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This study analyzes motor vehicle tax (PKB) compliance at the Binjai SAMSAT Office (2020–2024) using a quantitative descriptive approach. Significant fluctuations were detected: a drastic decrease in 2023 (83.98%) and a sharp increase in 2024 (167.91%). Service quality and taxpayer awareness have a positive effect on compliance. However, the tax amnesty policy and the effectiveness of fines have complex impacts and are strongly suspected of causing late payments and reducing the deterrent effect. The decrease in compliance in 2023 is thought to be related to the tax amnesty policy, which reduces incentives to pay on time. Conversely, the surge in compliance in 2024 can be explained as a response to improved services and a more intensive tax awareness campaign. While tax amnesty may help increase revenue in the short term, this study highlights the importance of consistent enforcement of sanctions to maintain long-term payment discipline. Recommendations include improving services, improving tax education, and evaluating fines and the tax amnesty policy. This research also emphasizes the need for a deeper understanding of the impact of amnesty policies on tax compliance patterns, as well as the crucial role of public awareness in increasing compliance with tax obligations. By utilizing empirical data, this study provides valuable insights for future tax policy improvements.  

This study aims to analyze the Samsat (Village Unit) communication strategy in improving taxpayer compliance with Motor Vehicle Tax (PKB) in Pandeglang Regency. The study employed a qualitative approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Informants were selected purposively, including internal Samsat personnel (heads of technical implementation units, socialization officers, social media administrators, Mobile Samsat coordinators, and the Regional Revenue Agency) and the public (compliant taxpayers, delinquent taxpayers, and community leaders). Data analysis was conducted using an interactive model through reduction, presentation, and drawing conclusions through source triangulation. The results indicate that communication strategies through direct outreach, social media, Mobile Samsat services, and the Tax Amnesty Program have proven effective in increasing taxpayer participation and compliance. The amnesty program, in particular, is effective in attracting delinquent taxpayers and has an impact on increasing regional revenue. This study concludes that an appropriate, consistent, and community-based communication strategy plays a crucial role in optimizing PKB revenue. These findings can serve as a reference for formulating more innovative and sustainable communication strategies to increase Regional Original Income (PAD).

This study aims to analyze the implementation of the motor vehicle tax amnesty program and taxpayer responses to the policy at the West Surabaya SAMSAT office. The tax amnesty program is viewed as a strategic fiscal policy designed not only to increase regional revenue but also to ease the financial burden on the public, particularly among lower-income groups. This research employs a qualitative method with a descriptive approach to gain an in-depth understanding of the implementation process and policy impacts. Data were collected through in-depth interviews with SAMSAT officials and taxpayers, direct field observations, and document analysis. The data were analyzed using the Miles and Huberman interactive model, supported by source triangulation to ensure validity. The findings indicate that the implementation was supported by digital service innovations such as SMS Push and WhatsApp Push, incentives including fine elimination and an Umrah lottery, as well as law enforcement strategies like joint operations and layered warning letters. Overall, taxpayer responses were positive, as reflected in increased compliance, although potential moral hazard may arise if the program is implemented repeatedly.

Tax compliance refers to the behavior and actions of taxpayers in fulfilling their tax obligations in accordance with applicable laws and regulations. High tax compliance is crucial to ensuring the smooth flow of state funding, particularly in the motor vehicle sector. This study aims to provide empirical evidence regarding the influence of tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Denpasar City. The research method used was accidental sampling, with a sample size of 100 respondents determined using the Slovin formula. Data were collected through questionnaires administered to motor vehicle taxpayers, and the data obtained were analyzed using multiple linear regression analysis. The results indicate that tax sanctions, tax socialization, and service quality have a positive influence on motor vehicle taxpayer compliance in Denpasar City. Specifically, the higher the public's understanding of tax sanctions and socialization conducted by the authorities, as well as the better the quality of service provided, the higher the level of taxpayer compliance in fulfilling their tax obligations. This study also shows a strong relationship between these variables in improving tax compliance. The theoretical implications of this study indicate that attribution theory and compliance theory can empirically support the idea that external factors such as sanctions and service quality, as well as educational processes through socialization, play a significant role in improving tax compliance. The practical implications of this study provide broader insights for researchers, the government, and related parties, and serve as a useful reference for stakeholders or future researchers interested in similar topics.

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

This study aims to examine the influence of competence, job placement, and work discipline on employee performance at the Samsat Office of Bima Regency. The research applies a quantitative approach using a survey method. Data were collected through questionnaires distributed to 30 civil servants selected using purposive sampling. The data analysis techniques include validity and reliability tests, multiple linear regression, t-test, and F-test. The results show that competence, placement, and work discipline each have a positive and significant influence on employee performance, both partially and simultaneously. The coefficient of determination indicates that 45.2% of the variance in performance is explained by the three variables. These findings suggest that improving employee competence through training, placing staff according to their skills, and consistently enforcing work discipline can enhance employee effectiveness and productivity. The study has important implications for human resource management in public institutions, particularly in improving service quality through better employee performance.

The research aims to determine the effect of taxpayer awareness, tax knowledge and service quality on motor vehicle taxpayer compliance in Sukoharjo Regency (Case Study at Samsat Sukoharjo). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents. Research indicators are arranged based on a Likert scale to measure the variables studied. The population in this study were motor vehicle taxpayers registered at the Regional Revenue Management Unit (UPPD) Samsat Sukoharjo Regency. Sampling was carried out using a simple random sampling technique with a sample size of 100 respondents. Consisting of 25 respondents who filled out the printed questionnaire directly and 75 respondents who filled out the questionnaire online via Google Form. The collected data were processed using IBM SPSS version 23 software using descriptive statistical analysis methods, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests and coefficients of determination. The results showed that the variables of taxpayer awareness and tax knowledge had a positive and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency. Meanwhile, the service quality variable has a negative and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency.

