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Journal : Journal of Management and Administration Provision

Improving Motor Vehicle Tax Payment Services at the UPTB in the Gowa Samsat Area through the SAMKEPO Program: JEL Classification: H21, H83, H71, O33, D73, R58 Taufikurrahman, Taufikurrahman; Hamid, Muliyadi; Arief, Abdul Samad
Journal of Management and Administration Provision Vol. 6 No. 1 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i1.732

Abstract

This study analyzes the effectiveness of the Remote Mobile Samsat (SAMKEPO) program in improving motor vehicle tax payment services at the UPTB Samsat Gowa, South Sulawesi. SAMKEPO was developed to address low taxpayer compliance in remote areas due to geographical barriers, limited accessibility, and inadequate service quality in conventional systems. Using a qualitative approach, data were collected through in-depth interviews, participant observation, document analysis, and literature review involving taxpayers, Samsat officers, and policymakers. Findings show that SAMKEPO significantly improved service coverage up by 40% and increased taxpayer compliance by 25–35%. The program reduced average service time from 2–3 hours to 15–30 minutes, lowered arrears by 35%, and enhanced public satisfaction by 90% among users. Key success factors include adequate infrastructure and logistics, skilled and empathetic human resources, community engagement through local leaders, and alignment of service schedules with socio-economic activities. Technology integration, such as real-time database access and on-site digital payments, increased transparency and efficiency, while collaborative governance between agencies strengthened operational synergy. However, challenges remain in digital literacy, network connectivity, and service expansion to more remote districts. The study recommends optimizing the SAMSAT mobile application with accessible features, strengthening digital literacy programs, and enhancing inter-agency collaboration to ensure sustainable improvement. SAMKEPO demonstrates that integrating technology, mobility, and community-based approaches can modernize public tax services, foster compliance, and contribute to regional revenue growth, making it a replicable model for other regions in Indonesia.
Co-Authors Abd. Haris Abdul Wakhid Aditia, Dica Afriadi, M. Faiz Muamar Agustian Putra, Ilham Ahmad Barizi Ahmad Junaidi Aji Saputra, Muhamad Akhmad Fathir Ali Efendi, M Sabilal Alief Putriana Rahman Amorita Azzahra Anna Satyana Karyawati Annizham, Rizqi Aprilina, Della Ardi Saputri, Amelia Oktavia Ardiyana, I Gede Arief, Abdul Samad Aris Munandar Athallah, Ahmad Dzaki Ayu Rahmawati, Diya Ayu, Nabila Sukma Baihaqi Yusuf, Ahmad Riki Berlian, Rizky Beth Nasarani, Eunike Elisa Bintari, Padang Fitria Cendrawati, Vinda Chairun Nisa Chatarina Umbul Wahyuni Dahri, Ahmad Dary, Dary David Chandra Dewi Sasmita, Retna Dian Rahmatika, Ajeng Dieva, Diknastiya Putri Diva Nabilah, Larissa Dzurriyah, Afifatudz Efendi, Yogi Eka Prakarsa Mandyartha Eliza, Nidya Fadila Aprilia, Farah Fajrin, Megawati Fatimatuzzahro, Ucik Febriari Rahmawati, Ernesta Firdaus Firdaus Gita Kharisma Effendhi Hakim, Ichsanul Hamidah, Nazala Zalfa Hardiansyah, Putra Bima Hartono, Djoko Hasanah, Muidatul Hasanah, Zahiratun Hayu Pinasthi, Driyaningrum Hendradinata, Hendradinata Hidayanti, Wulandari Hisyam, Ali Ida Syamsu Roidah Imam M, Alfiandi Indra Gunawan Indradewa, Rhian Irmawati, Eka Febrianti Fera Irvan Rizqi, Nur Isnaini, Riadatul Istibsyaroh Ar Ruhimat*, Imroati Kamila, Shaffa Cahya Karimah, Nabilatul Kholifah, Ni'matul Kurniasari, Dian Nova Kusmiarto, Kusmiarto Kusuma Wardani, Renata Dian Kusuma, Septian Agung Putra Kusumawati, Nabila Dhea Laksmana Putra, Setyo Febri Lubis, Daffa Ghifari M Mansur, M Maslikhatun Aliyah, Siti Maulana, M. Reza Maylani Amelia Putri Meiyantika, Alodiya Sifa Mochammad Imron Awalludin Muhammad Banda Selamat Muhammad Luthfi Muhammad Munir Muhammad, Nizar Muliyadi Hamid Mulyadi Mulyadi Munib Munib, Munib Muslimah, Izzah Asyanti Mutmainnah, Dewi Muttaqin, Muhammad Hafidzni Nabila Pramana, Tasya Nabilah, Larissa Diva Nafisah Nurulrahmatiah Niken Amalia Rusmedi Ninik Nihayatul Wahibah Nisrina, Adinda Yumna Novitasari, Dwi Sukma Nur Fadillah, Ayu Nur, Muhammad Ilham Fauzi Nurrahmah Nurrahmah Nurrahmah Nurrahmah, Nurrahmah Oka Warmana, Gde Oktavia, Ade Ririn Okviyanto, Toni Pradila, Faiq Pranata, Hanif Ardhi Pratama, Muhammad Alif Pratiwi, Vira Puspita, Eka Amelia Putra, M. Habib Putra, Muhammad Rassya Putri Nur Azizah, Putri Nur Putri, Fatma Jumaita Rahma Krisna, Nabilah Rahman, Fathin Rahmayanti, Silvia Ramadhan, Ike Ramadhani, Putri Oktavia Ramadhoni, Tri Satya Retno Widyowati REZA FAHLEVI Riandi, M. Inas Riswan, Mokhamad Romli Romli, Romli Rosi, Mohammad Sabilal Ali Efendi, M Sabitha, Alifa Sadrai, Maharani Putri Salsabila Adzro Junaidi, Dinda Salsabilla, Dalfinta Nadya Saputra, Farta Ade Saputri, Laeli Setianti, Ikko Ukumi Putri Setiawan, Winda Putri Setiawati, Putri Setyono Yudo Tyasmoro Shivam Vivekananda, Gipih Sholihin, M. Siti Qomariyah Siti Saliyah, Fildha Hibatur Rahma Soeliyono, Firda Fitri Sri Wibawani, Sri Subhanulfikri, Muhammad Faiz Sugeng Prasetyo Sukardiman Sundari, Ella Supriadi - Surya Murti, Deva Suryana, Didi Sutrisno, Alifia Iga Syafei, Syafei Syamsul Rizal Syarifudin Syarifudin Syarifudin Syarifudin Syarivah, Ulvatus Tahsin, Akhmad Fatih Nabil Tobi, Tobi Tolusha Putra, Muhammad Rizky Tontowi Jauhari Tri Aidhaningtyas, Fera Triputra, Yuli Asmara Umaini, Rusli Umbara, Leony Ayu Puteri Umi Sumbulah Wahyu Hidayat wahyuni wahyuni Wardani, Renata Dian Kusuma Widya Pramesti, Arin Wijaya, Aditya Satria Wiyono, Ahmad Y., Rizky Brillian Y. Yaqutun Nafis, Attin Zanawi, Ahmad Zulfi, Adetya Nindra