INNOVATION IN DIGITAL MOTOR VEHICLE TAX PAYMENT THROUGH E-SAMSAT IN SIDOARJO REGENCY: CHALLENGES AND OPPORTUNITIES IN IMPLEMENTATION
Downloads
Objective: This study aims to analyze the implementation of the E-Samsat system for motor vehicle tax payments in Sidoarjo Regency, with a focus on its challenges and opportunities in enhancing efficiency and public compliance. Method: A mixed-methods approach was employed, combining qualitative and quantitative data through taxpayer surveys, interviews with government officials, and secondary sources such as governmental reports and prior studies on digital taxation. Qualitative data were analyzed thematically, while quantitative data were examined using descriptive statistics. Results: The findings indicate that the E-Samsat system has improved accessibility and convenience for taxpayers, yet significant challenges persist, including inadequate internet infrastructure in rural areas, low levels of digital literacy, and concerns regarding system security. Despite these barriers, the study highlights opportunities for strengthening public compliance and government revenue through infrastructure improvements, expanded socialization programs, and enhanced security measures. Novelty: This research contributes new insights into the digital transformation of taxation systems in Indonesia by addressing both the limitations and potential of E-Samsat. The study offers practical recommendations for optimizing system effectiveness and provides a framework for advancing efficient and sustainable public service innovations in local governance.
S. Devaranti, HA Murodi, and M. Machrunnisa, “Motor Vehicle Tax Service Innovation Through the Signal Application (National Digital Samsat) at the UPTD Samsat Balaraja Office, Tangerang Regency,” J. Adm. Negara , vol. 29, no. 2, pp. 127–146, 2023.
R. Bahtiar, R. Myrna, and E. Susanti, “Digital government in motor vehicle tax payments based on the West Java Samsat Mobile (Sambara) application in West Java,” Collaboration J. Adm. Public , vol. 7, no. 2, pp. 230–253, 2021.
AH Saragih, A. Hendrawan, and N. Susilawati, “Implementation of electronic SAMSAT to improve administrative convenience in collecting motor vehicle tax (Study in Bali Province),” J. ASET (Research Accounting) Vol , vol. 11, no. 1, 2019.
FN Siregar, “E-Samsat Service Innovation in Motor Vehicle Tax Payment at the North Medan Samsat Office.” Malikussaleh University, 2024.
A. Hidayat, “PUBLIC SERVICE INNOVATION STARTING WITH E-SAMSAT STUDY IN MATARAM CITY,” J. Appl. Econ. Bus. Glob. , vol. 1, no. 1, pp. 30–42, 2025.
S. Pohan, R. Ivana, and F. Kurniasih, “North Sumatra E-Samsat System with Dignity: An Innovation to Improve Public Services,” J. Ilmu Commun. Dan Sos. Polit. , vol. 1, no. 2, pp. 116–126, 2023.
SA Maghfira, NI Sagita, and J. Sutisna, “Effectiveness of the Implementation of E-Samsat Services by the West Java Provincial Bapenda in an Effort to Increase Public Compliance in Paying Motor Vehicle Tax in the City of Bandung,” J. Adm. Government. , vol. 3, no. 1, pp. 75–86, 2023.
D. Darmawan, H. Sakawati, and I. Ismail, “Public Sector Innovation in Motor Vehicle Tax Payment Services in Makassar City.” STATE UNIVERSITY OF MAKASSAR, 2018.
MIN Arief and EB Lestari, “THE INNOVATION OF THE 'FLOATING SAMSAT' IN PAYING MOTOR VEHICLE TAX IN SOUTH HALMAHERA REGENCY.” Institute of Domestic Government, 2025.
NR Setyawan, R. Kalalinggi, and R. Anggraeiny, “Public service innovation through the e-samsat program at the Samarinda City Samsat Office,” EJournal Pemerintah. Integr. , vol. 7, no. 1, pp. 11–20, 2019.
