REVEALING THE REASONS FOR THE IMPLEMENTATION OF PKB AND BBNKB OPTIONS TO INCREASE REGIONAL TAXES

Authors

  • Riska Putri Herwanda Trunojoyo Madura University
  • Marta Cindy Aulia Trunojoyo Madura University
  • Aurellia Christa Febyandhani Trunojoyo Madura University
  • Mohamad Djasuli Universitas Trunojoyo Madura

DOI:

https://doi.org/10.31959/jm.v14i2.2971

Abstract

Introduction: One of the sources of regional revenue comes from the Motor Vehicle Tax (PKB) and the Motor Vehicle Name Return Fee (BBNKB). However, with the change in regulations, the Regional Government enforces the option. Option is an additional tax levy according to a certain percentage that serves to increase the potential of regional revenue. The implementation of options depends on public understanding and adequate infrastructure support. The purpose of this study is to reveal the reasons for the implementation of the PKB and BBNKB options and their relationship with the increase in regional taxes.

Methods: This research uses a qualitative method, which uses several sources such as statutory regulations and related scientific articles.

Results: This research adds a new perspective to previous research which only focused on the potential revenue of Regency/City local governments through the Opsen PKB scheme without revealing the reasons for implementing Opsen PKB and BBNKB. For this reason, in this research, the author will reveal the reasons for implementing Opsen PKB and BBNKB.

Keywords: BBNKB, Option; Regional Taxes; PKB

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Published

2025-06-05

Issue

Vol. 14 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Riska Putri Herwanda *, Marta Cindy Aulia, Aurellia Christa Febyandhani , Mohamad Djasuli

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