Samsat Office Research Articles

Aplikasi Antrian pada SAMSAT di Kota Palopo Berbasis Android

The purpose of this research is to design and create a Queue Application at the Palopo Samsat Office on Android that is easy to use to process queue data sent by users and provide solutions for the Palopo City Samsat Office to make it easier for people to queue without having to wait at the Palopo Samsat Office and can be accessed using android in taking queues and checking vehicle taxes. The research method used in this research is the waterfall method. Data collection methods in this study are data documentation, data collection, problem identification, observation, and literature study. The application is made using the Unified Modeling Language (UML) development method which consists of use case diagrams, activity diagrams, entity relationships and sequence diagrams. The software used in designing this information system uses an API with the PHP programming language, XAMPP as a web server, MySQL as a database, Android Studio as an editor and design. This research resulted in two applications, the admin application, the web admin and user consisting of several functions. This application has been tested using the Black Box testing method. With this application, it is hoped that it can help the community and the Samsat to take queue numbers and check vehicle taxes. From the results of testing the system using a Likert scale measurement, it shows a feasibility level of 62.8%. The results of the instrument validity test are valid for each item. The result of the instrument reliability test is 0.989 reliable.

Partnership and Service Operation Systems in Improving the Performance of Samsat Service Operations in West Java

The government has regulated the pattern of identification and registration of motor vehicle ownership administration and the pattern of imposition of taxes, including compulsory donations of traffic accident funds through the One Roof Motor Vehicle Administration System, abbreviated as SAMSAT. The performance of service operations at the SAMSAT office in West Java Province has not reached the optimal stage. This is allegedly related to the implementation of service operations and partnership systems. Therefore, this study aims to examine the effect of partnerships and service operating systems on the operational performance of SAMSAT services in West Java. The research method used in this study is survey research. The unit of analysis is the SAMSAT office in West Java Province with an observation unit that is an apparatus from the SAMSAT office in West Java Province spread over 27 districts / cities. Based on a small population size, a census of the entire population is carried out. Causality analysis is used to determine the causal relationship between variables, using PLS. The results of the study show that partnerships and service operating systems have a significant effect on operating performance. System operating performance has a more dominant influence than partnerships in increasing SAMSAT operating performance. The results of this study have implications for the SAMSAT apparatus in West Java Province that efforts to develop operational performance of SAMSAT services can be done by prioritizing the development of service operating systems and supported by the development of closer partnerships with related parties.

Faktor-Faktor yang memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Jakarta Barat

This study aims to determine the effect of awareness of taxpayer, tax sanctions, service quality, tax knowledge, and compliance costs towards taxpayer compliance. The methodology used in this research is primary quantitative with sampling technique using the convenience sampling method. The number of samples used in this study were 102 respondents with sample research criteria, namely taxpayers who were registered in the West Jakarta area, made their own payments, had made payments to the SAMSAT Office in the West Jakarta area, and had received tax services by tax officials. The results of data analysis show that tax sanctions and tax knowledge has a positive effect on taxpayer compliance and awareness of taxpayer, service quality, tax socialization, and compliance costs have no effect on taxpayer compliance.

EVALUATION OF MOBILE-BASED E-SAMSAT SYSTEM SERVICES IN BANJARMASIN CITY WITH METHOD TECHNOLOGY ACCEPTANCE MODEL AND IMPORTANCE PERFORMANCE ANALYSIS

The E-Samsat application uses the Technology Acceptance Model (TAM) method to find out how the attitudes of users, the response of the Banjarmasin community in paying motor vehicle taxes with the E-Samsat application or manually and using the Importance Performance Analysis (IPA) method to provide an assessment of service and use of E-Samsat. using the Cartesian quadrant. This study uses a questionnaire to obtain data. Questionnaires were distributed to the people of Banjarmasin City and people who paid motor vehicle taxes at the Banjarmasin II Samsat Office. From the results of the analysis based on the TAM method with user attitudes. The Importance Performance Analysis (IPA) method lies in which quadrant the statement items have been answered by the respondent.

Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi)

This research aims to examine the impact of implementing e-samsat and tax sanctions on motor vehicle taxpayer compliance. This type of research is explanatory research with a quantitative approach. The population is taxpayers registered at the Cimahi Samsat Office. This study utilizes purposive sampling in sampling with the provisions of motor vehicle tax subjects registered at the Cimahi Samsat Office to obtain a sample of 40 respondents. The data collection technique for this study was in the form of a questionnaire/questionnaire which was distributed to several compulsory PKB at the Cimahi Samsat Office. The analysis prerequisite test utilizes heteroscedasticity testing, multicollinearity testing, normality testing, reliability testing, and validity testing using the help of SPSS 26, then multiple linear regression analysis and partial test (t test) with the help of SPSS 26. The results of the t-test indicate that the application of e-samsat partially has an impact on taxpayer compliance, while tax sanctions partially have no impact on taxpayer compliance. It is concluded that the variable of the implementation of e-samsat partially has an impact on taxpayer compliance, and the variable of tax sanctions partially has no impact on taxpayer compliance. The limitation of this research is that the sample used is only 40 respondents and the scope of the research is limited to only 1 Tax Office.

The Influence of Implementation of E-Samsat and Tax Relief on the Motor Vehicle Taxpayer Compliance in Gianyar Regency during the Pandemic Covid-19

The aim of this research is to examine the implementation of e-samsat and tax relief on the motor vehicle taxpayer compliance in Gianyar Regency during the pandemic covid-19. This research used questionnaires method to collect the primer data. The questionnaires were distributed in Gianyar Samsat Office, in the form of 100 samples of motor vehicle taxpayers by using Slovin’s formula. The accidental sampling technique was applied to collect the samples. This research used statistical tests which are validity test, reliability test and normality test. Multiple linear regression technique was applied in this research as well as hypothetical test in the form of t and F. The finding indicated that the implementation of e-samsat and tax relief gave a positive and significant impact on motor vehicle taxpayer compliance. The implementation of e-samsat and the provision of motor vehicle tax relief will be able to increase the compliance of motorized vehicle taxpayers. Further researchers can expand the research variables in order to describe the research object completely.

The Relationship Between Bureaucratic Leadership, Organizational Agility and Organizational Performance in the Tax Sector

The demands on public organizations increasingly place leaders in complex situations. Leaders are required to be able to unravel the complexity of the organization and deal with various problems, both internal and external. The leadership role necessitates responding and being proactive. The purpose of this research was to analyze the relationship between bureaucratic leadership, organizational agility and organizational performance in the tax sector. This research involved an explanatory survey by the SAMSAT office in Banten Province, conducted with 238 participants who were members of the public and regional tax officials who were randomly selected without differentiating positions in management. The variant SEM procedure was used for data analysis. The findings showed that the demands of bureaucratic leadership in the digital era are very high. Acceleration is an important aspect inherent in leadership in the digital era. Control over changes in local politics and administration, and demands for acceleration, necessitate leaders who have capacity. Bureaucratic leadership has an influence on organizational agility and organizational performance in the tax sector. Bureaucratic leadership influences organizational performance either directly or through organizational agility. The theoretical implication is the need to develop the concept of leadership in the context of the digital era in order to encourage public performance. The practical implication is the need for leadership that is agile in responding to public demands and acts quickly by integrating administrative orientation, understanding local political dynamics and being ready to face acceleration challenges.
 Keywords: bureaucratic leadership, organizational agility, organizational performance, the taxation sector

Achieving Goals in Effectiveness of the Two-Wheel Vehicle Tax Clearance Program at the Joint Office of SAMSAT Krian, Sidoarjo Regency

