The Influence of Taxpayer Understanding, Perception of Fairness, Ease of Tax Payment, and Taxpayer Compliance on The Optimization of Regional Revenue from The Opsen Scheme of Motor Vehicle Tax and Vehicle Ownership Transfer Fee
Keywords:
Ease of Tax Payment, Optimization of Regional Revenue, Perception of Fairness, Taxpayer Compliance, Taxpayer Understanding
Abstract
The implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (UU HKPD) introduces a surtax mechanism for Motor Vehicle Tax (PKB) and Vehicle Ownership Transfer Fee (BBNKB) as an effort to strengthen regional fiscal capacity. This issue is important to research because the success of the surtax is one indicator of regional fiscal independence. Previous research has heavily emphasized taxpayer compliance as the main determinant of revenue optimization but has not comprehensively explored the role of administrative ease and perception of fairness. The research problem of this study is how taxpayer understanding, perception of fairness, and ease of tax payment influence taxpayer compliance and the optimization of regional revenue through the PKB-BBNKB surtax scheme. This study uses a quantitative approach with a five-point Likert scale questionnaire distributed to taxpayers in DKI Jakarta Province who have paid PKB or BBNKB in the last two years (purposive sampling). Data were analyzed using SmartPLS 4 through validity, reliability, and structural model testing. The results show that taxpayer compliance does not have a significant effect on revenue optimization and does not act as a mediator. The novelty of this study lies in the identification of administrative ease and perception of fairness as direct determinants of revenue optimization. The research recommendations are to improve fiscal transparency, develop digital services, and enhance public communication strategies. Future research is recommended to expand the research focus to other provinces and use a longitudinal method to observe long-term dynamics.
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Fauziah, Y. R., & Ginting, W. (2022). The effect of motor vehicle taxpayer knowledge, tax payment system (e-samsat) and taxpayer awareness on motor vehicle taxpayer compliance in the city of bandung. Journal of Accounting Inaba, 1(02), 128–134. https://doi.org/10.56956/jai.v1i02.130
Frey, B. S., & Feld, L. P. (2007). Tax evasion and the psychological tax contract.
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. https://doi.org/10.1016/j.rmal.2022.100027
Hair, J. F. (Ed.). (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (Second edition). Sage.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8
Herman, L. A., Dewi, A. S., & Dewi, M. K. (2019). Perilaku kepatuhan wajib pajak yang dipersepsikan melalui faktor deterrence, keadilan dan norma sosial. Jurnal Benefita, 1(1), 146. https://doi.org/10.22216/jbe.v1i1.3873
Hilmiyah, F., Maretaniandini, S. T., & Tsabita, Z. A. (2023). Analisis Potensi Opsen Pajak Kendaraan Bermotor bagi Penerimaan Daerah: Studi Kasus Kabupaten Cirebon. 3(1).
Irmawati, Andi Bahrun Syam, Baharuddin, & Sudirman. (2024). Optimalisasi pendapatan asli daerah melalui pajak dan retribusi. Jurnal Ilmiah Administrasita’, 15(1), 74–82. https://doi.org/10.47030/administrasita.v15i1.752
Karsam, K., Sasmita, D., Dewi, S., Solihin, S., Tedja, B., & Ksp, A. (2022). E-filling system, sanksi pajak, pelayanan fiskus, pemahaman wajib pajak, kesadaran wajib pajak terhadap kepatuhan wajib pajak.
Levi, M., & Sacks, A. (2009). Legitimating beliefs: Sources and indicators. Regulation & Governance, 3(4), 311–333. https://doi.org/10.1111/j.1748-5991.2009.01066.x
Manullang, M. U. & Khairudin. (2024). Analisis Tax Compliance Behavior Pendekatan Theory Of Planned Behavior. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(4), 1945–1952. https://doi.org/10.47467/elmal.v5i4.815
Memon, A. H., & Rahman, I. A. (2014). SEM-PLS Analysis of Inhibiting Factors of Cost Performance for Large Construction Projects in Malaysia: Perspective of Clients and Consultants. The Scientific World Journal, 2014, 1–9. https://doi.org/10.1155/2014/165158
Musgrave, R. A. (1959). A Brief History of Fiscal Doctrine.
