EVALUASI KEBIJAKAN APLIKASI ELEKTORNIK SAMSAT DIGITAL NASIONAL (E-SIGNAL) DALAM MENINGKATKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI UNIT PELAKSANA TEKNIS PENGELOLAAN PENDAPATAN TELUK KUANTAN TAHUN 2024

Abstract

The E-SIGNAL Application is a service for the ratification of the Annual STNK, Motor Vehicle Tax Payment (PKB) and Payment of Mandatory Contributions to the Road Transportation Traffic Fund (SWDKLLJ) online with the issuance of digital documents in the form of E-Endorsement (POLRI), E-TBPKP (Provincial Bapenda) and E-KD (PT. Jasa Raharja). The application was made in 2021 by DITLANTAS to make it easier for taxpayers to pay for motor vehicle taxes. However, there are problems in the implementation process, namely the long payment process, and not all taxpayers understand the application of the E-SIGNAL Application. And for the ratification of the STNK, they still come to the Kuantan Bay Revenue Management UPT office, so taxpayers choose to continue paying taxes manually instead of using the SIGNAL application. The purpose is to evaluate the SIGNAL Application Policy in Improving Public Services at the Kuantan Bay Revenue Management Unit. The research method used is a qualitative descriptive method, with the informants of this research being BAPENDA, JASA RAHARJA, LANTAS. Based on the results of the study, it shows that tax payments online or through the E-SIGNAL application have not gone well, this is because taxpayers do not know fully about the E-SIGNAL application which can make it easier for taxpayers to pay and avoid late tax payment fines.