Ibrahim, Ardiman and Sudrajat, Ihwan (2025) PEMUNGUTAN PAJAK KENDARAAN BERMOTOR SECARA ONLINE DI KOTA TIDORE KEPULAUAN PROVINSI MALUKU UTARA. Other thesis, IPDN.
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Abstract
ABSTRACTProblem Statement/Background (GAP): The Government of Tidore Kepulauan City has implemented an online Motor Vehicle Tax (PKB) payment system through e-SAMSAT since 2020. However, public adoption remains low. Digital literacy limitations, lack of technological access, and the persistence of manual payment habits are the primary challenges in implementing this policy. Purpose: This study aims to evaluate the effectiveness of online PKB collection in Tidore Kepulauan City and identify the inhibiting factors and strategic efforts undertaken by the local government. Method: This research uses a mixed methods approach with a sequential exploratory design, beginning with qualitative data collection through semi-structured interviews with Samsat officials and taxpayers, followed by a quantitative survey of 61 respondents. The analysis is conducted using the Technology Acceptance Model (TAM), covering four key dimensions: perceived usefulness, perceived ease of use, attitude toward using, and behavioral intention to use. Data analysis also incorporates the interactive model by Miles and Huberman and descriptive statistical analysis. Result: The findings reveal that across the four TAM dimensions, the e-SAMSAT system has delivered benefits in terms of process acceleration and cost savings. However, it still faces technical issues and low user satisfaction. While ease of navigation and the availability of user guides assist taxpayers, frequent technical problems reduce user trust. User interest and behavioral intention to use remain limited due to barriers in technology access and information dissemination Conclusion: The effectiveness of the online PKB payment system in Tidore Kepulauan City is not yet optimal. Improvement efforts are focused on expanding telecommunication infrastructure, strengthening digital education, involving community leaders, and developing a more user-friendly SIGNAL application. These strategies are expected to support a more inclusive and sustainable transformation of digital tax services.Keywords: Analysis, Motor Vehicle Tax, Digitalizatione-SAMSAT, Technology Acceptance Model, 1ABSTRAKPermasalahan/Latar Belakang (GAP): Pemerintah Kota Tidore Kepulauan telah menerapkan sistem pembayaran Pajak Kendaraan Bermotor (PKB) secara online melalui eSAMSAT sejak tahun 2020, namun adopsi oleh masyarakat masih rendah. Keterbatasan literasi digital, akses teknologi, serta kebiasaan pembayaran manual menjadi tantangan utama dalam implementasi kebijakan ini. Tujuan: Penelitian ini bertujuan untuk mengevaluasi efektivitas pemungutan PKB secara online di Kota Tidore Kepulauan dan mengidentifikasi faktor penghambat serta upaya strategis yang dilakukan pemerintah daerah. Metode: Penelitian ini menggunakan pendekatan mixed methods dengan desain sequential exploratory, diawali dengan pengumpulan data kualitatif melalui wawancara semistruktur terhadap petugas Samsat dan wajib pajak, kemudian dilanjutkan dengan survei kuantitatif terhadap 61 responden. Analisis dilakukan dengan pendekatan Technology Acceptance Model(TAM) melalui empat dimensi yakni perceived usefulness, perceived ease of use, attitude toward using, dan behavioral intention to use dan dilakukan melalui model interaktif Miles dan Huberman serta analisis statistik deskriptif. Hasil/Temuan: Hasil penelitian menunjukkan bahwa dari empat dimensi TAM bahwa sistem e-SAMSAT telah memberikan manfaat berupa percepatan proses dan penghematan biaya, namun masih menghadapi kendala teknis dan rendahnya kepuasan pengguna. Kemudahan navigasi dan ketersediaan panduan cukup membantu pengguna, tetapi frekuensi masalah teknis menurunkan kepercayaan. Minat dan perilaku penggunaan juga masih terbatas akibat hambatan akses teknologi dan informasi. Kesimpulan: Efektivitas sistem pembayaran PKB secara online di Kota Tidore Kepulauan belum optimal. Upaya peningkatan difokuskan pada pemerataan infrastruktur telekomunikasi, penguatan edukasi digital, pelibatan tokoh masyarakat, serta pengembangan aplikasi SIGNAL yang lebih ramah pengguna. Strategi ini diharapkan dapat mendorong transformasi layanan pajak berbasis digital secara inklusif dan berkelanjutan.Kata kunci: Analisis, Pajak Kendaraan Bermotor, e-SAMSAT, Technology Acceptance Model, DigitalisasiI.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 16 Jul 2025 01:04 |
| Last Modified: | 16 Jul 2025 01:04 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/24321 |
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