Kendala dalam Pemanfaatan Aplikasi E- Samsat Sumut Bermartabat dalam Pembayaran Pajak Kendaraan Bermotor di Kota Medan (Studi pada UPT. SAMSAT Medan Selatan Kota Medan)

Abstract

Motor Vehicle Tax is one of the largest regional revenues, for the progress of a region regional tax revenues also need to be monitored and increased. The SAMSAT office has also made changes as one of the government agencies in collecting motor vehicle tax. One of them is modernizing the tax administration system by designing an electronic taxation system (E-Samsat) to be more effective and efficient which is expected to increase the ease of taxpayers in carrying out their obligations. The purpose of this research is to assess the extent of E-SAMSAT utilization and the challenges faced by taxpayers in utilizing E-SAMSAT at Integrated Adiministration System (SAMSAT) Unit of Medan Selatan. The research methodology employed in this study is descriptive research with a quantitative approach. A quantitative approach involves systematic scientific research into existing elements and phenomena, as well as their relationships. The informants for this research are at Integrated Adiministration System (SAMSAT) Unit of Medan Selatan. and taxpayers, from whom the necessary information was obtained to compile this research. The research findings indicate that there are challenges in utilizing E-SAMSAT for motor vehicle tax payment.