Analysis Of The Effectiveness Strategy Of E-Samsat In Increasing Motor Vehicle Tax Revenue At The Kisaran Pependa UPTD
DOI:
https://doi.org/10.24256/kharaj.v7i4.8397Keywords:
Effectiveness, E-Samsat, Motor Vehicle TaxAbstract
This research was conducted at the Kisaran Regional Revenue Service Office (UPTD Pependa) to analyze the effectiveness of e-Samsat in increasing motor vehicle tax revenue, addressing the issue of low public participation in paying taxes through the e-Samsat application. The method used in this study was a qualitative research method with a descriptive approach. Data collection techniques used were field studies consisting of observation, interviews, and documentation. The findings indicate that E-Samsat is very efficient in improving internal administrative processes, reducing recording errors, and accelerating financial reporting. However, its effectiveness in increasing overall PKB revenue remains low, marked by minimal taxpayer participation (0.153%). This is due to uneven and ineffective socialization, as well as slow community adaptation due to low digital literacy, limited access to technology, and doubts about the security of online systems amidst rampant fraud and lack of education. The implication is that although E-Samsat is an efficient innovation, its full potential in increasing PKB revenue has not been achieved, requiring a more comprehensive and equitable socialization strategy, increased technological accessibility, and ongoing education to build public trust and digital literacy.
References
Balqist Putri Zahrani, & Khairul Amri. (2024). Efektivitas Pelayanan E-Samsat Riau Dalam Upaya Peningkatan Penerimaan Pembayaran Pajak Kendaraan Bermotor di Kota Pekanbaru. Journal of Research and Development on Public Policy, 3(2), 01–10. https://doi.org/10.58684/jarvic.v3i2.134
Dewi, I. G. A. M. R., & P, K. W. L. (2019). Efektivitas E-Samsat, Pajak Progresif Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmiah Akuntansi Dan Bisnis, 4(1), 50. https://doi.org/10.38043/jiab.v4i1.2151
Fajriyanti, N., Kusumadewi, R., & Wahyu, F. P. (2022). Efektivitas Sistem Pemungutan Pajak Kendaraan Bermotor Melalui Online (E-Samsat) Pada Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Bandung I Rancaekek. Jurnal Dialektika: Jurnal Ilmu Sosial, 20(2), 95–109. https://doi.org/10.54783/dialektika.v20i2.74
Finrely, C., & Ardiansyah, A. (2022). Efektivitas Penghapusan Sanksi Administrasi Perpajakan Melalui Program Pengungkapan Sukarela Dalam Meningkatkan Kepatuhan Pajak Sukarela. Jurnal Kewarganegaraan, 6(2), 4365–4374.
Haryanti, M. D., Pitoyo, B. S., & Napitupulu, A. (2022). Pengaruh Modernisasi Administrasi Perpajakan, Pengetahuan Perpajakan, Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Wilayah Kabupaten Bekasi. Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(02), 108–130. https://doi.org/10.53825/japjayakarta.v3i02.105
Hertati, L. (2021). Pengaruh Tingkat Pengetahuan Perpajakan dan Modernisasi. 2009, 59–70.
Hidayat, I., & Gunawan, S. (2022). Kesadaran Wajib Pajak, Sanksi Perpajakan dan Kualitas Pelayanan Perpajakan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan. Manazhim, 4(1), 110–132. https://doi.org/10.36088/manazhim.v4i1.1625
Huwaidaa, N., Kamilah, K., Islam, U., & Sumatera, N. (2024). Analisis Efektivitas Program E-Samsat Dalam Pengoptimalisasi Penerimaan Pajak Kendaraan Bermotor ( Studi Pada Uptd Ppd Medan Selatan Bapenda Provinsi Sumatera Utara ). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(204), 595–602.
