Malang, Indonesia — The implementation of collaborative governance in managing Motor Vehicle Tax Option (PKB Option) revenue has significantly improved inter-agency coordination and strengthened local tax administration in Malang City. A study conducted by Rafflydo Adam Nurvanza, Agus Sukristyanto, and Endang Indartuti from Universitas 17 Agustus 1945 Surabaya found that close collaboration among local government agencies, the National Police, and PT Jasa Raharja has become the key to successfully implementing the Motor Vehicle Tax Option policy introduced under Indonesia's Law on Fiscal Relations between the Central Government and Regional Governments (HKPD). The research also highlights a new fiscal challenge arising from the rapid adoption of electric vehicles, which may reduce future local tax revenues.
The Motor Vehicle Tax Option represents one of Indonesia's most significant reforms in regional taxation. Before the policy was introduced, regency and municipal governments relied primarily on Revenue Sharing Funds transferred from provincial governments. Beginning in 2025, the PKB Option system allows local governments to receive a larger share of motor vehicle tax revenue directly, improving regional cash flow, strengthening fiscal independence, and increasing Local Own-Source Revenue (PAD). For Malang City, where motor vehicle taxes are among the largest contributors to regional income, the policy offers substantial opportunities to enhance financial sustainability as vehicle ownership continues to grow each year.
Managing this new taxation scheme, however, requires cooperation among multiple institutions rather than a single government agency. The PKB Option is administered through the Joint SAMSAT Office, involving the East Java Provincial Revenue Agency (Bapenda), the Malang City Revenue Agency, the Traffic Police, and PT Jasa Raharja. Each institution possesses different legal authorities, operational procedures, and organizational responsibilities. Without effective coordination, these differences could slow service delivery and reduce tax collection efficiency. Consequently, the researchers examined how collaborative governance enables these organizations to work together as an integrated public service network.
The study employed a descriptive qualitative approach conducted at the Malang City Joint SAMSAT Office and the Malang City Revenue Agency. Data were collected through field observations, in-depth interviews with government officials and frontline service personnel, and documentation analysis. Informants included representatives from the East Java Provincial Revenue Agency, the Malang City Revenue Agency, the Malang City Traffic Police, PT Jasa Raharja, and SAMSAT service officers. The researchers analyzed the findings using the Collaborative Governance framework developed by Ansell and Gash, focusing on four main dimensions: starting conditions, institutional design, facilitative leadership, and collaborative processes.
The findings indicate that collaboration among participating institutions has functioned effectively since the early implementation of the PKB Option policy. Long-standing cooperation within the SAMSAT system created a strong foundation of trust that enabled all agencies to adapt quickly to the new taxation mechanism. In addition, the revised revenue-sharing arrangement provides a strong incentive for the Malang City Government to participate more actively in tax collection and public services because the city's revenue share increased to 66 percent, substantially higher than under the previous system.
The research also found that successful implementation depends on a well-designed institutional framework. Formal cooperation agreements, regional regulations, and the establishment of the Regional SAMSAT Development Team provide clear responsibilities for every participating institution. Shared access to integrated information systems allows all agencies to monitor tax revenue transparently and in real time. At service counters, officers from different organizations work together within a single integrated service desk, enabling taxpayers to complete administrative procedures without moving between separate government offices. According to the researchers, this institutional arrangement transforms fragmented bureaucracy into a more citizen-centered public service system.
Leadership also plays a critical role in maintaining successful collaboration. Agency leaders go beyond administrative duties by promoting informal communication, mediating institutional conflicts, and reinforcing shared commitments among participating organizations. Regular coordination meetings, weekly evaluations, and continuous dialogue enable agencies to resolve operational issues efficiently without relying on lengthy bureaucratic procedures. This facilitative leadership model has helped sustain trust while encouraging collaborative problem-solving across organizational boundaries.
Despite these achievements, the study identifies an emerging challenge associated with the rapid growth of Battery Electric Vehicles (BEVs). As part of Indonesia's energy transition policy, electric vehicles receive a 0 percent motor vehicle tax rate, encouraging environmentally friendly transportation. While this policy supports national sustainability goals, it also reduces the tax base available to local governments. The study reports that the number of registered electric vehicles in Malang City continues to increase each year, yet PKB Option revenue generated from these vehicles remains zero. The researchers describe this condition as "growth without revenue," where increasing vehicle ownership does not translate into higher local government income.
Another challenge identified by the researchers involves the growing dependence on digital infrastructure. Temporary server failures, synchronization problems between government information systems, and heavy online traffic during peak tax payment periods occasionally disrupt public services and delay tax administration. To address these issues, the researchers recommend strengthening digital infrastructure through increased server capacity, backup systems, and integrated information technology. They also propose developing fiscal compensation mechanisms from the central government to offset potential revenue losses resulting from the expansion of electric vehicle incentives.
According to Rafflydo Adam Nurvanza, Agus Sukristyanto, and Endang Indartuti from Universitas 17 Agustus 1945 Surabaya, the successful management of Motor Vehicle Tax Option revenue depends not only on regulatory reform but also on strong inter-agency collaboration, integrated digital systems, adaptive leadership, and the shared commitment of all stakeholders to deliver transparent and efficient public services. The experience of Malang City provides valuable lessons for other regional governments seeking to modernize local tax administration through collaborative governance.
Overall, the study demonstrates that collaborative governance has become an effective strategy for strengthening regional tax management in Indonesia's decentralized fiscal system. By integrating government institutions into a coordinated service network, the approach improves transparency, accountability, service quality, and revenue management. As Indonesia continues expanding electric vehicle adoption, adaptive fiscal policies and stronger digital infrastructure will become increasingly important to ensure the long-term sustainability of local government finances.
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DOI: https://doi.org/10.55927/eajmr.v5i7.217
Journal Link: https://journaleajmr.my.id/index.php/eajmr/article/view/217
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