<![CDATA[AbstractThis study aims to analyze collaborative governance in the context of optimizing Motor Vehicle Tax receipts at SAMSAT Cirebon City, supporting and inhibiting factors in collaborative governance in order to optimize Motor Vehicle Tax receipts at SAMSAT Cirebon City, and the efforts made to improve collaborative governance. in the context of optimizing the receipt of Motor Vehicle Taxes at the Cirebon City SAMSAT. The research was conducted using qualitative methods. Data was collected by using literature study techniques, documentation studies, interviews and observations. Data analysis was carried out by reducing data, displaying data, as well as verifying and drawing conclusions, while testing the validity of the data was carried out using triangulation techniques. Of the 28 collaborative governance indicators, 21 (75%) indicators are in an effective condition and 7 (25%) indicators are in an ineffective condition. Therefore, overall collaborative governance has not been effective in optimizing the receipt of Motor Vehicle Taxes at SAMSAT Cirebon City.Keywords: Collaboration, Collaborative Governance, Motor Vehicle Tax. AbstrakPenelitian ini bertujuan untuk menganalisis collaborative governance dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon, faktor-faktor pendukung dan penghambat dalam collaborative governance dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon, dan upaya-upaya yang dilakukan untuk meningkatkan collaborative governance dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon. Penelitian dilakukan dengan menggunakan metode kualitatif. Pengumpulan data dilakukan dengan teknik studi literatur, studi dokumentasi, wawancara dan observasi. Analisis data dilakukan dengan cara melakukan reduksi data, display data, serta verifikasi dan penarikan kesimpulan, sedangkan pengujian keabsahan data dilakukan dengan teknik triangulasi. Dari 28 indikator collaborative governance, sebanyak 21 (75%) indikator dalam kondisi efektif dan 7 (25%) indikator dalam kondisi tidak efektif. Oleh karenanya, secara keseluruhan collaborative governance belum efektif dalam rangka optimalisasi penerimaan Pajak Kendaraan Bermotor di SAMSAT Kota Cirebon.Kata Kunci: Kolaborasi, Collaborative Governance, Pajak Kendaraan Bermotor.]]>
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