The results of the study were not achieved in achieving the goals of the bleaching program. Clarity of strategy in achieving goals has been carried out by the office with the SAMSAT but not optimally so that the goal has not been achieved, the availability of work facilities and infrastructure in the SAMSAT office is well-available and effective and efficient implementation of the whitening program has been implemented. Program, Bleaching, Motor Vehicle Tax The whitening program is the abolition of motor vehicle tax administration sanctions in the form of motor vehicle tax fines issued by the governor, which aims to increase public compliance and awareness in paying motor vehicle taxes. The whitening program has been implemented at the Joint Office of the Krian Samsat, Sidoarjo Regency, but there are still taxpayers who are in arrears in paying the two-wheeled motorized vehicle tax so that the whitening program has not yet reached the specified target. The research method uses descriptive qualitative. Data were obtained through interviews, observation and documentation. The results of the study were not achieved in achieving the goals of the bleaching program. clarity of goals to be achieved is clear. Clarity of strategy in achieving goals has been carried out by the office with the SAMSAT but not optimally so that the goal has not been achieved, the availability of work facilities and infrastructure in the SAMSAT office is well available and, effective and efficient implementation of the whitening program has been implemented.

The Effect Of Motor Vehicle Tax Services On Taxpayer Satisfaction In The Samsat Of Bengkulu City

The purpose of this study was to determine the effect of motor vehicle tax services on taxpayer satisfaction at the Bengkulu City SAMSAT office. This type of research is descriptive qualitative research, with data collection techniques used are observation and questionnaires. The data analysis technique used is descriptive quantitative analysis method.The results showed that from simple linear regression showed taxpayer satisfaction (Y) = 4.838 + 0.921X. The constant value of 4.838 means that if there is no tax service of zero (0), then the satisfaction of the taxpayer is 4.838. While the regression coefficient for tax services is 0.921, meaning that if tax services increase by 1%, then taxpayer satisfaction will also increase or increase by 5.759% (4.838 + 0.921).

Determinants of taxpayer compliance in paying motor vehicle tax in an emerging country

This research aims to determine the effect of electronic Samsat (e-Samsat), public service accountability, tax penalty, vehicle tax relief program, and moral obligation on taxpayer compliance in paying motor vehicle tax at the Samsat Office in Bekasi City. Data collection was conducted by spreading questionnaires to the motor vehicle taxpayer in Bekasi City with a sample amounted to 130 respondents. Data were analyzed by structural equation modeling (SEM) method with partial least square (PLS) approach. The result of the analysis and hypothesis testing showed that e-Samsat, public service accountability, tax penalty, vehicle tax relief program, and moral obligation have a positive and significant effect on taxpayer compliance in paying motor vehicle tax. The results of this study are in accordance with the attribution theory where a person’s behavior is influenced by external factors, namely, behavior caused from outside the taxpayer, and in accordance with the theory of planned behavior (TPB), which states that a person’s behavior can be caused by three factors, namely control belief is a belief about the existence of things — things that support or hinder a person’s behavior and how strongly they support or hinder a person’s behavior (Ajzen, 1991)

Perancangan Sistem Klasifikasi Wilayah Layanan Samsat Keliling Yang Berpotensi Menggunakan Metode Naïve Bayes Classification

This research builds a classification system for the potential service area of Samsat around Mataram. SAMSAT Mobile is a type of service at the joint office of SAMSAT Mataram which is a Technical Implementation Unit (UPT). samling can make it easier for people to make payments without the need to go to the Mataram SAMSAT office, but in the past year 4 service units owned by SAMSAT Mataram have provided services at the same place and there are several mobile SAMSATs that do not meet the target the place still has potential or there are other places that are more potential than the places that have been occupied by means of classification. Therefore, it is necessary for the application of the Potential Mobile SAMSAT Service Area Classification System Design Using the Naive bayes Classification Method. Naive Bayes is a classification method that is known to be simple but has high accuracy and to build this system requires python programming language with the Django framework. The system created can be used to identify areas that still have the potential to provide Mobile SAMSAT services

