Analisis Kualitas Layanan Samsat Corner dalam Meningkatkan Penerimaan Pajak Kendaraan Bermotor di Samsat Medan Selatan

Abstract

Optimization of Regional Original Income (PAD) is an important focus in supporting regional development, one of which is through the collection of Motor Vehicle Tax which has a significant contribution to the regional treasury. Along with the increasing public demand for fast, easy, and transparent public services, local governments have made various innovations, including presenting Samsat Corner services. This service is designed to expand access to tax payments, increase taxpayer satisfaction, and encourage compliance. However, the contribution of Samsat Corner to Motor Vehicle Tax revenue at UPPD Samsat Medan Selatan shows a fluctuating trend. This study aims to analyze taxpayer perceptions of the quality of Samsat Corner services at the Samsat of Medan Selatan, analyze the effect of the application of these services on taxpayer interest and awareness in fulfilling motor vehicle tax obligations, and assess their contribution to total motor vehicle tax revenue at UPPD Samsat of Medan Selatan. This research uses descriptive qualitative methods with data collection techniques through interviews, observations, and documentation studies. The research location is the Samsat office of Medan Selatan located on Jalan Sisingamangaraja Km.5.5. Harjongsari I. Medan Amplas District, Medan City, North Sumatra. The results showed that the quality of Samsat Corner services was generally considered good by the community, including five dimensions of service quality: reliability, responsiveness, assurance, empathy, and tangibles. The service process is fast (10-15 minutes), information is conveyed transparently officers are friendly, and the service location is strategic. The existence of Samsat Corner encourages taxpayer awareness to pay taxes on time, but its contribution to Motor Vehicle Tax revenue decreases from 24,85% in 2021 to 6,23% in 2024., partly due to a shift in preference for direct payment at the main office.