Efektivitas Layanan Aplikasi Samsat Mobile Jawa Barat Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Masa Pandemi Covid-19 Di Kota Bekasi

Abstract

Motor vehicle tax is one of the most potential sources of Locally-Generated Revenue (PAD). Therefore, the government innovates motor vehicle tax payment services through, one of them, the SAMBARA (West Java Samsat Mobile), the SAMBARA application is an application that can be used to make tax payments motorized vehicles using a smartphone, with this application taxpayers can still carry out their tax obligations during the Covid-19 pandemic. This study was conducted to analyze the effectiveness of the Sambara application service in an effort to improve taxpayer compliance in paying motor vehicle taxes during the Covid-19 Pandemic in Bekasi City, the obstacles that emerged in the Sambara Application service, and the efforts made by the Samsat and Taxpayersto overcome them. The research method used is a qualitative approach with descriptive research type. This research was conducted at the Bekasi City Samsat Joint Office and the informants in this study were Motor Vehicle Taxpayers who used the Sambara application. The results of this study indicate that the West Java Samsat Mobile Application (Sambara) service is still not effective. In percentage, the number of motor vehicle taxpayers who use the application is still very low, i.e 0.00% in 2018, 0.82% in 2019, and 2.06% in 2020 if the percentage result is less than 75%, then it’s classified as ineffective. Thus, the Sambara application is said to be ineffective in increasing the compliance of motor vehicle taxpayers in Bekasi City.