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All Journal Siber Nusantara of Economic and Finance Review (SNEFR)
Arimbi Triswastika
Politeknik Piksi Ganesha, Jawa Tengah, Indonesia

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The Effectiveness of Drive-Thru Service Implementation in Increasing Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City Diza Khaerunnisa; Arimbi Triswastika; Candra Mecca Sufyana
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.673

Abstract

Amidst the rapid development of technology and increasing public mobility, public services are expected to become faster, more practical, and aligned with community needs. One such innovation introduced to meet this demand is the Drive Thru service at Samsat Soekarno Hatta, Bandung. This study aims to assess the effectiveness of the service in improving the collection of Motor Vehicle Tax (PKB). Using a quantitative approach and simple linear regression analysis, data were collected through direct observation, questionnaires distributed to taxpayers, and documentation of tax revenue over the past two years. The results show that the Drive Thru service has a positive impact on the ease of tax payment and significantly contributes to increasing PKB revenue. This innovation demonstrates that fast, efficient, and convenient services can encourage taxpayer compliance and enhance public trust in government service systems. Therefore, the Drive Thru service deserves to be considered a model for modern service delivery in support of technology-based bureaucratic reform.
The Influence of The BBNKB Ii Exemption Policy and The Tax Amnesty Program on Taxpayer Compliance at P3D Iii Samsat Soekarno Hatta, Bandung City Muhamad Tajiri; Arimbi Triswastika; Muhamad Prakarsa Al Qadr Saleh
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.674

Abstract

The lack of public awareness in fulfilling the obligation to pay vehicle taxes owned can result in various consequences such as arrears and fines due to late payment of vehicle taxes. In response to this situation, the local government provides solutions to overcome the burden on the community. This article aims to determine the effect of the bbnkb II exemption policy and the amnesty program on taxpayer compliance at P3D III Samsat Soekarno Hatta, Bandung City. The type of method applied in this study is a quantitative approach. The data collection technique in this study was carried out through distributing questionnaires to taxpayers as the main respondents at Samsat Soekarno Hatta, Bandung City and observation. All data were processed and analyzed through multiple linear regression methods using SPSS 22. This article found that there was a significant effect of the bbnkb II exemption policy on taxpayer compliance, while there was no effect of the amnesty program on taxpayer compliance. However, when both policies were analyzed simultaneously, a significant effect was found on taxpayer compliance.
The Effect of Mobile Samsat Services and Drive-Thru Samsat Services on Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City Muthmainah Muthmainah; Arimbi Triswastika; Adhita Arif Setyawan
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.677

Abstract

Tax is one of the state revenues in Indonesia, one of which is Motor Vehicle Tax, which in its administration and management is the task of the Samsat office where in the office there are several programs including the mobile Samsat program and the drive-thru Samsat. This study aims to determine how influential the mobile Samsat and drive-thru Samsat programs are in tax revenue in the city of Bandung. The analysis method used in this study is Quantitative Descriptive which is analyzed first using the classical assumption test and then analyzed using multiple linear regression. It is concluded that the Mobile Samsat and Drive Thru Samsat partially and simultaneously where the results both have a significant influence on Motor Vehicle Tax Revenue at the Soekarno Hatta Samsat, Bandung City.
Co-Authors Adhita Arif Setyawan Candra Mecca Sufyana Diza Khaerunnisa Muhamad Prakarsa Al Qadr Saleh Muhamad Tajiri Muthmainah Muthmainah