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The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

The One-Stop Administration Sistem (Samsat) serves as a key public service center, particularly for managing vehicle documentation and facilitating vehicle tax payments. This study aims to assess the level of innovation adoption in service delivery at the Samsat Ketintang office in South Surabaya, using indicators such as service innovation, communication channels, time span, and the social system involved in the adoption process. Employing a qualitative descriptive approach, data were collected from both primary and secondary sources through observations, interviews, and documentation. The findings indicate that the government encourages each Samsat office to implement annual innovations. At the South Surabaya Samsat, several new service innovations have been introduced to improve vehicle tax payment services. However, the adoption of these innovations is not immediate; challenges and obstacles still hinder full acceptance and implementation by the public. Based on these findings, the study offers recommendations to address the identified barriers and contribute to enhancing the quality of taxpayer services at the Samsat Ketintang office in South Surabaya.

This study discusses the role of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Tax (BBNKB) in supporting the increase in Regional Original Revenue (PAD) of East Java Province for the period 2020 to 2024. This study uses a descriptive quantitative approach. The data used are secondary data obtained from the government. The study results indicate that PKB consistently contributes significantly to PAD, with an average of 43.78%, which falls into the category of highly contributing. Meanwhile, BBNKB shows a fairly stable contribution of 22.74%, categorized as moderately contributing. Both types of taxes serve as the backbone of local revenue, particularly in the context of fiscal autonomy and strengthening local development capacity. This study recommends the need to optimize local tax strategies, including improving service delivery and taxpayer compliance, to ensure that PAD revenue continues to grow sustainably.

This study aims to analyze the challenges in implementing e-Samsat as a form of digitalization of motor vehicle tax services in Jakarta. E-Samsat is an information technology-based public service innovation designed to simplify the online tax payment process, improve the efficiency of public services, and support local government transparency and accountability. This research uses a descriptive qualitative method with a literature study, which examines various sources such as scientific journals, policy reports, and related articles. The results show that challenges in implementing e-Samsat can be categorized into internal and external challenges. Internal challenges include limited technological infrastructure, weak system integration between agencies, dependence on one bank partner, and concerns over data security. Meanwhile, external challenges include the low digital literacy of the community, the lack of government socialization, and the tendency of the community to continue using conventional methods or intermediary services. This research confirms that the successful implementation of an online tax system depends not only on technological readiness, but also on the government's active role in building digital education and strengthening cross-sector collaboration. An adaptive and participatory policy approach is needed so that this program can embrace all levels of society, especially groups that are not familiar with online taxation.

The purpose of this study is to assess how effective. of the e-Samsat application as a vehicle tax payment platform using the End-User Computing Satisfaction (EUCS) approach. The EUCS model evaluates five dimensions: content, accuracy, format, ease of use, and timeliness. Data collection was carried out by means of questionnaires provided to 33 participants who are e-Samsat users in Central Lombok. The analysis methods include convergent validity testing, AVE, discriminant validity, and construct reliability. The findings indicate an average overall satisfaction score of 3.68 out of 5, classifying the e-Samsat application as "effective". This result suggests that e-Samsat has largely met user expectations, especially in terms of accessibility and information accuracy, although improvements are still needed to reach the "highly effective" category.

This study evaluates the Mobile Samsat Car Program in North Surabaya using the CIPP (Context, Input, Process, Product) model to assess the program's effectiveness in improving motor vehicle tax services. A qualitative method was applied, involving observation, interviews, and documentation analyzed descriptively. The context evaluation revealed that the program emerged due to the rising number of vehicles and limited public access to the main Samsat office. The input analysis showed limitations in human resources, operational vehicles, and service facilities, which hinder the delivery of inclusive public services. In the process aspect, the program showed commendable efforts in reaching the public, but coordination issues among agencies and lack of public outreach led to low participation. Regarding the product, the program has yet to significantly enhance taxpayer awareness and compliance. Overall, the CIPP evaluation indicates that while the Mobile Samsat Car Program is a relevant innovation responding to public needs, it still faces several implementation and outcome challenges. To optimize its impact, improvements are needed in resource availability, service processes, and public education strategies. With continuous development guided by evaluation findings, the program holds strong potential to offer effective, accessible, and efficient tax services across all social levels in Surabaya.

This study aims to examine the optimization efforts made by the Apron Movement Control (AMC) unit in supervising and regulating the movement of people and vehicles in the airside area of ​​Komodo International Airport, Labuan Bajo. The AMC unit is responsible for managing the movement of aircraft, people, and vehicles, including plotting parking stands, arranging ground handling, administering flight data, licensing airside vehicles, supervising engine run-up, apron cleanliness, and handling fuel spills. Supervision is carried out based on SOP, but in emergency situations such as aircraft skidding or unloading on the taxiway, the AMC must be able to adapt quickly to relevant safety procedures. This study uses a qualitative method with direct observation techniques, interviews with three AMC personnel, as well as SOP documentation and incident reports. The results show that the implementation of supervision and control has been running according to PM-IK standards. The focus of supervision includes aircraft movement, engine idle, GSE vehicle speed, completeness of worker PPE, and passenger arrangements to the aircraft. However, the main obstacle is the limited personnel which causes a high workload and supervision is not optimal, so that violations by service users or workers still occur and have the potential to endanger flight safety.

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.

Mobile vehicle tax service is one of the regional government initiatives designed to facilitate tax compliance and increase regional revenue. This study aims to examine the contribution of mobile tax units in boosting local revenue in Sukabumi Regency. The methodology applied in this research is a descriptive qualitative approach, with data collection conducted through direct observation. The findings reveal that the implementation of mobile tax units produces significant effects on increasing the number of taxpayers, resulting in higher local revenue from the vehicle tax component. This service has also successfully reached remote areas previously difficult to access by conventional tax offices. Therefore, mobile tax units can be considered effective as a sustainable strategy to optimize regional income.

