SISTEM INFORMASI PENERIMAAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR BERBASIS VB.NET (STUDI KASUS: GERAI SAMSAT SIMPANG KANTOR UPT MEDAN UTARA)
Abstrak
North Medan SAMSAT is one of the government agencies in charge of providing public services. One of the demands for reform in the field of public services is the service in the field of Motor Vehicle Tax (PKB) which is considered very slow, rigid and the intervention of brokers is very large which causes high costs in the administration of Motor Vehicle Tax. This condition causes taxpayers to feel lazy to take care of their motorized vehicle tax, causing a reduction in regional revenue from the Regional Tax sector. The problem in this research is, has the mechanism of motorized vehicle tax service been socialized to vehicle owners, what are the inhibiting factors for providing motorized vehicle tax services. To obtain data, it is done through library research and field research. Field research was conducted using observation and interview techniques. Based on the research, the service mechanism at the North Medan SAMSAT has been structured in such a way. Taxpayers can clearly know the steps and requirements that must be completed in the management of PKB. Processing of PKB for 1-year STNK type, the estimated time is approximately 10 minutes, while for 5-year STNK, it is approximately 60 minutes. Barriers to improving services in the form of internal and external factors. Internal constraints such as, the professionalism of personnel has not been maximized, some service desks do not include receipts, the service system is not entirely in accordance with what is written on the announcement board regarding Excellent Service Standards, external constraints for example, the services of brokers cannot be completely eliminated, the intervention of superior agencies is too far , public awareness of paying PKB has not been evenly distributed. The conclusion in this study is that the service at the North Medan SAMSAT has been structured in such a way, brokers are still an inhibiting factor in providing services. Therefore, it is recommended to take action against rogue brokers, expand the operation of mobile Samsat.
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