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Marnia Marnia; Fitri Kurnianingsih; Erva Afriyana; Dedek Hardiyanti

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The implementation of both private and public organizations requires innovation to operate. Because the innovation of motor vehicle tax payment services based on signal applications at the Tanjungpinang city samsat office is a necessity for government organizations, along with increasing public pressure to improve the performance of government agencies in order to solve problems in people's lives through programs and services at the Tanjungpinang city samsat office. The quality of public services is determined by the service provider so that it can be understood that public services serve the community and must be provided adequately in order to meet the factors and indicators that determine the quality of public services. Innovation in government agencies is needed to provide public services through the development of new methods and new resources. Innovation of motor vehicle tax payment services based on signal applications at the samsat office as an E-Government-based public service strategy for vehicle tax payments. E-Government provides public services that can be accessed 24 hours a day, from anywhere, and at any time. E-Government also allows public services to be completed in a non-face-to-face manner, making it a more efficient service. The Indonesian government has realized the tremendous benefits of e- Government since 2003 has issued a policy of implementing e- Government in the form of Presidential Instruction No. 3 Year 2003. Recently, a technology based on the SIGNAL application has emerged that can run on Android and IOS. SIGNAL is a national digital Samsat application that allows Indonesian citizens to certify Annual STNK, Pay Motor Vehicle Tax (PKB), and pay Road Traffic Accident Fund (SWDKLLJ) online by issuing digital documents in the form of electronic certificates and can easily make mandatory contributions to, POLRI, E-TBPKP (Provincial Bapenda), and E-KD, (PT. Jasa Raharja). The implementation of the online system allows people to save more money and time by paying taxes online.

Rochma, Citra Larasati; Sjarief Hidajat

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

Murinanda Amalya Parinduri; Nurbaiti Nurbaiti; Laylan Syafina

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

This study aims to determine the effectiveness of E-Samsat Sumut Bermartabat as a medium of payment of Motor Vehicle Tax. The analysis method used is Descriptive Qualitative analysis using the Effectiveness formula. The data used are primary data and secondary data. The primary data was collected through interviews with two BPPRDSU employees as informants. For secondary data in this study in the form of documents, such as the Motor Vehicle Tax Revenue Report per year of BPPRDSU and Revenue per unit of E-Samsat BPPRDSU. The results of this study indicate that the presence of E-Samsat Sumut Bermartabat Post Covid-19 Pandemic which is where after the Covid-19 pandemic the interest in digital tran n / digital witnesses of the community has increased it can be seen from the increase in the use of E-Samsat Sumut Bermartabat as a medium for paying Motor Vehicle Tax, there is a difference in the level of Effectiveness from 2021 and 2022 which shows the level of Effectiveness in 2022 is higher than in the previous year, namely 2021 with a difference of 3.48%. This shows an increase even though it is still relatively not too big.

Faridah Niswatul Khoiroh; Eny Latifah

Public Service And Governance Journal 2023 Universitas 17 Agustus 1945 Semarang

This study aims to find about: (1) fintech service in the mobile banking-based non-cash payment system (Muamalat-DIN) at Bank Muamalat KCP Lamongan: (2) implementation of fintech in the mobile banking-based non-cash payment system (Muamalat-DIN) at Bank Muamalat KCP Lamongan. This study uses a descriptive qualitative research method. The results of this study are: (1) fintech services in the non-cash payment system in Muamalat-DIN are transfers, QRIS, credit top-ups, internet credit top-ups, electronic money top-ups, google play voucher codes, spotify premium, postpaid credit payments, PLN electricity, Telkom, cable TV, PDAM, IPB campus education payments, airplane tickets, ZISWAF, family takaful, BPJS employment, BPJS health, SAMSAT/SIGNAL, BPJPH, virtual accounts, multi payments, and hijrah pensions (DPLK); (2) the implementation of fintech at Bank Muamalat varies, there are Muamalat-DIN, phone banking, internet banking, MADINA, online share-e debit, and ATMs. The most popular Fintech at Bank Muamalat KCP Lamongan is Muamalat-DIN. In Muamalat-DIN, customers of Bank Muamalat KCP Lamongan often use services in the form of transfer, QRIS, credit top-ups and internet credit top-ups, electronic money top-ups, payment services such as PLN electricity, Telkom, PDAM, ZISWAF, BPJS for employment, BPJS for health, virtual accounts, and hijrah pension (DPLK). This fintech implementation has benefits for banks and customers, the benefit for Bank Muamalat KCP Lamongan is that it will have a wider reach, operational and marketing costs are more economical. And the benefits felt by customers are that transactions are easier, faster, accessible 24 hours because access is via a smartphone, and customers don't need to carry a lot of cash everywhere.

