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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 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 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.