepemilikan kendaraan bermotor 2024: Jawa Timur. Badan Pusat Statistik.

Badan Pusat Statistik. (2024). Data pertumbuhan ekonomi dan angka pengangguran 2024: Jawa Timur. Badan Pusat Statistik.

Dewi, R., Zuhro, D., et al. (2024). Service design performance based on consumer preferences. International Journal of Economics and Management Sciences, 1(3), 142–160. https://doi.org/10.61132/ijems.v1i3.131

Enny, I., Kusumo, B., & N. I. (2020). Implementasi harga, kualitas pelayanan dan pembelian berulang pada penjualan produk gamis Afifathin. Ekonomika 45, 8(1), 1–10.

Firdaus, F., et al. (2021). Kualitas produk dan promosi dalam mempengaruhi keputusan konsumen menggunakan jasa penyewaan produk alat berat. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 1(3), 76–82.

Istanti, E., et al. (2024). Service design performance based on consumer preferences. International Journal of Economics and Management Sciences, 1(3), 142–160.

Iwa Soemantri, A., et al. (2020). Entrepreneurship orientation strategy, market orientation and its effect on business performance in MSMEs. Jurnal Ekspektra Unitomo, 4(1), 1–10.

Kristiawati, et al. (2019). Citra merek, persepsi harga, dan nilai pelanggan terhadap keputusan pembelian pada Mini Market Indomaret Lontar Surabaya. Jurnal Ilmu Ekonomi dan Manajemen (JMM 17), 6(2), 27–36.

Kumala Dewi, I., et al. (2022). Peningkatan kinerja UMKM melalui pengelolaan keuangan. Jurnal Ekonomi Akuntansi, UNTAG Surabaya, 23–36.

Mahjudin, et al. (2025). Analysis of credit marketing strategy, lending procedures, and service quality on customer satisfaction of rural banks. Jurnal Ilmiah Manajemen Kesatuan, 13(4), 2659–2672. https://doi.org/10.37641/jimkes.v13i4.3296

Mardiasmo. (2019). Perpajakan (Edisi 2019). Yogyakarta: ANDI.

Pramono, B., Istanti, E., Daengs, G. S., Achmad, S., & Bramastyo, K. N. (2023). Impact of social media marketing and brand awareness on purchase intention in coffee shop culinary in Surabaya. International Journal of Entrepreneurship and Business Development, 5(6), 968–977.

Rina Dewi, et al. (2020). Internal factor effects in forming the success of small businesses. Jurnal Sinergi Unitomo, 10(1), 13–21.

Salim, G., et al. (2024). Ikan Nomei, Merdeka Belajar Kampus Merdeka.

Sutopo, et al. (2021). Peranan prinsip konsistensi dalam metode pengakuan pendapatan terhadap laporan laba rugi pada PT. Indo Zinc Diecasting di Gresik. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 1(3), 83–92.

UPTPPD Surabaya Selatan. (2023). Data target dan realisasi pemungutan pajak kendaraan bermotor UPTPPD Surabaya Selatan April 2023.

UPTPPD Surabaya Selatan. (2024). Data target dan realisasi pemungutan pajak kendaraan bermotor UPTPPD Surabaya Selatan April 2024.

Zuhro, D., et al. (2024). Impact of measurement of service quality using the SERVQUAL method. Digital Innovation: International Journal of Management, 1(3), 94–114.

Downloads

Published

2025-10-31

How to Cite

Marshanda Bella Ramadhany, & Rina Dewi. (2025). Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor di Badan Pendapatan Daerah Kota Surabaya. Jurnal Pengabdian Masyarakat, 4(2), 632–643. https://doi.org/10.30640/abdimas45.v4i2.5267