<![CDATA[This final project report aims to describe the procedure for eliminating administrative sanctions on Motor Vehicle Tax (PKB) at the Regional Revenue Agency of Jambi Province and to evaluate its implementation based on the applicable Standard Operating Procedures (SOP). Data collection techniques included observation, interviews, and literature review. The discussion results reveal that the administrative sanction elimination program was implemented through a tax relief program in accordance with Governor of Jambi Decree Number 116/KEP.GUB/BPKPD-2.2/2025, which provided exemption from PKB and SWDKLLJ penalties. The implementation involved several related institutions, namely the Regional Revenue Agency, Regional Police, PT Jasa Raharja, and SAMSAT offices supported by a digital-based service system. The program succeeded in reducing the public’s payment burden by 27.17%, increasing the number of vehicles paying taxes each month, and improving PKB revenue throughout 2025. Although the implementation generally complied with the 2022 SOP of SAMSAT Jambi Province, several technical obstacles were still identified, such as server interruptions, increasing service queues, and the limited understanding of service procedures among newly assigned officers. Therefore, evaluation and revision of SOPs, strengthening of digital systems, and improved public dissemination are necessary to enhance service effectiveness and efficiency.]]>
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