Collaborative Governance Pengelolaan Penerimaan Opsen Pajak Kendaraan Bermotor di Kota Malang. (Collaborative Governance in Managing Motor Vehicle Tax Extra Charges in Malang City).

Nurvanza, Rafflyndo Adam (2026) Collaborative Governance Pengelolaan Penerimaan Opsen Pajak Kendaraan Bermotor di Kota Malang. (Collaborative Governance in Managing Motor Vehicle Tax Extra Charges in Malang City). Masters thesis, universitas 17 agustus 1945 surabaya.

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Abstract

This study aims to analyze the practice of collaborative governance in the management of the Motor Vehicle Tax (Pajak Kendaraan Bermotor/PKB) option receipt in Malang City, as well as to identify its supporting and inhibiting factors. The implementation of the HKPD Law transformed the fiscal decentralization scheme from the Revenue Sharing Fund (Dana Bagi Hasil/DBH) to a 66% real-time option system for the city government. However, at the beginning of its implementation in 2026, a threat of target shortfall emerged, exacerbated by the disruption of Battery Electric Vehicles (KBLBB) with 0% tax incentives, which triggered the threat of tax base erosion. The approach used in this study is descriptive qualitative. Data collection was carried out through in-depth interviews, observation, and documentation studies involving key informants from the Three Pillars of Samsat: Malang City Regional Revenue Agency (Bapenda), East Java Province Regional Revenue Management Unit (UPT PPD), and Malang City Police Traffic Unit (Satlantas Polresta). Ansell and Gash's (2008) Collaborative Governance theory was utilized as the main analytical framework. The results show that collaborative governance is running progressively. From the Starting Conditions dimension, collaboration was triggered by survival rationality due to the massive target burden. Institutional Design is realized through strict SOPs, transparent performance dashboards, and the unification of Key Performance Indicators (KPIs). Facilitative Leadership plays an essential role in suppressing sectoral egos and empowering frontline officers. In the Collaborative Process, dynamic interactions produced tangible achievements (quick wins), such as the completion of service status in under 5 minutes, which proved capable of restoring public trust. The supporting factors for the success of this collaboration include the readiness of digital guides (e-Channel), the work ethic discipline of frontline officers, and the pressure of daily regional cash fulfillment targets. On the other hand, its implementation still faces inhibiting factors, namely the vulnerability of central server capacity during peak load hours, residual sectoral egos related to the confidentiality of data access opening (API), and miscommunication regarding electric vehicle incentive policies that trigger taxpayer confusion at the grassroots level.

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