Analysis of Drive-Thru Service Innovation in the Motor Vehicle Tax Collection System to Improve Tax Compliance in Manyar, Surabaya

Abstract

This study aims to analyze the implementation of the Samsat
Drive-Thru service innovation in the Motor Vehicle Tax (PKB)
collection system at Samsat Manyar Surabaya and its impact
on improving taxpayer compliance. This service was
introduced to address long queues and complicated
payment procedures. The research uses a mixed method,
namely quantitative and qualitative, with data collection
techniques in the form of interviews, observations, and
analysis of tax revenue data. The results of the study indicate
that the Samsat Drive-Thru service has a positive impact on
taxpayer compliance. The ease and efficiency of the payment
process encourage taxpayers to pay their taxes on time. In
addition, there has been an increase in PKB revenue after
this service was implemented. This service is considered
successful in simplifying bureaucratic processes and
improving convenience for the public. The study
recommends expanding the scope of the Samsat Drive-Thru
service, such as for vehicle registration and ownership
transfer, to provide broader benefits. Additionally, increased
public awareness is important to ensure more taxpayers are
aware of and utilize this service. With the right strategy, this
innovation can support improved tax compliance and
efficiency in public services related to motor vehicle
taxation..