Improving Motor Vehicle Tax Payment Services at the UPTB in the Gowa Samsat Area through the SAMKEPO Program
JEL Classification: H21, H83, H71, O33, D73, R58
DOI:
https://doi.org/10.55885/jmap.v6i1.732Keywords:
SAMKEPO, Motor Vehicle Tax, Public Service InnovationAbstract
This study analyzes the effectiveness of the Remote Mobile Samsat (SAMKEPO) program in improving motor vehicle tax payment services at the UPTB Samsat Gowa, South Sulawesi. SAMKEPO was developed to address low taxpayer compliance in remote areas due to geographical barriers, limited accessibility, and inadequate service quality in conventional systems. Using a qualitative approach, data were collected through in-depth interviews, participant observation, document analysis, and literature review involving taxpayers, Samsat officers, and policymakers. Findings show that SAMKEPO significantly improved service coverage up by 40% and increased taxpayer compliance by 25–35%. The program reduced average service time from 2–3 hours to 15–30 minutes, lowered arrears by 35%, and enhanced public satisfaction by 90% among users. Key success factors include adequate infrastructure and logistics, skilled and empathetic human resources, community engagement through local leaders, and alignment of service schedules with socio-economic activities. Technology integration, such as real-time database access and on-site digital payments, increased transparency and efficiency, while collaborative governance between agencies strengthened operational synergy. However, challenges remain in digital literacy, network connectivity, and service expansion to more remote districts. The study recommends optimizing the SAMSAT mobile application with accessible features, strengthening digital literacy programs, and enhancing inter-agency collaboration to ensure sustainable improvement. SAMKEPO demonstrates that integrating technology, mobility, and community-based approaches can modernize public tax services, foster compliance, and contribute to regional revenue growth, making it a replicable model for other regions in Indonesia.References
Almalki, A., & Aziz, H. A. (2021). Public acceptance of e-government services: Applying Technology Acceptance Model (TAM). Government Information Quarterly, 38(2), 101568. https://doi.org/10.1016/j.giq.2021.101568
Ansell, C., & Gash, A. (2008). Collaborative governance in theory and practice. Journal of public administration research and theory, 18(4), 543-571. https://doi.org/10.1093/jopart/mum032
Ariyanti, D., & Yasin, A. (2024). The Effectiveness of Motor Vehicle Tax Reduction Program in Increasing Local Revenue. EKSYAR: Ekonomi Syari'ah dan Bisnis Islam (e-Journal), 11(2), 122-132. https://doi.org/10.54956/eksyar.v11i2.631
Arman, A. (2021). Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring. Point of View Research Accounting and Auditing, 2(2), 144-149.
Aryanti, A. & Bagja, H. N. (2023). The Influence of The Motor Vehicle Tax Collection System (PKB) On Tax Compliance In The City Of Bandung (Case Study Of Motorized Vehicle Taxpayers In Mobile Samsat S Ervices Region I Pajajaran City Of Bandung). Jurnal Darma Agung, 31(1), 85. https://doi.org/10.46930/ojsuda.v31i1.2946
Awainah, N., Sulfiana, N., Nurhaedah, N., Jamaluddin, J., & Aminullah, A. (2024). Peran infrastruktur dalam mendorong pertumbuhan ekonomi dan peningkatan kualitas hidup masyarakat. Jurnal Review Pendidikan dan Pengajaran, 7(3), 6847–6854.
Barney, J. B., Ketchen, D. J., & Wright, M. (2021). Resource-Based Theory and the Value Creation Framework. Journal of Management, 47(7), 1936-1955.
Belahouaoui, R., & Attak, E. H. (2025). Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies. International Journal of Law and Management, 67(6), 632-653. https://doi.org/10.1108/IJLMA-02-2024-0064
Cahyadi, R. (2024). Taxes and Infrastructure Development: A Review from Various Countries. Advances in Taxation Research, 2(3), 132-142. https://doi.org/10.60079/atr.v2i3.349
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Dwianika, A. and Biasini, N. (2021). The Tax Communication Strategy for Urban Society: Survey on Individual Tax Compliance In Indonesia. Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 Octo. https://doi.org/10.4108/eai.21-10-2020.2311866
Fajar, M. N., Fikri, A., Arkan, M. T., & Sahara, S. (2023). Lemahnya mutu kualitas infrastruktur logistik di Indonesia berdampak pada perekonomian nasional. Cross border, 6(1), 389–399.
