Efektivitas Penerimaan Pajak Kendaraan Bermotor (PKB) melalui E-Samsat (Studi pada UPT Samsat Medan Selatan)

Abstract

Motor vehicle tax is a type of tax that contributes to regional tax revenues. With many people owning more than one motorized vehicle, the number of motorized vehicles is increasing every year. And this is expected to increase the contribution and receipt of motor vehicle tax to local revenue. Motor vehicle tax collection can be done using a collection system through the One Stop Integrated Administration System (SAMSAT) office. Apart from that, motor vehicle tax payments can also be made via E-Samsat. Payment of motor vehicle tax via E-Samsat can be easier and can be done via ATM or other payment methods that have collaborated with SAMSAT. This research aims to determine the effectiveness of using E-Samsat in paying motor vehicle tax compared to paying directly to the SAMSAT office, to find out how UPT Samsat Medan Selatan can increase the effectiveness of motor vehicle tax revenue through E-Samsat, and to find out the obstacles and efforts that have been made done carried out in the context of increasing motor vehicle tax revenue at UPT Samsat Medan Selatan. The research method used by the author is a qualitative research method with a descriptive approach. Qualitative methods are data that acknowledge or describe observed facts and events. The informants in this research were employees of the UPT Samsat Medan Selatan service section and motor vehicle taxpayers. The research results obtained by researchers show that the level of effectiveness of motor vehicle tax revenue at UPT Samsat Medan Selatan is in the quite effective category.