H. Haryadi and H. Ernandi, “The Effect of the PKB Amnesty Program, E-Samsat System, Tax Socialization and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance with Service Quality as a Moderating Variable in Sidoarjo Regency,” Innov. Technol. Methodical Res. J. , vol. 3, no. 2, p. 12, 2024.
R. Restina and PZ Sari, “The effect of taxpayer compliance, tax amnesty program and E-Samsat services on motor vehicle tax revenue at the East Surabaya Samsat Office,” J. Competence of Social Sciences , vol. 2, no. 1, pp. 20–31, 2023.
HA Safrida, "The Influence of Tax Understanding, Taxpayer Awareness and the E-Samsat System in the Covid-19 Era on the Implementation of Motor Vehicle Tax Payments Instructions in Sidoarjo," Indonesia. J. Law Econ. Rev. , vol. 16, pp. 10–21070, 2022.
EN Yuanne, “ANALYSIS OF THE EFFECTIVENESS OF E-SAMSAT IMPLEMENTATION IN EFFORTS TO INCREASE MOTOR VEHICLE TAX REVENUE IN SIDOARJO REGENCY IN 2017-2019.” PGRI ADIBUANA UNIVERSITY SURABAYA, 2020.
BA Kurniawan, I. Ismail, and MJ Alverdo, “IMPLEMENTATION OF THE E-SAMSAT PROGRAM IN ORDER TO IMPROVE AND SIMPLIFY PUBLIC SERVICES AT THE SIDOARJO BAPENDA UPT OFFICE,” J. Sos. Hum. Sigli , vol. 6, no. 2, pp. 406–411, 2023.
N. Hidayati, “E-GOVERNMENT IN PUBLIC SERVICES (Case Study on Inhibiting Factors of Innovation in East Java E-Samsat Services in Gresik Regency),” Student. Study Program of State Administration Science, Faculty of Social and Political Sciences, Airlangga University, Public Policy and Management , vol. 4, p. 103, 2016.
T. Fitriyah, "THE INFLUENCE OF MOTOR VEHICLE TAX (PKB) BLEACHING AND UNDERSTANDING OF E-SAMSAT ON MOTOR VEHICLE TAXPAYER COMPLIANCE MODERATED BY TAXATION SOCIALIZATION," Oikos J. Kaji. Educator. Econ. And Economics. , vol. 8, no. 2, pp. 278–287, 2024.
R. Saputra, “The Influence of the Tax Amnesty Program, Exemption from Transfer Fees and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance (Study on SAMSAT Taxpayers in Sidoarjo Regency).” Hayam Wuruk Perbanas University Surabaya, 2023.
N. Nurainiyah and IU Choiriyah, "Achieving Goals in Effectiveness of the Two-Wheel Vehicle Tax Clearance Program at the Joint Office of SAMSAT Krian, Sidoarjo Regency," Indonesia. J. Law Econ. Rev. , vol. 14, pp. 10–21070, 2022.
R. Ambarwati, M. Astuti, R. Dijaya, and PP Rumah, Strengthening Intention to Use e-Samsat Services for Motor Vehicle Taxpayers in Sidoarjo . Pustaka Rumah C1nta Publisher, 2020.
MF Zilda, D. Miradhia, and R. Pancasilawan, “Implementation of the E-Samsat Program in West Java,” JANE-Jurnal Adm. Negara , vol. 13, no. 2, pp. 161–170, 2022.
A. Winasari, “The Influence of Knowledge, Awareness, Sanctions, and the E-SAMSAT System on Motor Vehicle Taxpayer Compliance in Subang Regency. (Case Study at the Subang Samsat Office),” Prism. (Accounting Student Research Platform) , vol. 1, no. 1, pp. 11–19, 2020.
CS Alverina and N. Rahmi, “The effect of the E-Samsat and mobile Samsat programs on motor vehicle taxpayer compliance in the Central Jakarta area,” J. Public Administration Science , vol. 2, no. 6, pp. 581–591, 2021.