The application of technology in public services, especially in the Oiterne-Stop Manunggal Administration System (SAMSAT), aims to increase bureaucratic efficiency and transparency. However, the realization of accelerating administrative processes through digital innovation still faces various challenges. This study aims to analyze the obstacles faced in the use of technology in the SAMSAT bureaucracy, both from the internal side of the institution and from the perspective of service users. The research method used is a descriptive qualitative approach with interview techniques and documentation studies of several SAMSAT offices in urban areas. The results of the study show that the main challenges include the limitations of technological infrastructure, the resistance of the apparatus to digital changes, and the lack of digital literacy in some communities. In addition, it was found that technology systems that have not been optimally integrated have slowed down the service process. This study recommends the need for continuous training, improved integrated digital systems, and more effective communication strategies to the public to maximize the role of technology in SAMSAT bureaucratic reform.

This research “looks at how the degree of motor vehicle taxpayer compliance in Sukoharjo Regency is affected by field raids, E-Samsat services, and Mobile Samsat. Quantitative research methodology is used, and primary data is gathered by distributing questionnaires to participants. A Likert scale served as the basis for the study instrument's design, which measured the variables under investigation. A total of 100 motor vehicle taxpayers who were registered at the Sukoharjo Regency Samsat Unit served as the study's participants. Out of this total, 50 respondents answered the survey online using a Google Form, while the other 50 respondents completed the questionnaire on paper. The accidental sampling approach was the sampling strategy utilized. The analysis's findings demonstrate that field raids and Mobile Samsat services significantly and favorably impact the degree of motor vehicle taxpayer compliance. In contrast, Sukoharjo RRegency's taxpayer compliance is significantly impacted negatively by the E-Samsat service.”

This study explores the digital transformation of public services through SAMSAT Digital in Lumajang, Indonesia, focusing on the perceptions of the younger generation. The implementation of SAMSAT Digital aims to improve accessibility, efficiency, transparency, and user experience in vehicle administrative services. The research highlights that the success of this digital innovation depends on key factors such as ease of use, data security, and service speed. The integration of advanced features like intuitive interfaces, proactive notifications, AI-powered chatbots, and flexible digital payments significantly enhance user satisfaction and adoption, especially among tech-savvy youths. Challenges such as limited digital literacy and infrastructural issues require continuous education and infrastructure improvements. Overall, the findings demonstrate that effective digital service innovation, supported by a strong commitment to security, usability, and infrastructural development, can foster more effective, transparent, and inclusive public services, contributing to better quality of life and modern 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 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.

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.

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.

The vehicle ownership transfer form submission service at the Samsat Tandes Office in West Surabaya is a vital public service that frequently encounters issues such as long queues and extended waiting times. These conditions lead to user dissatisfaction and reduce the operational efficiency of the institution. This study aims to optimize the existing queuing system through a simulation-based approach to enhance service effectiveness and efficiency. The methodology includes mapping the current service process, collecting data on service times and customer arrivals, and modeling the queuing system using simulation software. Subsequently, several improvement scenarios were analyzed, including the addition of server resources. The simulation results indicate that the scenario involving the addition of one extra server during peak hours yields the most significant impact—reducing average customer waiting time by up to 20% and increasing the number of customers served per day. These findings demonstrate that simple interventions based on simulation analysis can produce substantial improvements in public service quality. In conclusion, a simulation-based approach proves to be effective in supporting strategic decision-making for queue system optimization and is highly recommended for implementation in other public service units facing similar challenges.

Public service is the primary indicator of the effectiveness of government bureaucratic performance, as it directly reflects how well public institutions meet community needs. This study aims to evaluate the quality of public services at the Dumai City SAMSAT Office using the SERVQUAL approach, which consists of five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The research employed a descriptive qualitative method with a purposive sampling technique. Informants included one SAMSAT employee and two service users selected based on their direct experience with the service process. Data were collected through interviews and observations to gain an in-depth understanding of service implementation. The findings reveal that the tangible, empathy, and responsiveness dimensions have been implemented relatively well, indicated by improved facilities, supportive infrastructure, and faster service delivery. However, weaknesses remain in the reliability and assurance dimensions, particularly regarding service consistency and the professionalism and attitude of officers toward the public. The study recommends strengthening integrated service systems and enhancing ethics and service excellence training for employees to improve overall service quality.

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.

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

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan, persepsi keamanan, dan kualitas pelayanan samsat online terhadap kepatuhan pembayaran pajak kendaraan bermotor di UPPD Kota Semarang III. Metodologi yang di gunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada masyarakat pengguna layanan samsat online. Hasil penelitian ini menunjukkan bahwa persepsi kemudahan dan persepsi keamanan memiliki pengaruh positif yang signifikan terhadap kepatuhan pembayaran pajak. Selain itu, kualitas pelayanan samsat online juga berpengaruh signifikan dalam meningkatkan kepatuhan wajib pajak. Hasil penelitian ini memberikan kontribusi yang berarti bagi pengembangan sistem pelayanan pajak yang lebih baik melalui platform digital. Selain itu, penelitian ini juga memberikan masukan bagi kebijakan pemerintah dalam rangka meningkatkan tingkat kepatuhan pajak masyarakat.