Implementation of Annual Motor Vehicle Tax Payment Policy through the E-Samsat Application at Samsat Manyar, East Surabaya

Soelistyowati Soelistyowati; Agus Sukristyanto; Rachmawati Novaria

doi:10.55927/eajmr.v4i12.532

Authors

Soelistyowati Soelistyowati Universitas 17 Agustus 1945 Surabaya
Agus Sukristyanto Universitas 17 Agustus 1945 Surabaya
Rachmawati Novaria Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55927/eajmr.v4i12.532

Keywords:

Policy Implementation, Motor Vehicle Tax, e-Samsat, Public Services

Abstract

This study aims to analyze the implementation of the annual Motor Vehicle Tax (PKB) payment policy through the e-Samsat application and identify the inhibiting factors in Samsat Manyar, East Surabaya. The background of this research is based on the transformation of public services from conventional to digital (Samsat 4.0) to increase transparency, accountability, and Regional Original Revenue (PAD) after the Covid-19 pandemic. The research method used was qualitative descriptive with data collection techniques through interviews, observations, and documentation. The data analysis used the George C. Edwards III policy implementation model which included four variables: communication, resources, disposition, and bureaucratic structure. The results of the study show that the implementation of the e-Samsat policy in Samsat Manyar has gone well, characterized by a significant increase in PKB receipts through e-Samsat compared to manual payments. Communication factors, resources, disposition, and bureaucratic structure have been met, although there are still technical constraints in the form of server disruptions and limited payment bank options

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