This study aims to: 1) determine the use of the Online Vehicle Tax Administration System (SAKPOLE) application in paying motor vehicle taxes at SAMSAT Surakarta; 2) find out the obstacles to using the Online Vehicle Tax Administration System (SAKPOLE) application in paying motor vehicle taxes at SAMSAT Surakarta; 3) knowing the solution to the constraints of using the Online Vehicle Tax Administration System (SAKPOLE) application in paying motor vehicle taxes at SAMSAT Surakarta. This study uses a type of qualitative research. Using purposive and snowball sampling, research data were obtained from informants, events, and documents. Interviews, observation, and document analysis collected data collection techniques. Data validity was obtained by source, technique and time triangulation. The data analysis technique uses interactive data analysis. The results of the study show that the use of the SAKPOLE application in annual PKB payments includes: (1) increasing awareness in paying taxes, (2) reducing the use of service bureaus, (3) increasing income, and (4) speeding up services.
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