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Medan

Tax is one of the payments to the State which is paid by a person or entity. Therefore, consistency with paying taxes is very important to build state revenue. This test aims to determine the effect of taxpayer awareness, knowledge of taxes, tax sanctions and tax services on taxpayer compliance with motorized vehicles in the city of Medan. The population that we use for this study are taxpayers who are registered with the Samsat of Medan City. The sample in this study was 100 respondents with an examination strategy using the accidental sampling method. The information used in this study is important information from the appropriate survey results and interviews with interviews. The test strategy uses Validity and Reliability testing, Classical Assumption Test and Hypothesis Determination Coefficient. The results of this investigation trace that taxpayer awareness factors, tax knowledge, tax sanctions and tax service services have an influence on compliance with motorized vehicle registration in the city of Medan. The results of this examination, it is natural that the Medan City Samsat office can further develop its performance so that it can improve the consistency of citizens to pay their taxes.

The Role of Organizational Culture in Improving Public Services Study of the One-Stop Administration Office Salak Pakpak Bharat Regency

The challenge of the role of organizational culture in improving public services for Samsat Salak, Pakpak Bharat Regency, North Sumatra Province. Seen from the number of taxpayers who deliberately disobey and awareness of taxpayers. This study aims to explain the role of organizational culture, supporting factors and service approaches in Samsat Salak, Pakpak Bharat Regency. This study uses a descriptive qualitative approach using a phenomenological paradigm, the research location is the Salak Samsat Office, Pakpak Bharat Regency, North Sumatra Province. The results showed that the role of community leaders was very influential and kinship in obedience to paying vehicle taxes. The service approach was not maximized due to limited human resources in the implementing section, mobile Samsat facilities were not available. This causes people to pay taxes on holidays such as Lebaran and New Year. Despite being fined. The number plate replacement service is not effective, the process must be in Medan so that it can raise suspicion and seem less serious about the government in maintaining public services

The Analysis of Quality Public Services in Samsat Tebing Tinggi Office, North Sumatra Province

This study aims to determine the effect of the Quality Public Services in Samsat Tebing Tinggi Office, North Sumatra Province. This research is a type of qualitative research. The result shows that the factors are the obstacles and advantages of the One-Stop Integrated Service System Efforts to Improve Public Services at the Tebing Tinggi Samsat Office, North Sumatra Province. That the Integrated Service Implementation Guidelines have been carried out optimally. However, in terms of: Facilities, there are still some obstacles, namely not yet available prayer room facilities, special parking spaces and still using public road facilities for cars and for public transportation motorbikes using a makeshift office yard and during the rainy season in December 2020 there was a 50 cm high flood which resulted in activities being stopped for 5 days. The existence of HR (human resources) in the ranks of Samsat, Bank SUMUT and the ranks of the Directorate of Traffic is very cooperative and cooperates with each other in providing services to taxpayers so that the obstacles faced are always mutual help and solid cooperation.

EFEKTIVITAS PEMUNGUTAN PAJAK PROGRESIF TERHADAP PENDAPATAN ASLI DAERAH PADA KANTOR SAMSAT KOTA MAKASSAR

This study aims to determine the effectiveness of progressive tax collection on local revenue at the Samsat Office for Makassar 1 Selatan Region. This research is descriptive qualitative. The types of data used are primary data and secondary data. Collecting data using observation, interview and literature techniques. The results of this study indicate that the collection of Progressive Motor Vehicle Taxes has been very effective in the period 2016 to 2018 and has a very significant impact on Regional Original Income.

PERHITUNGAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR RODA DUA (2) MERK YAMAHA PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN

This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.

