Arief, Muhammad Irshal Nabiel and Lestari, Eko Budi (2025) INOVASI “SAMSAT APUNG” DALAM PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KABUPATEN HALMAHERA SELATAN. Other thesis, Institut Pemerintahan Dalam Negeri.
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INOVASI “SAMSAT APUNG” DALAM PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KABUPATEN HALMAHERA SELATAN.pdf Download (718kB) | Preview |
Abstract
Problem/Background (GAP): The Motor Vehicle Tax (PKB) collection system in remote areas such as South Halmahera Regency faces quite severe geographical constraints, considering that this area consists of hundreds of islands that are widely spread. This condition causes low effectiveness and efficiency of tax revenue because public access to tax payment services is very limited. Although public service innovations such as Samsat Apung have been operated since 2018 to reach people on small islands, until now there has been no study that comprehensively evaluates the effectiveness and obstacles in its implementation. Thus, there are research gaps that need to be filled through studies that assess the success of these innovations and the factors that influence them. Purpose: This study aims to determine the success of Samsat Apung innovation in the payment of Motor Vehicle Tax in South Halmahera Regency and identify supporting and inhibiting factors for the implementation of these services using innovation theory according to Fontana. Methods: This study uses a qualitative method with a descriptive design and an inductive approach. The data collection technique was carried out through in-depth interviews and documentation of the implementation of the Samsat Floating service. Results: The results of the study show that Samsat Apung makes a significant contribution in facilitating tax payment services as shown through the dimensions of Innovation Input: the existence of effective fund allocation, systematic time management, and the availability of adequate and skilled labor; the dimension of the Innovation Development Process: showing effective socialization methods, rapid adoption by the community, and flexibility in dealing with environmental changes; and Innovation Final Result dimensions: there is an increase in service efficiency, an increase in regional income, and an increase in the satisfaction of the people served. Conclusion: The Samsat Floating innovation has succeeded in increasing access and ease of motor vehicle tax payment services for island communities in South Halmahera Regency. Although effective in answering geographical problems, there is a need for the development of independent routes and operational systems so that the scope of services can be expanded and more optimal. Keywords: Innovation, Samsat Abuy, Motor Vehicle Tax. Permasalahan/Latar Belakang (GAP): Masyarakat di Halmahera Selatan kesulitan membayar pajak kendaraan bermotor karena terbatasnya akses ke layanan Samsat akibat kondisi geografis kepulauan. Jarak tempuh yang jauh, minimnya transportasi, dan cuaca ekstrem menyebabkan banyak kendaraan tidak terdaftar atau pajaknya tidak dibayar. Hal ini menurunkan kepatuhan wajib pajak dan berdampak pada rendahnya penerimaan pajak daerah. Inovasi Samsat Apung hadir sebagai solusi, namun efektivitasnya belum dievaluasi secara mendalam. Tujuan: Penelitian ini bertujuan untuk mengetahui keberhasilan inovasi Samsat Apung dalam pembayaran Pajak Kendaraan Bermotor di Kabupaten Halmahera Selatan Metode: Penelitian ini menggunakan metode kualitatif dengan desain deskriptif dan pendekatan induktif. Teknik pengumpulan data dilakukan melalui wawancara mendalam dan dokumentasi terhadap pelaksanaan layanan Samsat Apung. Hasil: Hasil penelitian menunjukkan bahwa Samsat Apung memberikan kontribusi signifikan dalam memudahkan pelayanan pembayaran pajak dengan ditunjukkan melalui dimensi Input Inovasi: adanya kesiapan infrastruktur dasar dan SDM yang mendukung efektivitas layanan Samsat Apung; dimensi Proses Pengembangan Inovasi: menunjukkan bahwa samsat apung fleksibel dan mampu menyesuaikan dengan tantangan geografis dan sosial setempat; serta dimensi Hasil Akhir Inovasi: Samsat Apung berhasil meningkatkan kinerja pelayanan publik secara signifikan dengan meningkatkan penerimaan pajak kendaraan bermotor. Kesimpulan: Inovasi Samsat Apung telah berhasil meningkatkan akses dan kemudahan pelayanan pembayaran pajak kendaraan bermotor bagi masyarakat pulau di Kabupaten Halmahera Selatan. Meski efektif dalam menjawab persoalan geografis, perlu adanya pengembangan rute dan sistem operasional mandiri agar cakupan layanan dapat diperluas dan lebih optimal. Kata Kunci: Inovasi, Samsat Apung, Pajak Kendaraan Bermotor.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 May 2025 03:30 |
| Last Modified: | 27 May 2025 03:30 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22296 |
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