| dc.description.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. | en_US |
