Effect of Motor Vehicle Numbers and Tax Compliance on West Java Vehicle Tax Revenue 2021–2023

This study aims to analyze the effect of the number of motor vehicles and taxpayer compliance on Motor Vehicle Tax (PKB) revenue in West Java Province during the 2021–2023 period. Motor Vehicle Tax constitutes a major component of Local Own-Source Revenue (PAD) that plays a crucial role in supporting regional development. Although the number of motor vehicles fluctuated during the study period, PKB revenue continued to increase, creating the need for empirical investigation regarding the determinants of revenue growth. This research employs a quantitative panel data approach using secondary data obtained from the West Java Provincial Revenue Agency, covering 34 Samsat offices across West Java from 2021 to 2023. The data were analyzed using the Fixed Effect Model (FEM), complemented by classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The findings reveal that the number of motor vehicles has a significant negative effect on PKB revenue, while taxpayer compliance has a significant positive effect. Simultaneously, both variables significantly influence PKB revenue with strong explanatory power. The results indicate that enhancing taxpayer compliance is more effective in increasing Motor Vehicle Tax revenue than relying solely on the growth of motor vehicle numbers.