Glaser, M. A., & Hildreth, W. B. (1999). Service delivery satisfaction and willingness to pay taxes: Citizen recognition of local government performance. Public Productivity & Management Review, 48-67. https://doi.org/10.2307/3380792
Hartanto, G. S., & Sugiharti, D. K. (2019). The Impact of the Motor Vehicle Tax Grace on the Increase of the West Java Province’s Locally Generated Revenue. Padjadjaran Jurnal Ilmu Hukum (Journal of Law), 6(1), 3. https://doi.org/10.22304/pjih.v6n1.a7
Idrus, M. (2024). Efficiency of Tax Administration and Its Influence on Taxpayer Compliance. Economics and Digital Business Review, 5(2), 889-913. https://doi.org/10.37531/ecotal.v5i2.1306
Kahlke, R. (2014). Generic Qualitative Approaches: Pitfalls And Benefits Of Methodological Mixology. International Journal of Qualitative Methods, 13(1), 37-52. https://doi.org/10.1177/160940691401300119
Karnouskos, S. (2009). Mobile payment: a journey through existing procedures and standardization initiatives. IEEE Communications Surveys & Tutorials, 6(4), 44-66. https://doi.org/10.1109/COMST.2004.5342298
Kartodiharjo, H., & Suhardjito, D. (2020). Analisis Sosial Budaya dalam Kebijakan Pembangunan Desa. Jakarta: Pustaka Mandiri.
Karttunen, E., Jääskeläinen, A., Malacina, I., Lintukangas, K., Kähkönen, A.-K., & Vos, F. G. S. (2024). Dynamic capabilities view on value creation in public procurement. Journal of Public Procurement, 24(1).
Kemuning, P., Djaelani, Y., & Sari, D. Y. A. (2022). The Influence of The Implementation Of E-Filling And E-Billing on Individual Taxpayer Compliance with Tax Socialization and Understanding of The Internet as Moderating Variables. Economics, Business, Accounting &Amp; Society Review, 1(1). https://doi.org/10.55980/ebasr.v1i1.2
Lestari, A. A., & Sari, O. F. W. (2021). The Effectiveness Of Motor Vehicle Tax Collection On Increasing West Java Regional Original Income. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 14(2), 240-246. https://doi.org/10.51903/kompak.v14i1.496
Liu, C., & Wang, L. (2023). Digital Resources and Public Service Innovation: A Resource-Based View. Government Information Quarterly, 40(1), 101-115.
Makhmudi, C. (2025). Policy Strategies to Increase Motor Vehicle Tax Revenue to Support Regional Development in Lampung Province. Journal Corner of Education, Linguistics, and Literature, 4(4), 439-449. https://doi.org/10.54012/jcell.v4i4.468
Manzhura, O., Pochenchuk, G., & Kraus, N. (2022). Innovative changes in financial and tax systems in the conditions of digital transformation. Baltic Journal of Economic Studies, 8(1), 94-102.
Mengistu, D., Zo, H., & Rho, J. J. (2009, November). M-government: opportunities and challenges to deliver mobile government services in developing countries. In 2009 Fourth International Conference on Computer Sciences and Convergence Information Technology (pp. 1445-1450). IEEE. https://doi.org/10.1109/ICCIT.2009.171
Nkundabanyanga, S. K., Mvura, P., Nyamuyonjo, D., Opiso, J., & Nakabuye, Z. (2017). Tax compliance in a developing country: Understanding taxpayers’ compliance decision by their perceptions. Journal of Economic Studies, 44(6), 931-957. https://doi.org/10.1108/JES-03-2016-0061
Nurhidayah, S, W., Rachmat, Z., & Amriadi (2023). The Influence of Modernization of Tax Administration and Organizational Culture on Tax Revenues Through Taxpayer Motivation. Journal of Contemporary Accounting, 115-125. https://doi.org/10.20885/jca.vol5.iss2.art5
Pamisetty, V. (2024). AI-Driven Decision Support for Taxation and Unclaimed Property Management: Enhancing Efficiency through Big Data and Cloud Integration. European Journal of Analytics and Artificial Intelligence (EJAAI) p-ISSN 3050-9556 en e-ISSN 3050-9564, 2(1).
