PELAYANAN PAJAK KENDARAAN BERMOTOR

Abstract

Abstract: This study aims to describe and analyze Motor Vehicle Tax (PKB) services at the Sintang One-Stop Integrated Administration System (SAMSAT) Office. The study employed a descriptive qualitative method, using data collection techniques such as interviews, observations, and document analysis. The results show that the implementation of PKB services at the Sintang SAMSAT Office has been effective based on four aspects. First, service standards have been applied in accordance with statutory regulations, ensuring that the requirements and procedures for processing motor vehicle taxes are carried out uniformly in accordance with applicable regulations. Second, service mechanisms follow official procedures that facilitate the public in paying both annual and five-year motor vehicle taxes, as well as in undergoing vehicle inspections in accordance with established requirements. Third, service procedures are guided by Minister of Home Affairs Regulation No. 29 of 2009, Decision of the Minister of State Apparatus Reform No. 15/Kep/M.PAN/7/2014 on Public Service Standards, West Kalimantan Governor’s Regulation No. 38 of 2016, and Decision of the Head of the Sintang Regency Regional Revenue Agency No. 973/1451/Penda-II/2009. Information regarding the payment process is also available via banners in the service area. Fourth, the quality of service is deemed to have met the public’s needs, as demonstrated by service that is prompt, responsive, courteous, fair, and non-discriminatory, thereby ensuring taxpayer satisfaction in accordance with public service standards.

Keywords: Tax Services, Motor Vehicle Tax.