WA Sulistyowati, I. Alrajawy, A. Yulianto, O. Isaac, and A. Ameen, "Factors contributing to e-government adoption in Indonesia—an extended technology acceptance model with trust: a conceptual framework," in Intelligent Computing and Innovation on Data Science: Proceedings of ICTIDS 2019 , Springer, 2021, pp. 651–658.
H. Mintawati, Democratization and Globalization . P4I Publisher, 2022.
P. Patriandari, M. Abdurrosyid, and L. Dyahningrum, "Tax System Modernization and Incentive Policies' Impact On Taxpayer Compliance In Motor Vehicle Tax E-Payment," Quant. Econ. Manag. Stud. , vol. 3, no. 6, pp. 976–982, 2022.
N. Rulandari, A. Natision, V. Van Kommer, AP Kesmawan, and S. Suryanih, "Analysis of the effectiveness of taxpayer data security in implementing tax obligations at the directorate general of taxes," J. Gov. Public Policy , vol. 9, no. 3, pp. 241–254, 2022.
N. Adhisty, M. Labolo, and Y. Rusfiana, "Implementation of E-Government in the Online Motor Vehicle Tax Collection System (E-Samsat) in the Regional Technical Implementation Unit of the One-Stop Single Administration System in Binjai City, North Sumatra Province," J. Sci. , vol. 13, no. 2, 2024.
HN Fitri, RN Muhammad, and M. Rosmiati, “Policy Analysis of E-SAMSAT Implementation of Motor Vehicle Tax Payments in Increasing Regional Original Income,” Indones. Account. Res. J. , vol. 1, no. 2, pp. 339–348, 2021.
AN Opit, NS Budiarso, and S. Tangkuman, “Effectiveness of implementing e-Samsat-based online payments in motor vehicle tax revenue at the North Sulawesi Provincial Regional Revenue Agency,” Ris. Account. and Pragmatic Management , vol. 2, no. 2, pp. 172–182, 2024.
N. Oktavianto, N. Afifah, and VS Den Ka, “Effectiveness of E-Samsat acceptance as a medium for motor vehicle tax payment,” J. Pabean. , vol. 3, no. 2, pp. 197–206, 2021.
M. Irsan, “Analysis of the Effectiveness of Motor Vehicle Tax (PKB) Payments on Motor Vehicle Tax Revenue,” Balance. J. Accounting and Management , vol. 1, no. 2, pp. 267–272, 2022.
E. Zubaidah and EF Lubis, “Innovation of e-Samsat Application Services in Motor Vehicle Tax Payments in Riau Province,” J. Niara , vol. 14, no. 2, pp. 120–125, 2021.
M. Cendana and BL Pradana, “Analysis of the Influence of Taxpayer Awareness and Taxpayer Knowledge on Compliance in Paying Motor Vehicle Tax (PKB) in the DKI Jakarta Region,” J. Bina Akunt. , vol. 8, no. 1, pp. 22–33, 2021.
E. Irianingsih, “The Influence of Taxpayer Awareness, Tax Service and Tax Administration Sanctions on Taxpayer Compliance in Paying Motor Vehicle Tax (PKB) (Study at the Sleman Samsat Motor Vehicle Tax Service Office),” PGRI Yogyakarta University , 2015.
IMH Dwipayana, PEDM Dewi, and INP Yasa, “The Influence of the Samsat Corner Program, Mobile Samsat and Taxpayer Satisfaction on Taxpayer Compliance in Paying Motor Vehicle Tax (PKB) (Empirical Study at the Joint Office of the Integrated Administration System Under One Roof (SAMSAT) Denpasar),” JIMAT (Journal of Accounting Students) Undiksha , vol. 8, no. 2, 2017.
M. Mirza and S. Yanna, “The Effect of Service Quality on Taxpayer Satisfaction in Paying Motor Vehicle Tax at the UPTD Samsat Office,” Lentera J. Ilm. Sains, Technol. Ekon. Sos. Dan Budaya , vol. 6, no. 2, pp. 31–34, 2022.
Copyright (c) 2025 Meifa Nur Fa’izah, Lailul Mursyidah
This work is licensed under a Creative Commons Attribution 4.0 International License.
