pdf E-Samsat Digitalization and Samsat Corner Services in Facilitating Motor Vehicle Tax Administration

Muhammad Cahyadi Muhammad Cahyadi; Milka Limbong  Lungan

Authors

Muhammad Cahyadi Universitas Fajar Author
Milka Limbong Lungan Universitas Fajar Author

Keywords:

E-Samsat, Samsat Corner, Administrative Convenience, Motor Vehicle Tax, Technology Acceptance Model (TAM)

Abstract

Research Objectives - This study aims to analyze the effects of e-Samsat digitalization and Samsat Corner services on administrative convenience in motor vehicle tax collection, both partially and simultaneously, at Samsat Makassar II

Method - This study employed an associative research design. Data were collected through questionnaires administered to 87 taxpayers at Samsat Makassar II and supplemented with secondary data. Data analysis was conducted using SPSS, including multiple linear regression, the t-test, the F-test, and the coefficient of determination. The Technology Acceptance Model (TAM) served as the theoretical foundation of the study

Research Findings - E-Samsat digitalization exhibited a negative and statistically significant relationship with administrative convenience, whereas Samsat Corner services exhibited a positive and statistically significant relationship. Simultaneously, both variables were statistically significant in the regression model.

Theory and Practical Implications - The findings extend the application of TAM to the context of regional tax services by highlighting the importance of distinguishing between technology availability and users’ perceived ease of use. Practically, the findings provide insights for service managers to evaluate the e-Samsat user experience, improve information quality and support for digital service users, and maintain service quality.

Novelty - This study simultaneously examines e-Samsat digitalization and Samsat Corner services in relation to administrative convenience in motor vehicle tax collection within the local context of Samsat Makassar II. The findings reveal a negative and statistically significant relationship for e-Samsat digitalization and a positive and statistically significant relationship for Samsat Corner, providing empirical insights into the differing relationships between these two service delivery channels and administrative convenience

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References

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