Ni Made Putri Udiyani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

Rasul Hamidi; Muhammad Rivandi

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to obtain empirical evidence of the influence, taxpayer compliance and tax bleaching on motor vehicle tax revenues. The location of this study is at the SAMSAT Padang Pariaman Office. The receipt of motor vehicle taxis all income or gains generated from motor vehicle taxes such as annual PKB, receipts from fines given to taxpayers who have arrears, as well as other vehicle tax revenues related to motor vehicle tax.  The sample determination method used in this study is an incidental sampling method. The data collection method in this study is a questionnaire method that is distributed to motor vehicle taxpayers as many as 100 questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it shows that taxpayer compliance and tax bleaching have a significant positive effect on motor vehicle tax revenues. This research is expected to provide more in-depth information and understanding, and it is hoped that taxpayer compliance will increase and tax bleaching programs will continue to be held so that motor vehicle tax revenues increase.

Rizka Febriyanti Puluala; Adfiyani Fadjar; Risnawati Risnawati

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

Pelayanan public kepada masyarakat merupakan salah satu tugas atau fungsi penting Pemerintah dalam menyelenggarakan tugas-tugas pemerintahannya. Pemerintah harus mampu mengembangkan kemampuan dan kreativitasnya untuk memberikan pelayanan publik yang sesuai dengan kebutuhan masyarakat karena kualitas pelayanan kepada masyarakat menjadi salah satu indicator dari keberhasilan penyelenggaraan pemerintah. Pajak adalah iuran yang berupa uang dari rakyat kepada Negara berdasarkan undang-undang yang dapat dipaksakan dengan tidak mendapat jasa timba lbalik (kontraprestasi) yang langsung dapat ditunjuk atau digunakan untuk membayar pengeluaran umum. Dalam hal mengurusi surat-sura tkelengkapan dan kepemilikan mengenai kendaraan bermotor pemerintah telah membentuk kantor SAMSAT. Adapun tugas  yang dilakukan dalam di Instansi ini adalah mengikuti kegiatan ATT, dimana kegiataan tersebut di fokuskan di beberapa OPD di Kota Palu dikarenakan banyaknya ASN yang tidak taat dalam pembayaran pajak kendaraan dinas.

Abyan Mu’aafii Satriya; Ayu Nugraheni

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

the purpose of this study is to identify public service innovations, namely the SAMBARA (West Java Mobile Samsat) application in paying motor vehicle taxes. This research seeks to explore the benefits of this Sambara innovation for the people of West Java. This study used a qualitative research method with a literature study approach. Some of the findings from this research are that the Sambara innovation can make payments online, can find out a map of the Samsat location, can check vehicle data, can verify vehicle tax using the NIK and vehicle frame number. Other findings are supporting factors, namely cooperation and support from various parties as well as the position of the private sector which contributes to operational provision. However, in making tax payments the Sambara application still has problems and there is still low understanding and lack of information to the public about the Sambara application.

Wage Suratman; Elyanti Rosmanidar; Yuliana Safitri

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This thesis aims to determine the effect of motor vehicle tax contributions, motor vehicle transfer fees and the number of residents on the local revenue of Sarolangun Regency in 2016-2020. This study uses independent variables, namely the contribution of motor vehicle tax, motor vehicle transfer fees and population. the dependent variable is local revenue. The data used in this study are primary data and secondary data. The primary data in this study were obtained directly from the research location, namely the regional financial and asset planning agency for Sarolangun Regency, and the one-roof administrative system (samsat) for Sarolangun Regency. and secondary data, namely reports on the realization of local own-source revenues, motorized vehicle taxes and transfer fees for motorized vehicles, and statistical data. 2016 is used to compare 2017 to 2020. This research is quantitative. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that the contribution of motor vehicle tax, motor vehicle transfer fee and total population have no effect on local revenue. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variable.

Yullia Agustin; Adiati Trihastuti

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Sebagai salah satu Lembaga Negara yang memberikan pelayanan kepada masyarakat, Samsat Kabupaten Lamongan selalu berupaya untuk memberikan pelayanan yang baik kepada masyarakat. Salah satu misi utama Samsat Kabupaten Lamongan adalah memberikan pelayanan publik kepada masyarakat dalam pembayaran pajak kendaraan bermotor. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap kepusan wajib pajak kendaraan bermotor. Penelitian ini menggunakan metode ex post facto dan menggunakan pendekatan kuantitatif dengan teknik statistik. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan (X) yang meliputi variabel tangibles, reliability, responsiveness, assurance dan empathy terhadap kepuasan wajib pajak kendaraan bermotor (Y). Populasi penelitian ini adalah wajib pajak kendaraan bermotor Kabupaten Lamongan yang terdaftar di Samsat Lamongan. Melalui  kuesioner  serta  teknik  pengumpulan  data  Accidental  Sampling dengan sampel yang berjumlah 100 wajib pajak kendaraan bermotor di Kabupaten Lamongan. Dalam pengujian hipotesisnya, peneliti menggunakan analisis regresi berganda dan diolah  melalui  pengujian  yang  dilakukan  pada software  SPSS  26.  Hasil  penelitian menunjukkan  bahwa  kualitas  pelayanan berpengaruh  positif  dan signifikan terhadap kepuasan wajib pajak kendaraan bermotor di Kabupaten Lamongan.