EFEKTIVITAS PENERAPAN SAMSAT DRIVE THRU DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN GIANYAR

Agus Adhi Widyantika (Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti)
I Nengah Suriata (Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti)
Ronald Umbas (Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti)

Jurnal Ilmu Sosial dan Ilmu Politik
Vol. 37 No. 1 (2023): Januari-Juni 2023

This research was conducted to measure the effectiveness of implementation of one-stop administration services office (Samsat) drive thru to improving vehicle taxpayers’ compliance in Gianyar Regency. Interviews, observations, and documentation were carried out to collect the data. The collected data were then analyzed to draw a conclusion.  The results showed that the implementation of the Samsat drive thru in Gianyar Regency to increasing taxpayers’ compliance was effective because there were more people paid the tax and its revenue could exceed the target.