Inovasi Layanan Aplikasi e-Samsat Dalam Pembayaran Pajak Kendaraan Bermotor Di Provinsi Riau

With the number of tax payment services at the Samsat office in Riau province, the community needs service innovation that is easier to access payment services for motorized vehicle taxes.So that the E-samsat service application emerged ,which is an online application that aims to serve and facilitate the public in paying motorized vehicle taxes.The purpose of this study is to describe in depth the innovation of the E-Samsat application service in the payment of motor vehicle tax in Riau Province as a form of excellent service at the E-Samsat office of Riau Province.This study uses the theory of Everett M.Rogers(2003) in Suwarno (2008:17). In its application,innovation has attributes inherent in the innovation.The innovation attributes referred to are as follows : Relative Advantage, Compatibility, Complexity,Triability (possibility to be tried),Observability (easily observed).The research method used in this research is descriptive method qualitative data collection techniques through interviews, observation and documentation. Data collection, data reduction, and drawing conclusions made on data analysis techniques.The results of this study indicate that the Relative Advantage is the easiness of the community in handling motorized vehicle tax payments (PKB).Compatibility (suitability) where the E-Samsat service innovation for the people of Pekanbaru city is in accordance with the current conditions of technological development. Complexity in which the innovation of E-Samsat services is not considered complicated in the implementation process.Then Triability (possibly tested) the people of Pekanbaru City who responded positively to the existence of E-Samsat service. Furthermore from Observability (ease of observation) with fairly simple service procedures electronically.
 Keywords : Innovation, Service, E- Samsat Riau Province

English

This study has to examine the effect of local culture variables, service innovation, and taxpayer awareness on taxpayer compliance at the Bondowoso Samsat Office. The population of this study was all people who owned motorized vehicles, with a sample of 150 people using the accidental sampling method. The validity and reliability tests were used to test the research instrument in the form of a research questionnaire. Hypothesis testing is done by using the Structural Equation Modeling (SEM) method with Partial Least Square (PLS) analysis tools. The results of this study indicate that local culture variables with a regression coefficient of 0.250 have no effect on taxpayer compliance, service innovation with a coefficient of -0.470 has a negative and significant effect on taxpayer compliance and awareness through taxpayer awareness with a coefficient of -0. Significant to taxpayer compliance.

Effect of Competence, Career Development and Compensation on Organizational Commitments (Case Study on Samsat on Lombok Island)

The purpose of this study was to determine the effect of competence, career development and compensation on organizational commitment at the Samsat office on the island of Lombok. This research is a causal associative research. The study population was all 199 employees in Samsat on the island of Lombok. The research sample was 133 respondents. From the number of samples, the number of each sample in each section was determined by stratified random sampling. The main technique used for data collection is to use a questionnaire technique (questionnaire). To determine the magnitude of the influence of the independent variables on the dependent variable, multiple linear analysis was carried out. The t test is used to test the influence of the independent variables, namely job satisfaction, career development and compensation to the dependent variable, namely organizational commitment. Based on the results of the study, it was concluded that: 1) Competence has a positive and significant influence on organizational commitment, meaning that the better the competencies possessed by employees of the SAMSAT office on the island of Lombok, the higher the commitment of these workers to the organization. 2) Career development has a positive and significant impact on organizational commitment. This means that the better the opportunities that employees of the SAMSAT office on the island of Lombok receive in developing their careers, the higher their commitment to the organization. 3) Compensation has a positive and significant effect on organizational commitment. This means that the better the compensation received by the employees of the SAMSAT office on the island of Lombok, the higher their commitment to the organization

The Importance of Trust and Information Technology on Individual Performance

Technology has made Motor Vehicle Tax services more efficient and effective. However, one of the weaknesses is that the communication network is still limited or often disrupted. This study aims to prove the influence of trust and information system technology on individual performance at the Samsat office in East Java Province. This study uses primary data sourced from the answers of the Samsat Joint Office employees who are directly related to the Motor Vehicle Tax payment information system, which is as many as ninety-four people. This study uses multiple linear regression analysis with independent variables of trust and information system technology, while individual performance is the dependent variable. Based on the results of multiple linear regression analysis, it can be concluded that trust and information system technology influence individual performance. These results prove that the individual performance of employees in the Samsat office increases if they already trust and understand the technology used. The implication is that the Samsat office must always strive for technology and motor vehicle tax application features that can satisfy its users