IMPLEMENTASI PROGRAM SAMSAT MASUK DESA DALAM MEKANINGKATKAN LAYANAN PAJAK KENDARAAN BERMOTOR DI DESA CITEKO

Abstract

This study aims to analyze the implementation of the Samsat Masuk Desa Program in Citeko Village, Plered District, Purwakarta Regency in improving motor vehicle tax payment services for the community. This program is a government effort to bring public services closer in order to increase taxpayer compliance. This study uses the program implementation theory proposed by Charles O. Jones which includes the dimensions of organization, interpretation, and application. The research method used is a qualitative method with a descriptive approach. Data collection techniques were carried out through interviews, observation, and documentation. The informants in this study consisted of Samsat officers, Citeko Village government officials, and the community as taxpayers. The results of the study indicate that the implementation of the program has been running quite well. The division of tasks and coordination among institutions have been properly implemented, the understanding of program objectives and socialization to the community are quite optimal, and the service process runs in accordance with procedures. However, there are still several obstacles such as queues, limited service time, and network constraints.