Published: 2025-10-01

Pengaruh Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBN-KB), dan Pajak Air Permukaan (PAP) terhadap Pendapatan Asli Daerah pada UPTD Pependa Di Provinsi Sumatera Utara

DOI: 10.35870/emt.v9i4.4754

Yana Kumala Sari Sihaloho, Ratna Sari Dewi, Indra Fauzi, Reza Hanafi Lubis
  • Yana Kumala Sari Sihaloho: Universitas Muslim Nusantara Al-Washliyah Medan
  • Ratna Sari Dewi: Universitas Muslim Nusantara Al-Washliyah Medan
  • Indra Fauzi: Universitas Muslim Nusantara Al-Washliyah Medan
  • Reza Hanafi Lubis: Universitas Muslim Nusantara Al-Washliyah Medan
Cover Jurnal EMT KITA Vol 10 No 2 April 2026

Downloads

Article Metrics
Share:

Abstract

The purpose of this research is to determine the effect of Motor Vehicle Tax (PKB), Vehicle Transfer Duty (BBN-KB), and Surface Water Tax (PAP) on Regional Original Income (PAD) at UPTD PEPENDA in North Sumatra Province. The research method used is a quantitative method, which means an approach in research that uses numerical data. The sampling in this study uses Purposive Sampling, where samples are selected based on specific goals or characteristics deemed relevant to the research. The characteristics that have financial data from UPTD PEPENDA include data on Realization of Motor Vehicle Tax (PKB), Vehicle Transfer Duty (BBNKB), Surface Water Tax (PAP), and Regional Original Income (PAD). The data used is secondary data in a time series from 2021 to 2023 from UPTD Pependa in North Sumatra Province. The research results indicate that Motor Vehicle Tax has an effect on Local Own Revenue in North Sumatra Province, while Vehicle Name Transfer Fee does not affect Local Own Revenue in North Sumatra Province, and Surface Water Tax has an effect on Local Own Revenue in North Sumatra Province. PKB, BBNKB, and PAP collectively influence Local Own Revenue in North Sumatra. PKB, BBNKB, and PAP have a strong relationship with PAD, which is 0.913, meaning that PKB, BBNKB, and PAP account for 91.3% of PAD in North Sumatra Province, while the remaining 8.7% is influenced by other factors not included in this research.

Keywords

Motor Vehicle Tax ; Vehicle Name Transfer Fee ; Surface Water Tax ; Local Own Revenue

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Sihaloho, Y. K. S., Dewi, R. S., Fauzi, I., & Lubis, R. H. (2025). Pengaruh Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBN-KB), dan Pajak Air Permukaan (PAP) terhadap Pendapatan Asli Daerah pada UPTD Pependa Di Provinsi Sumatera Utara. Jurnal EMT KITA, 9(4), 1618-1626. https://doi.org/10.35870/emt.v9i4.4754
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 2 (2026)

  • Section: Articles

  • Published: %750 %e, %2025

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Yana Kumala Sari Sihaloho
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

Ratna Sari Dewi
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

Indra Fauzi
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

Reza Hanafi Lubis
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.

References
  • Ammy, B. (2023). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating. Owner: Riset dan Jurnal Akuntansi, 7(1), 173-183.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ananda, S. M. W., & Idris, A. S. (2023). PENGARUH PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI LAMPUNG. Journal of Accounting Taxing and Auditing (JATA), 4(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Arikunto, S. (2010). Prosedur penelitian suatu pendekatan praktek. (No Title).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Bakry, U. S. (2015). Metodologi Penelitian: Kualitatif versus Kuantitatif. Pustaka Pelajar.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ghozali, I. (2016). Aplikasi Analisis Multivariate IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Halim, A., Bawono, I. R., & Dara, A. (2014). Perpajakan: Konsep, aplikasi, contoh, dan studi kasus. Jakarta: Salemba Empat.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hanifah, N., Nurmilah, R., & Tanjung, H. (2023). Pengaruh Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBNKB), Dan Pajak Air Permukaan (PAP) Terhadap Pendapatan Asli Daerah (PAD) Di Uptd Pusat Pengelolaan Pendapatan Daerah Wilayah (PPPDW) Kota Sukabumi.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hanum, Z., & Sari, S. N. (2023). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor Dan Sosialisasi Perpajakan Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Upt. Samsat Kabanjahe. Prosiding Konferensi Ilmiah Akuntansi, 10.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mardiasmo, M. B. A. (2016). PERPAJAKAN–Edisi Terbaru. Penerbit Andi.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Muchtar, M., Abdullah, M. F., & Susilowati, D. (2017). Analisis kontribusi pajak kendaraan bermotor terhadap pendapatan asli daerah kabupaten Barito Utara. Jurnal Ilmu Ekonomi JIE, 1(3), 385-399. https://doi.org/10.31253/aktek.v15i2.2247.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pratama, M. R., Warisi, D., & Alie, M. S. (2024). Pengaruh Kontribusi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Provinsi Lampung Tahun 2018-2022. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(5), 705-714.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Samudra, A. A. (1995). Perpajakan di Indonesia: keuangan, pajak dan retribusi daerah. (No Title).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sekaran, U., & Bougie, R. (2017). Metode penelitian untuk bisnis: Pendekatan pengembangan-keahlian, edisi 6 buku 1.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sugiyono, S. (2016). Metode penelitian kuantitatif, kualitatif, R&D. Bandung: Alfabeta, 1(11).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Similar Articles

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)