Digitalisasi Pelayanan Publik Melalui  E-SAMSAT dalam Optimalisasi Pembayaran Pajak Kendaraan Bermotor: Studi E-Samsat di Kantor Samsat Kabupaten Sabu Raijua

Hervin Yenuwenti Gewe; William Djani; Theny Intan Berlian Kurniati Pah; Marini Sari Dewi Seger

doi:10.30640/ekonomika45.v13i2.6431

Authors

Hervin Yenuwenti Gewe Universitas Nusa Cendana
William Djani Universitas Nusa Cendana
Theny Intan Berlian Kurniati Pah Universitas Nusa Cendana
Marini Sari Dewi Seger Universitas Nusa Cendana

DOI:

https://doi.org/10.30640/ekonomika45.v13i2.6431

Keywords:

Digitalization, E-Government, E-SAMSAT, Motor Vehicle Tax, Public Service

Abstract

This study aims to analyze the implementation of public service digitalization through the E-Samsat system in optimizing Motor Vehicle Tax (PKB) payments in Sabu Raijua Regency. The research employed a qualitative method with a case study approach. Data were collected through observation, in-depth interviews, and documentation involving officials of the Regional Revenue UPTD, E-Samsat service officers, police officers, Bank NTT officers, and motor vehicle taxpayers. Data analysis used the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The study applied the e-Government theory proposed by Indrajit, which includes the dimensions of support, capacity, and value. The results show that the implementation of E-Samsat in Sabu Raijua Regency has not been optimal. In the support aspect, the implementation of E-Samsat has not been supported by specific local technical regulations, and public socialization remains limited. In the capacity aspect, limitations were found in infrastructure, internet networks, human resource competencies, and budget allocation. Meanwhile, in the value aspect, the utilization rate of E-Samsat services by the community remains low due to limited public understanding and trust in digital services. As a result, E-Samsat has not significantly contributed to optimizing Motor Vehicle Tax revenue in Sabu Raijua Regency. Therefore, strengthening policies, infrastructure, human resources, and public digital literacy is necessary to improve the effectiveness of E-Samsat implementation.

References

Antika Yuni, S., Mutia, S., Desta, N., Auliya, S. D., & N. I. (2020). Digitalisasi pelayanan publik dan era revolusi industri 4.0. Portal Resmi Pemerintah Kabupaten Jombang, 2, 358–369.

Argianti, R., & Kartini, D. S. (2025). Penerapan e-government dalam layanan administrasi kependudukan dan perizinan di daerah terpencil: Evaluasi keberhasilan dan kendala. 4039, 84–93.

Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-invoicing in Peru. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2022.104661

Dharmanto, A., Setyawati, N. W., & Woelandari, D. S. (2022). Analisis kepuasan pelanggan terhadap fasilitas pelayanan publik pada pengguna Trans Jakarta. 2(11), 3579–3590.

Fauzan, F., Fitriyah, N. S., & Zain, M. H. (2024). Birokrasi dan public governance. CV Istana Agency.

Han, F., & Zhang, D. (2024). Government digitalization and its influence on government functions transformation adopting a structural functionalism perspective: Evidence from county-level governments in China. Heliyon, 10, e37267. https://doi.org/10.1016/j.heliyon.2024.e37267

Huwaidaa, N., Kamilah, K., Islam, U., & Sumatera, N. (2024). Analisis efektivitas program e-Samsat dalam pengoptimalisasi penerimaan pajak kendaraan bermotor. 9(204), 595–602.

Indrajit, R. E. (2016). Electronic government. Andi Offset.

Jabri, A., & Ahmad, M. M. (2025). E-service quality and public trust: A foundation for effective digital service delivery in Northern Tunisian municipalities. Social Sciences & Humanities Open, 12, 102308. https://doi.org/10.1016/j.ssaho.2025.102308

Karnay, S. (2020). Penerapan electronic government pada Dinas Komunikasi Informatika Statistik dan Persandian Provinsi Sulawesi Selatan.

Kaur, S., Sagala, I. C., Fiqih, T., Hasibuan, H., & Rahman, F. (2025). Analisis penerapan layanan e-Samsat, Samsat Keliling dan Samsat Drive Thru terhadap penerimaan pajak kendaraan bermotor periode 2019–2022 di UPT PPDRD Medan.

Kennedy, A., Surya, W. H., & Wartoyo, F. X. (2024). Tantangan dan solusi penerapan e-government di Indonesia. Jurnal Terapan Pemerintahan Minangkabau, 4(2), 134–147. https://doi.org/10.33701/jtpm.v4i2.4459

Mardiasmo. (2021). Perpajakan (Edisi 2021). Andi.

Najich Alfayn, M. A. (2022). From e-government to good governance: Examining the impact of digitalization on public service delivery in Indonesia. JPW (Jurnal Politik Walisongo), 4(2), 19–40.

https://doi.org/10.21580/jpw.v4i2.14873

Nurliza Pratiwi, & Junawan Junawan. (2025). Peran Digitalisasi Dalam Meningkatkan Efektivitas Pembayaran Pajak Kendaraan Bermotor : (Studi Kasus Kota Binjai). SANTRI : Jurnal Ekonomi Dan Keuangan Islam, 3(2), 155–164. https://doi.org/10.61132/santri.v3i3.1727

Pratama, R., & Wahyuni, S. (2023). Pengaruh implementasi E-Samsat terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi dan Pajak Daerah, 5(2), 101–110.

Republik Indonesia. (2009). Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Pemerintah Republik Indonesia.

Rihi, D. W., Wadu, J., Indah, D. A. L., & Benyamin. (2025). Birokrasi digital: Tantangan dalam implementasi Sistem Pemerintahan Berbasis Elektronik (SPBE) di wilayah 3T Sabu Raijua Regency. Jurnal Trias Politika, 9(2), 310–330. https://doi.org/10.33373/jtp.v9i2.8135

Suriyani BB, La Ode Agus Said, & Astriana Syaqira. (2024). Digitalisasi layanan Samsat: Peningkatan kepatuhan pajak kendaraan bermotor melalui e-Samsat di Kabupaten Muna. Journal Publicuho, 7(4), 2111–2126. https://doi.org/10.35817/publicuho.v7i4.573

Tarmizi Ali, Moch Kurniawan Adli, & Dwi Anggi Syaputra. (2025). Analisis Efektivitas Pemeriksaan Pajak dan Implementasi Sistem Pelaporan Pajak Online terhadap Kepatuhan Wajib Pajak di Indonesia. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 3(3), 29–38. https://doi.org/10.61132/anggaran.v3i3.1579