Irsan, M. (2022). Analisis Efektivitas Pembayaran Pajak Kendaraan bermotor (PKB) Terhadap Penerimaan Pajak Kendaraan Bermotor. Balance : Jurnal Akuntansi Dan Manajemen, 1(2), 267–272. https://doi.org/10.59086/jam.v1i2.136
Maghfira, S. A., Sagita, N. I., & Sutisna, J. (2023). Efektivitas Penerapan Layanan E-Samsat Oleh Bapenda Provinsi Jawa Barat Dalam Upaya Meningkatkan Kepatuhan Masyarakat Membayar Pajak Kendaraan Bermotor di Kota Bandung. Jurnal Administrasi Pemerintahan (JANITRA), 3(1), 75–86.
Maulana, M. D., & Septiani, D. (2022). Pengaruh Layanan Samsat Keliling, E-Samsat dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi, 14(2), 231–246.
Nasution, M. L. I., & Rahma Aini. (2022). Marketing Strategy for Financing Products of PT. Bank of North Sumatra KCP Syari’ah Simpang Kayu Besar. Jurnal Ekonomi Manajemen Akuntansi Dan Keuangan, 3(Marketing Strategy for Financing Products of PT. Bank of North Sumatra KCP Syari’ah Simpang Kayu Besar Strategi Pemasaran Produk Pembiayaan PT. Bank Sumut KCP Syari’ah Simpang Kayu Besar), 951–958.
Noo, H. H., Nurlaila, N., & Ahmad, N. F. (2023). Analisis Efisiensi Dan Efektivittas Penerimaan Pajak Kendaraan Bermotor (PKB) Dan Bea Balik Nama Kendaraan Bermotor (BBNKB) Pada Kantor Badan Pengelolaan Pajak Dan Retribusi Daerah Provinsi Sumatera Utara (BPPRDSU). Jemba: Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(4), 615–624.
Nouval, A. F., Harahap, R. D., & Nasution, Y. S. J. (2023). Efektivitas Penerapan Sistem Dan Prosedur Akuntansi Aset Tetap Pada Badan Keuangan Dan Aset Daerah Sumatera Utara (Bkad). Jurnal Akuntansi AKTIVA, 4(2), 149–158. https://doi.org/10.24127/akuntansi.v4i2.4842
Nurul Noviyana, & Muhammad Irwan Padli Nasution. (2024). Penerapan Teknologi Informasi Untuk Efektivitas dan Efisiensi Pengolahan Data Mahasiswa. Jurnal Ilmiah Research and Development Student, 2(1), 152–160. https://doi.org/10.59024/jis.v2i1.578
Opit, A. N., Budiarso, N. S., & Tangkuman, S. (2024). Efektivitas penerapan pembayaran online berbasis e-Samsat dalam penerimaan pajak kendaraan bermotor pada Badan Pendapatan Daerah Provinsi Sulawesi Utara. Riset Akuntansi Dan Manajemen Pragmatis, 2(2), 172–182. https://doi.org/10.58784/ramp.103
Pajak, P., Online, Y., Badan, D. I., Kota, K., Islamyathi, A., Krystan, N., Gobel, L. Van, & Kadir, J. (2024). 3 1,2,3. 4(3), 9796–9802.
Pertiani, K., Saladin, H., & Jusmani, J. (2021). Analisis Penerapan Modernisasi Sistem Administrasi Perpajakan Pada KPP Pratama Seberang Ulu. Jurnal Media Akuntansi (Mediasi), 3(2), 182–196. https://doi.org/10.31851/jmediasi.v3i2.5491
Rahmani, N. A. B. (2022). Metodologi Penelitian Kualitatif dan Kuantitatif. In Rahmani.
Sanda, I. H., Walewangko, E. N., & Masioman, I. (2022). Analisis Sebelum dan Sesudah Penerapan E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor di Kantor Samsat Manado. Jurnal Berkala Ilmiah Efisiensi, 22(7), 61–67.
Yuni Tirtasari Siallagan, & Kusmilawaty Kusmilawaty. (2023). Efisiensi Realisasi Anggaran Belanja Dan Kinerja Keuangan Pada Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia Pematang Siantar. Jurnal Penelitian Ilmu Ekonomi Dan Keuangan Syariah, 2(1), 165–176. https://doi.org/10.59059/jupiekes.v2i1.879
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2025 Kiki Ardiani, Muhammad Lathief Ilhamy Nasution, Kusmilawaty
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
