Siber Nusantara of Economic and Finance Review (SNEFR)
Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)

The Effectiveness of Drive-Thru Service Implementation in Increasing Motor Vehicle Tax Revenue at Samsat Soekarno Hatta, Bandung City

Diza Khaerunnisa (Politeknik Piksi Ganesha, Jawa Tengah, Indonesia)
Arimbi Triswastika (Politeknik Piksi Ganesha, Jawa Tengah, Indonesia)
Candra Mecca Sufyana (Politeknik Piksi Ganesha, Jawa Tengah, Indonesia)



Article Info

Publish Date
06 May 2026

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.

Copyrights © 2026






Journal Info

Abbrev

SNEFR

Publisher

Subject

Description

The author is invited to submit a paper for Siber Nusantara of Economic and Finance Review (SNEFR). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management ...