The Analysis Of Motor Vehicle Tax Collection Implementation At The Samsat Office In Kasongan

Raini Fitrahayati; Nova Riyanti

doi:10.70074/ijpag.v1i2.49

Authors

Raini Fitrahayati Universitas Muhammadiyah palangkaraya
Nova Riyanti Universitas Muhammadiyah Palangkaraya

DOI:

https://doi.org/10.70074/ijpag.v1i2.49

Keywords:

Tax Collection, Motor Vehicle Tax, Taxpayers

Abstract

This study aims to analyze the implementation of Motor Vehicle Tax collection at the Kasongan Integrated One-Stop Administration System Office (SAMSAT). The research method used is descriptive with a qualitative approach, and data were obtained through observation, interviews, and documentation. The results indicate that the implementation of Motor Vehicle Tax collection is conducted effectively and in accordance with Presidential Regulation of the Republic of Indonesia No. 5 of 2015. However, several issues remain, including a lack of taxpayer awareness, the distance of residents' homes from the Kasongan Samsat office, ownership transfers without name changes, and discrepancies between motor vehicle addresses and ID cards. To address these issues, the Kasongan Samsat office provides tax services through the One-Stop Service (PTSP) and implements programs such as mobile Samsat services, specialized Samsat services for subdistricts, the Official Vehicle Tax Collection program (Tajak Kanas), and the Field Motor Vehicle Tax Support program (Supel).

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