This study aims to determine the role of digitalization in increasing the effectiveness of motor vehicle tax payments in Binjai City. This study uses a descriptive qualitative approach with data collection including observation, interviews, and documentation. The informants in this study consisted of 1 key informant and 3 supporting informants. The results of this study show that there are still many taxpayers who have difficulties in understanding the registration flow, payment methods, and printing documents such as SKPD. The lack of clear guidance in the application as well as delays in the submission of physical documents are the main obstacles. Therefore, the tax office in Binjai City has made various efforts to increase the effectiveness of Motor Vehicle Tax (PKB) payments. One way is to develop digital services that allow taxpayers to pay taxes online, so that it is faster and more efficient. In addition, officers also provide information media such as banners, video tutorials, and conduct direct counseling to the village office to increase public understanding of the digital payment mechanism.

Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance. Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance   Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang. Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

This study aims to describe and analyze: The Effectiveness of Mobile Samsat Services in Serving Motor Vehicle Tax Payments in Lumajang Regency and the factors that affect the Effectiveness of Mobile Samsat Services in Serving Motor Vehicle Tax Payments in Lumajang Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Mobile Samsat Service has been effective in increasing motor vehicle tax revenue. This program is designed to make it easier for people to pay vehicle taxes, thereby increasing accessibility and convenience. Despite challenges such as technical constraints and time constraints, feedback from the community has been generally positive, stating significant benefits of Samsat Roving in saving time and travel costs. Overall, the Mobile Samsat service in Lumajang Regency has succeeded in creating a mutually beneficial relationship between service providers and customers, which is expected to result in a more positive and trusting relationship between the parties involved. Ease and Accessibility of Services: Taxpayers feel more helped by the services that come directly to them, especially in areas far from UPT offices. The effectiveness of the Mobile Samsat in Lumajang Regency in increasing vehicle tax revenue is influenced by the ease of tax payment, strategic location and operational time, technology adoption, and consistent SOPs. Although it has had a positive impact, continuous efforts are needed to achieve greater inclusivity. These factors are important in improving the effectiveness of vehicle tax services and revenues.

Tax collection is one of the critical sources of regional revenue to support development. The Regional Revenue Management Technical Implementation Unit (UPT) of Lumajang launched an innovative program called “Samperin Cak” (Pick-Up Tax Service System) to enhance tax collection effectiveness. This study aims to analyze the effectiveness of the “Samperin Cak” program in improving taxpayer compliance, reducing tax arrears, and increasing regional revenue. The research method used is qualitative with a descriptive approach. Data were collected through interviews, observations, and documentation. The results indicate that the “Samperin Cak” program effectively reaches taxpayers with limited access to service offices. Moreover, the program has increased public satisfaction with tax services. However, challenges such as limited human resources and operational vehicles need to be addressed promptly. The study recommends increasing budget allocation for program operations and conducting more extensive public outreach.

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

The Samsat Digital application is designed to improve efficiency and transparency in the management of motor vehicle taxes in South Sumatra. The main goal is to provide the best service to the public using information technology. The Samsat Digital application is an innovative solution that aims to make it easier for the public to access motor vehicle tax administration services. This application provides various features that allow users to make vehicle tax payments, check tax status, extend STNK, and search for information related to Samsat services online. Through mobile application-based technology, Samsat Digital seeks to reduce long queues at Samsat offices, increase time efficiency, and provide a more practical user experience. This system is equipped with secure authentication features, tax payment reminder notifications, and integration with various digital payment methods such as e-wallets, mobile banking, and credit cards.Keyword : Aplikasi Samsat Digital.

Currently, the level of use of means of transportation in Indonesia is quite high, this can be found in daily life. Almost all the time we see a large number and type of vehicles popping up. This research is (1) normative research so that the data source used is a secondary data source obtained from company records, (2) empirical research so that the data source used is a primary data source obtained from the results of interviews. The results of this study show that: (1) The Regulation of Motor Vehicle Tax Collection Procedures in Kupang City is carried out based on Presidential Regulation Number 5 of 2015 concerning the Implementation of the One-Stop Manunggal Administration System by going through the stages of registration, examination of registration files, data collection, determination and control of SSPD, re-examination of SSPD and affixing of paragraphs, payment, control of SKPD, endorsement, and finally archiving, (2) The first inhibiting factor namely economic factors where there are taxpayers who have low income, high dependent burdens and unstable sources of income. The second factor is weak compliance or legal awareness of taxpayers.

Taxes are the primary source of state revenue, and the Motor Vehicle Tax (PKB) is one of the regional taxes that contributes significantly to Regional Original Revenue (PAD). However, taxpayer compliance in the city of Medan remains suboptimal. This study aims to analyze the effect of awareness and education level on taxpayer compliance in paying motor vehicle taxes in Medan. The research method uses a quantitative approach with a survey technique involving 75 taxpayers. Data analysis includes validity and reliability tests, normality, multicollinearity, heteroscedasticity, and multiple linear regression analysis. The results show that both awareness and education level have a significant partial effect on taxpayer compliance, supported by significance values less than 0.05. Simultaneously, the two variables also have a significant influence, with an R Square value of 0.471. This means that 47.1% of the variation in taxpayer compliance is explained by awareness and education level. These findings indicate that improving taxpayer awareness and education is a crucial factor in increasing compliance with motor vehicle tax payments in Medan.