Zanuba, Hamimmah (2021) Implementasi Layanan Pajak Kendaraan Bermotor (Studi Kasus Pembayaran Pajak Kendaraan Bermotor Sistem Administrasi Manunggal Satu Atap Di Kantor Bersama Sistem Administrasi Manunggal Satu Atap (Samsat) Kota Malang Berdasarkan Peraturan Presiden Nomor 5 Tahun. Undergraduate thesis, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Merdeka Malang.

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Abstract

Motor Vehicle Tax (PKB) is a tax on ownership or control of motorized vehicles. With the presence of the Malang City Samsat Joint Office, it is the Motor Vehicle Tax Collection Agency. One-Stop One-Stop Administration System (Samsat) or what is known as the on-roof system is an administrative system designed to expedite and accelerate services for the interests of the community whose activities are held in one building. The purpose of this study is to describe the implementation of Motor Vehicle Tax services and also to describe the driving and inhibiting factors in implementing Motor Vehicle Tax payment services. This type of research is qualitative based on the postpositivism philosophy , used to examine the condition of natural objects. This research is located at the Joint Office of Malang City Samsat with research informants, namely ASN (State Civil Apparatus), Joint Office Employees of Samsat and Year Motor Vehicle Taxpayers. 2020. The results of this study indicate that in the implementation of Motor Vehicle Tax services as well as driving and inhibiting factors in the implementation of Motor Vehicle Tax payment services, they have gone well and are in accordance with the provisions of Presidential Regulation Number 5 of 2015, namely before entering the implementation stage there is a preparation stage starting from preparing technical standards, directives from system operators, system preparation for all officers, so that the implementation of PKB payment services runs well and smoothly, the network is the main part in starting the PKB payment service implementation process, but network constraints have very rarely occurred, so this is continue to be evaluated and continue to strive towards better service with a monitoring stage starting from the availability of suggestion boxes and the openness of complaints via social media and as much as possible following up on problems that arise suddenly, there is a contributing factor ng in implementing PKB payment services as a force to continue to give satisfaction to taxpayers so that there are obstacles that come suddenly, no longer a problem that has no solution and handling as quickly as possible so that taxpayer satisfaction is the main thing to prioritize.

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