IMPLEMENTASI PROGRAM PELAYANAN PAJAK KENDARAAN BERMOTOR MELALUI E-SAMSAT RIAU

Abstract

E-Samsat Riau is a service program in motor vehicle tax payment that developed by the Riau Provincial Bapenda, Riau Police, Jasa Raharja and Bank Riau Kepri. The lack of understanding of taxpayers about E-Samsat Riau and requiring the taxpayers to come back to the Samsat office is a phenomenon found in the field.The aim of this study is to find out and analyze the implementation of the motor vehicle tax service program through E-Samsat Riau and to analyze the inhibiting factors of program implementation motor vehicle tax services through E-Samsat Riau. This kind of research is qualitative research with a case study approach. Data collection obtained both primary data and secondary data are collected through interviews, observation and documentation then analyzed, so that conclusions can be drawn from existing research problems. To see the implementation of E-Samsat Riau, seen from three indicators, which are the existence of a program or policy, target groups and elements executor. From the results of the implementation of E-Samsat Riau, it was not too significant both in the acceptance of PAD and the ease of service, this was caused by several inhibiting factors, those are limited budget and facilities and infrastructure.

Keywords: Riau E-Samsat, motor vehicle tax,Regional Revenue Agencies of Riau