Azizah Dwinda Nofita
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya

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Journal : Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Implementasi Layanan Unggulan Electronic Samsat (E-Samsat) Dalam Pelayanan Pembayaran Pajak Kendaraan Bermotor Di Kota Malang Azizah Dwinda Nofita; Bambang Hariadi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study, conducted at the SAMSAT Joint Office of Malang City, aims to analyze the East Java e-SAMSAT for Vehicle Tax (PKB) payment service in Malang City and provides an overview of the advantages and disadvantages of the service system in its implementation. This study employs a qualitative descriptive approach, involving primary data collected from interviews with respondents and field observations, and analyzed through data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that the East Java e-SAMSAT service at SAMSAT Joint Office of Malang City has been well implemented as it facilitates taxpayers in paying their annual motor vehicle taxes. The East Java e-SAMSAT service also contributes to providing excellent public services by utilizing the latest information and communication technology. Despite support and obstacles, both the organizing agency and the community continue to cooperate to provide benefits to the larger community.