PENGARUH PROGRAM BLITAX TERHADAP PENERIMAAN PAJAK MINERAL BUKAN LOGAM BATUAN (MBLB) DI KABUPATEN BLITAR

Dina Apriliana; Hanif Yusuf Seputro

doi:10.29062/mahardika.v25i1.1578

Authors

Dina Apriliana Universitas Trunodjoyo Madura
Hanif Yusuf Seputro Universitas Trunodjoyo Madura

DOI:

https://doi.org/10.29062/mahardika.v25i1.1578

Keywords:

BliTax Award Program, Non-Metal Mineral and Rock Tax (MBLB Tax), Local Original Revenue (PAD), Tax Revenue, Taxpayer Compliance

Abstract

The Non-Metal Mineral and Rock (MBLB) Tax is a major source of Local Original Revenue (PAD) with significant potential in Blitar Regency. To improve compliance and optimize local tax revenue, the Blitar Regency Government has implemented the BliTax Award Program as a form of recognition granted to taxpayers. This study aims to analyze the extent of the BliTax Award Program’s impact on MBLB tax revenue in Blitar Regency. The research was conducted using a quantitative approach that utilized secondary data in the form of monthly MBLB tax revenue figures from January 2024 to May 2026. The data were obtained from the Blitar Regency Regional Revenue Agency (Bapenda). The dependent variable was measured using the percentage of MBLB tax revenue targets achieved, while the independent variable the BliTax Award Program was measured using a dummy variable. Data analysis was performed using simple linear regression with the assistance of EViews software. The test results indicate that the BliTax Award Program has a positive coefficient of 6.492671, suggesting an increase in MBLB tax revenue achievement after the program was implemented. However, the estimation results with HAC/Newey-West correction show a p-value of 0.0967, meaning that this effect is only significant at the 10% significance level and is not yet significant at the 5% significance level. The coefficient of determination (R²) of 0.064900 indicates that the BliTax Award Program accounts for only 6.49% of the variation in MBLB tax revenue, while the remainder is explained by other factors not included in this study. Thus, the BliTax Award Program has a positive effect on MBLB tax revenue; however, its effect is still relatively weak and therefore needs to be supported by other policies, such as increased oversight, field monitoring, and the optimization of local tax administration.

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