ANALISIS EFEKTIVITAS DAN KONSTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA BARAT PADA P3DW KABUPATEN SUKABUMI 1 CIBADAK

Motor Vehicle Tax (PKB) is one of the provincial taxes that significantly contributes to the Regional Original Revenue (PAD), especially in West Java. The purpose of this research is to determine the effectiveness and contribution of PKB revenue at the P3DW of Sukabumi 1 Cibadak District to the PAD of West Java during the period 2018-2022, and to formulate strategies for optimizing PKB revenue realization. This study employs an analysis of the ratio of regional tax effectiveness and contribution, as well as the Analytical Hierarchy Process. The results of this research show that the effectiveness of PKB revenue is already effective with an average of 96.71%. However, the contribution provided by PKB at P3DW of Sukabumi 1 Cibadak District to the PAD of West Java is relatively low, with an average of 0.63%. In formulating strategies to optimize PKB revenue realization, the priority is given to Policy Formulation and Collaboration with Agencies.

Keywords: Regional Own Revenue, Motor Vehicle Tax Revenue, Effectiveness, Contribution, Analytical Hierarchy Process.