Strategy to Improve Motor Vehicle Tax Collection in the Effectiveness and Efficiency of Tax Management at UPT Samsat Pangkalan Brandan

Authors

  • Aura Azzahra Universitas Islam Negeri Sumatera Utara Medan
  • Muhammad Lathief Ilhamy Nasution Universitas Islam Negeri Sumatera Utara Medan
  • Tuti Anggraini Universitas Islam Negeri Sumatera Utara Medan

DOI:

https://doi.org/10.37680/ijief.v6i1.9823

Keywords:

Effectiveness, Efficiency, Motor Vehicle Tax, SWOT Analysis, UPT Samsat Pangkalan Brandan

Abstract

This study aims to analyze the effectiveness and efficiency of Motor Vehicle Tax (PKB) management and to formulate strategies for increasing PKB revenue at the Pangkalan Brandan Samsat Technical Implementation Unit (UPT). Motor Vehicle Tax is a source of Locally-Generated Revenue (PAD) that plays a crucial role in funding regional development. However, implementation faces various obstacles—such as tax arrears, low taxpayer compliance, and limitations in service facilities and human resources—that can hinder the optimization of PKB revenue.This study employs a descriptive method using both quantitative and qualitative approaches. Secondary data were utilized, comprising PKB revenue targets and realized figures, as well as routine expenditure data for the Pangkalan Brandan Samsat UPT from 2020 to 2025. Data analysis techniques included effectiveness ratio analysis, efficiency ratio analysis, and SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis. The results indicate that the effectiveness of PKB revenue collection fluctuated between 2020 and 2025 but generally fell into the "highly effective" category. The effectiveness rates were 124.6%, 102.8%, 113.5%, 84.9%, 87.2%, and 121.5%, respectively. Meanwhile, the efficiency of PKB collection fell into the "efficient" category, with ratios of 24.7%, 25.6%, 26.4%, 28.4%, 31.2%, and 37.6%. The SWOT analysis reveals that the Pangkalan Brandan Samsat UPT possesses strengths—specifically a clear legal basis and a sound service system—but faces weaknesses regarding limited facilities and human resources. Available opportunities include the utilization of digital technology and collaboration with relevant agencies, while threats include low public awareness and high levels of tax arrears. Therefore, a strategy comprising increased outreach, the optimization of digital services, and strengthened inter-agency coordination is required to sustainably boost Motor Vehicle Tax (PKB) revenue.

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Published

2026-06-30

How to Cite

Azzahra, A., Nasution , M. L. I., & Anggraini, T. (2026). Strategy to Improve Motor Vehicle Tax Collection in the Effectiveness and Efficiency of Tax Management at UPT Samsat Pangkalan Brandan. Indonesian Journal of Islamic Economics and Finance, 6(1), 521–540. https://doi.org/10.37680/ijief.v6i1.9823

Issue

Vol. 6 No. 1 (2026)

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