IMPLEMENTATION OF E-SAMSAT SERVICE INNOVATIONS IN AN EFFORT TO INCREASE MOTOR VEHICLE TAXES AT THE SERANG CITY SAMSAT OFFICE Asih Machfuzhoh Untirta, Serang, Banten

Abstrak

Purpose - This writing is to determine the application of eSamsat service innovation in increasing motor vehicle tax P-ISSN revenues as well as the supporting and inhibiting factors for the 2985-4873 implementation of e-Samsat Volume 02 No 02 2023 Design/methodology/approach - This writing uses a descriptive method with data collection techniques in the form of DOI: interview, observation and documentation techniques. The 10.61659/reaction.v2i2.171 object of writing is the Serang City Samsat Office. Finding - The results of the study indicate that e-Samsat service Page: 87-97 innovation is one of the efforts to increase motor vehicle tax revenues. The supporting factors for the e-Samsat service make Received it easier for the public to pay motor vehicle taxes with online 15 November 2023 transactions, supporting infrastructure, and a fast and smooth Revised network system, while the inhibiting factor found is that e30 November 2023 Accepted Samsat is not fully online. system, there is still a lack of e-Samsat 04 December 2023 socialization. Samsat to the community, and the habit of using formal and informal intermediary services which are still more popular with the community Originality - to achieve the goal of better e-Samsat innovation, the Serang City Samsat Service has perfected e-Samsat into a full online system, especially in the PKB payment procedure, intensified the socialization of e-Samsat to the public, and collaborated with more banks. Review of Accounting and Taxation (REACTION) is Keyword - Implementation, e-Samsat, Motor Vehicle Tax. licensed under an Attribution-Share Alike 4.0 International (CC BY-SA 4.0 Paper Type – Research Paper Review of Accounting and Taxation 87