Analisis Penyebab dan Upaya Penanganan Tunggakan Pajak Kendaraan Bermotor pada UPT Pendapatan/SAMSAT Kota Sorong, Papua Barat Daya

Novela Ivana Isir; Joseph N Tangon; Meike N Kesek

doi:10.61132/moneter.v4i4.2543

Authors

Novela Ivana Isir Politeknik Negeri Manado
Joseph N Tangon Politeknik Negeri Manado
Meike N Kesek Politeknik Negeri Manado

DOI:

https://doi.org/10.61132/moneter.v4i4.2543

Keywords:

Database Validity, Motor Vehicle Tax, Public Sector Accounting, Regional Own-Source Revenue, Tax Arrears

Abstract

This study analyzes the causes of motor vehicle tax (Pajak Kendaraan Bermotor/PKB) arrears and the collection efforts undertaken by the Revenue Service Unit/SAMSAT of Sorong City, Southwest Papua Province, a newly established autonomous province still undergoing institutional transition. Official data show that PKB revenue realization exceeded its target in 2024 (106.00%) and 2025 (135.26%), yet the number of vehicles in arrears rose by approximately 45.21 percent over the same period, an apparent paradox motivating this study. A descriptive qualitative case-study approach was used, drawing on semi-structured interviews with six informants (the unit head, service, administration/data, and collection/outreach officers, one delinquent taxpayer, and one compliant taxpayer), triangulated with official documents and field observation. Thematic analysis identified seven interrelated causes of arrears, with database validity/vehicle-ownership records and geographic accessibility receiving the strongest cross-informant support, alongside taxpayer awareness, economic constraints, the dual effect of tax amnesty programs, and limited digital access. Collection efforts (reminders, warning letters, direct visits, outreach, mobile SAMSAT units, joint raids, tax amnesty, and data updating) were found to share the same underlying constraint of unreliable ownership data across a geographically extensive service area. The study contributes to public sector accounting by showing that reported arrears may partly reflect administrative rather than actual delinquency.

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