Abstract

Public services is a form of service provided by the bureaucracy or government to the public with the following problems : how does the implementation of Samsat Medan Selatan public service principles in increasing tax collection of motor vehicle tax, this research uses a descriptive qualitative method that uses data collection techniques, observation, interview, and documentation. Quite good but if seen from the realization of the tax revenue of two- wheeled motorbikes there was a decrease from 2016 to 2017 based on the results of the study it can be concluded that the Samsat southern field public service principle in increasing tax collection oftwo-wheeled motor vehicles is good enough, but what needs to be improved is how to motivate the public to want to participate in pay tax especially two-wheeled motor vehicles.

Highlights

  • Public services is a form of service provided by the bureaucracy or government to the public with the following problems : how does the implementation of Samsat Medan Selatan public service principles in increasing tax collection of motor vehicle tax, this research uses a descriptive qualitative method that uses data collection techniques, observation, interview, and documentation

  • This work is licensed under a Creative Commons Attribution 4.0

  • SIMPULAN Berdasarkan dari hasil penelitian yang telah dikemukakan dan dari hasil wawancara dapat disimpulkan, dari 10 prinsip pelayanan publik ini bahwa pelaksanaan prinsip pelayanan publik Samsat Medan Selatan dalam meningkatkan pemungutan pajak kendaraan bermotor roda dua sudah cukup baik, dan juga dapat dilihat dari data yang diperoleh yaitu realisasi penerimaan pajak kendaraan bermotor roda dua

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Summary

Introduction

Public services is a form of service provided by the bureaucracy or government to the public with the following problems : how does the implementation of Samsat Medan Selatan public service principles in increasing tax collection of motor vehicle tax, this research uses a descriptive qualitative method that uses data collection techniques, observation, interview, and documentation. Kantor SAMSAT Medan Selatan juga merupakan salah satu unit pelayanan teknis (UPT) dari 3 instansi yaitu: Dinas Pendapatan Provinsi Sumatera Utara, POLRI, dan Jasa Raharja, yang melayani masyarakat yang akan membayar atau melunasi kewajibannya membayar pajak kendaraan bermotor. Menurut Mahmudi (2005) bahwa penyelenggaraan pelayanan publik harus berdasarkan: Kepastian Hukum, Keterbukaan, Partisipatif, Akuntabilitas, Kepentingan Umum, Profesionalisme, Keseimbangan hak dan kewajiban, Fasilitas dan perlakuan khusus bagi

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