Effectiveness of Public Services in the Two-Wheeled Motor Vehicle Tax Amnesty Program at the Samsat in Cirebon Regency
DOI:
https://doi.org/10.58905/athena.v4i3.622Keywords:
Effectiveness, Public Service, Amnesty Program, Vehicle Tax, SAMSATAbstract
This study examines the quality of public services in the implementation of the Motor Vehicle Tax Amnesty Program at the Cirebon Regency Samsat. Using a descriptive qualitative method and collecting data through in-depth interviews with the head of the Samsat, front office service officers, and taxpayers who directly benefited from the program. The research analysis framework refers to Campbell's effectiveness theory, which covers five main dimensions: program success, target success, level of satisfaction with the program, the relationship between input and output, and overall goal achievement. The results show that the amnesty program was able to encourage public participation by serving around 8,500–9,000 taxpayers and generating additional regional revenue of approximately Rp 45–55 billion. However, the effectiveness of the program is still influenced by a number of constraints, such as limited infrastructure, relatively long waiting times, and suboptimal human resource capacity. In general, this study concludes that the tax amnesty program is quite effective in increasing tax compliance and regional revenue, but it still requires strengthening of facilities and development of human resources in order to maximize its effectiveness.
References
A. Dwiyanto, Reformasi Birokrasi Publik di Indonesia. UGM PRESS, 2021.
A. Kurniawan, Transformasi Pelayanan Publik. Yogyakarta: Pembaruan, 2005.
P. Nurmani, “Efektivitas Penyelenggaraan Pelayanan Publik di Kelurahan Tegalsari Kecamatan Candisari Kota Semarang,” J. Univ. 17 Agustus semarang, vol. 8, no. 9, pp. 14–34, 2021.
Fauzan;, Hernawan;, and M. Hamzah, “ANALISIS IMPLEMENTASI PRINSIP-PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN KINERJA PELAYANAN PUBLIK KANTOR SAMSAT MAMUJU,” vol. 2, no. September, pp. 272–286, 2023.
E. Rahmanika, “PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, PROGRAM SAMSAT KELILING, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Kantor SAMSAT Kabupaten Cirebon),” 2022.
D. Mutiarin and M. Zainudin, Manajemen Birokrasi dan Kebijakan. Yogyakarta: Pustaka Pelajar, 2014.
Y. Heryanto, M. Sutarjo, and R. Ramadhani, “Kualitas Pelayanan Publik dalam Penerbitan Persetujuan Bangunan Gedung di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu,” J. Syntax Transform., vol. 4, no. 4, pp. 35–43, 2023, doi: 10.46799/jst.v4i4.718.
N. N. Afifah, W. Windawati, and S. Khumayah, “Effectiveness of the Implementation of the Basic Food Assistance ( Sembako ) Program in Improving the Welfare of the Underprivileged Community,” vol. 3, no. 3, pp. 580–587, 2025.
H. Saidah, A. Wiguna, C. S. Putri, and E. Rostiana, “Jurnal riset ilmu ekonomi,” J. Ris. Ilmu Ekon., vol. 1, no. 3, pp. 98–107, 2022.
N. Fadhilah et al., “Efektivitas Program Pemutihan Pajak Kendaraan,” pp. 1–13, 2025.
R. Alfajri, R. Indriyani, and F. Sari, “FAKTOR PENENTU KEPATUHAN PAJAK KENDARAAN BERMOTOR DI SAMSAT KABUPATEN CIREBON II CILEDUG,” vol. 1, no. 1, pp. 1–10, 2021.
Sugiyono, Metode Penelitian Kualitatif dan Kuantitaif. 2023.
L. J. Moleong, Metode Penelitian Kualitatif, Revisi. Bandung: PT. Remaja Rosdakarya, 2009.
R. Fadhilah, B. Wijaya, and T. Santoso, “Efektivitas program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah Kota Padang,” J. Kebijak. Fiskal Drh., vol. 9, no. 1, pp. 78–95, 2025.
H. Alfajri, S. Suryanto, and R. Hidayat, “Faktor penentu kepatuhan pajak kendaraan bermotor: Analisis kesadaran wajib pajak, pengetahuan perpajakan, dan kualitas pelayanan di Samsat Kabupaten Cirebon II Ciledug,” J. Pendapatan Drh. dan Perpajak. Lokal, vol. 5, no. 3, pp. 234–255, 2021.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Diva Dwi Azahra, Yanto Heryanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