Paroli, P. (2023). Optimizing Tax Apparatus Performance Management in Implementing a Modern Tax Administration System. Atestasi: Jurnal Ilmiah Akuntansi, 6(2), 785-796. https://doi.org/10.57178/atestasi.v6i2.774
Prihandoko, N. D., & Rahmanda, G. A. (2024). Modernization system taxation in the midst of the digital economy wave: A study literature. Amnesty: Jurnal Riset Perpajakan, 7(2), 235-243.
Putrevu, J., & Mertzanis, C. (2024). The adoption of digital payments in emerging economies: challenges and policy responses. Digital Policy, Regulation and Governance, 26(5), 476-500. https://doi.org/10.1108/DPRG-06-2023-0077
Rogers, E. M. (2003). Diffusion of Innovations (5th ed.). New York: Free Press.
Saragih, A. H., Reyhani, Q., Setyowati, M. S., & Hendrawan, A. (2023). The potential of an artificial intelligence (AI) application for the tax administration system’s modernization: the case of Indonesia. Artificial Intelligence and Law, 31(3), 491-514. https://doi.org/10.1007/s10506-022-09321-y
Shirazi, R., & Somerville, K. (2018). Service Delivery in Culturally Diverse Communities: A Framework for Effective Practice. Public Management Review, 20(6), 876–893.
Sofianti, R., Afifuddin, A., & Suyeno, S. (2021). EVALUASI KEBIJAKAN PELAYANAN PAJAK KENDARAAN BERMOTOR DI KOTA MALANG (Studi Pada Pelayanan SAMLING SAMSAT Kota Malang). Respon Publik, 15(10), 24-32.
Stiglingh, M. (2013). E-Service Quality Framework In A Revenue Authority Setting For South Africa. International Business &Amp; Economics Research Journal (IBER), 12(3), 265. https://doi.org/10.19030/iber.v12i3.7670
Subroto, V. K., & Sudibyo, S. K. (2025). Assessing the Contribution and Effectiveness of Motor Vehicle Taxes in Enhancing Regional Revenue: Evidence from Central Java Province. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 18(2), 725-743. https://doi.org/10.51903/kompak.v18i2.3161
Supriyanto. (2022). Partisipasi Tokoh Masyarakat dalam Pelayanan Publik di Wilayah Pedesaan. Jurnal Ilmu Pemerintahan Nusantara, 8(2), 131–142.
Timilsina, G. R., & Dulal, H. B. (2008). Fiscal policy instruments for reducing congestion and atmospheric emissions in the transport sector: A review. World Bank policy research working paper, (4652).
Tremblay, D., Turcotte, A., Touati, N., Poder, T. G., Kilpatrick, K., Bilodeau, K., … & Giordano, É. (2022). Development And Use Of Research Vignettes To Collect Qualitative Data From Healthcare Professionals: A Scoping Review. BMJ Open, 12(1), e057095. https://doi.org/10.1136/bmjopen-2021-057095
Wang, Q., Su, M., Zhang, M., & Li, R. (2021). Integrating digital technologies and public health to fight Covid-19 pandemic: key technologies, applications, challenges and outlook of digital healthcare. International Journal of Environmental Research and Public Health, 18(11), 6053. https://doi.org/10.3390/ijerph18116053
Wangsa, I. D., Vanany, I., & Siswanto, N. (2023). The optimal tax incentive and subsidy to promote electric trucks in Indonesia: Insight for government and industry. Case Studies on Transport Policy, 11, 100966. https://doi.org/10.1016/j.cstp.2023.100966
Wardani, D. K. (2020). Pengaruh Program E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta). Akmenika: Jurnal Akuntansi Dan Manajemen, 15(2). https://doi.org/10.31316/akmenika.v15i2.999
Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance, 2(1), 1-13. https://doi.org/10.33005/jasf.v2i1.20
Zamzami, Z., Dahmiri, D., & Parkhurst, H. (2023). Strategic enhancement of motor vehicle taxation in Jambi Province: A pathway to strengthened regional fiscal autonomy. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 11(4), 297-306. https://doi.org/10.22437/ppd.v11i4.24058
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Journal of Management and Administration Provision
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Licensing Statement
Journal of Management and Administration Provision operates under articles of this journal licensed under a https://creativecommons.org/licenses/by/4.0. This allows for the reproduction of articles, free of submissions charge, with the appropriate citation information. All authors publishing with the Journal of Management and Administration Provision accept these as the terms of publication.