Pritasari, D. (2018). Pengaruh Pemahaman Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak.
Putra, A. N. M. (2024). Pkb bnnkb dan jumlah kepatuhan objek pkb sebagai prediktor pad dki jakarta. 4.
Qibthiyyah, R. M. (2023). The Effect of Environmental Tax—Spending Mix on Province Air Quality.
Rhena Maharani, Adfiyani Fadjar, & Erwa Sastrawan. (2023). Analisis Pendapatan Asli Daerah (PAD) Sebagai Upaya Menuju Kemandirian Daerah Provinsi Sulawesi Tengah. Manajemen Kreatif Jurnal, 1(2), 186–196. https://doi.org/10.55606/makreju.v1i2.1353
Samrin, L. O. M., Mus, A. R., & Lannai, D. (2023). Pengaruh Penggunaan Online Sistem, Pengetahuan Perpajakan, dan Kesadaran Pajak, terhadap kepatuhan Wajib Pajak Restoran di Kota Makassar. Jurnal Akuntansi Dan Sistem Informasi, 1.
Subki, F. H., & Martiningsih, Rr. S. P. (2024). Fiscal Accounting Strategies in Optimizing Local Revenue Through Taxes on PKB and BBNKB. Formosa Journal of Multidisciplinary Research, 3(9), 3195–3212. https://doi.org/10.55927/fjmr.v3i9.11125
Sugiyono. (2019a). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Sugiyono. (2019b). Metode Penelitian Pendidikan (Kuantitaif, Kualitatif, Kombinasi, R&D dan Penelitian Pendidikan. Alfabeta.
Sumarta, R., & Meliawati. (2021). Faktor–Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Wilayah Jakarta Utara. Universitas Muhammadiyah Jakarta, 11.
Susanto, Y. K., & Fiorita, I. (2023). Taxpayer compliance: Taxpayer behavior analysis and tax awareness as a mediating in indonesia. Jurnal Bisnis Dan Akuntansi, 25(1), 197–206. https://doi.org/10.34208/jba.v25i1.2067
Syifa, Syauqiyah, & Inayati. (2024). Analysis of tax open policy in indonesia. . . COSTING.
Tumanggor, P., Zulyadi, R., & Siregar, T. (2023). Penegakan Hukum dalam Pelayanan Pemungutan Pajak Kendaraan Bermotor (PKB) di Kantor Unit Pelaksana Teknis Pengelolaan Pendapatan Daerah (UPT PPD) Pandan, Provinsi Sumatera Utara. Journal of Education, Humaniora and Social Sciences (JEHSS), 5(3), 2012–2028. https://doi.org/10.34007/jehss.v5i3.1454
Vambia, A. D., Putra, M. S. W. P., & Siregar, H. O. (2025). Analisis potensi penerimaan opsen pajak kendaraan bermotor: Studi kasus di kota yogyakarta. Monex: Journal of Accounting Research, 14(1), 01–20. https://doi.org/10.30591/monex.v14i1.6930
Wahyuni, W. (2018). Pengaruh Kesadaran Wajib Pajak, Pengetahuan, Sistem Adminitrasi Perpajakan Modern, dan Sanski Pajak Terhadap Kepatuhan Perpajakan Pada Kantor Pelayanan Pajak Madya Makassar. Bongaya Journal for Research in Accounting (BJRA), 1(2), 01–07. https://doi.org/10.37888/bjra.v1i2.71
Wilestari, M., & Ramadhani, M. (2020). Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam Membayar PBB-P2. AKRUAL : Jurnal Akuntansi dan Keuangan, 2(1), 36–54. https://doi.org/10.34005/akrual.v2i1.1043
Wiranata, I. G. A. P. (2024). Legal aspects of hotel tax collection using the online system in Badung District government. Indonesian Journal of Multidisciplinary Science, 3(12). https://doi.org/10.55324/ijoms.v3i12.999
Wulandari, S., & Budiaji, A. (2018). Pengaruh persepsi keadilan pajak dalam peraturan pemerintah republik indonesia nomor 46 tahun 2013 terhadap kepatuhan dalam memenuhi kewajiban perpajakan. ISLAMICONOMIC: Jurnal Ekonomi Islam, 8(2). https://doi.org/10.32678/ijei.v8i2.71
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