PEMETAAN PENELITIAN PKB DAN BBNKB DI INDONESIA

(STUDI LITERATUR 2022–2025)

Authors

  • Amilatus Tsaniyeh Universitas Trunojoyo Madura
  • Ilfi Nurdiana Universitas Trunojoyo Madura
  • Sheila Rahmawati Universitas Trunojoyo Madura
  • Nurul Aini Universitas Trunojoyo Madura
  • Mohamad Djasuli Universitas Trunojoyo Madura

DOI:

https://doi.org/10.31959/jm.v14i2.2993

Abstract

Introduction: This research is a literature study that aims to map trends, focus, and research gaps on Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) in Indonesia in the period 2022 to 2025, post-implementation of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD Law).

Methods: Through searching articles in the SINTA 1 to SINTA 5 databases, 46 selected articles from a total of 107 initial articles were analyzed using the Systematic Literature Review (SLR) approach.

Results: The results of the study showed that the majority of studies used quantitative methods (84.78%) and predominantly raised topics around taxpayer compliance, collection effectiveness, and digitalization of services through e-Samsat. The most widely used theories include the theory of planned behavior, attribution theory, and compliance theory, which reflect a behavioral approach to studying tax compliance. In addition, mapping of research locations indicates that areas such as East Java, Bali, and Jambi are the most frequently studied locations. This study provides an important contribution in enriching academic discourse and providing further research directions and input for policymakers in optimizing PKB and BBNKB revenues as sources of Regional Original Income (PAD).

Keywords: E-Samsat, tax compliance, PKB and BBNKB

Downloads

Published

2025-06-01

Issue

Vol. 14 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Amilatus Tsaniyeh, Ilfi Nurdiana, Sheila Rahmawati, Nurul Aini, Mohamad Djasuli

Creative Commons License

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

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.