Inovasi Pelayanan Publik dalam Pelayanan Pajak Kendaraan Bermotor di Kota Gorontalo
DOI:
https://doi.org/10.62383/perspektif.v3i1.991Keywords:
E-Government, Motor Vehicle Tax, Public Service Innovation, Public satisfaction, Service Quality, Time and Cost Efficiency, Warkop SamsatAbstract
Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.
Downloads
References
Abdussamad, Z., & Sik, M. S. (2021). Metode penelitian kualitatif. CV. Syakir Media Press.
Afifah Nur Insanny, Sofianty, D., & Mardini, R. (2023). Pengaruh pengetahuan perpajakan dan penerapan program e-Samsat terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Riset Akuntansi, 3(1), 11–16. https://doi.org/10.29313/jra.v3i1.1761
Christover, D., Hidayattulah, A. S., & Mawarni, I. (2023). Penerapan konsep-konsep digitalisasi dalam pelayanan publik di kantor desa Manunggal Jaya Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara. Journal of Research and Development on Public Policy, 2(2), 199–214. https://doi.org/10.58684/jarvic.v2i2.73
Enggaryanti, A. H. (2024). E-Samsat dan kepatuhan wajib pajak kendaraan.
Esa, A., Benggu, P., Ekonomika, F., Bisnis, D. A. N., Kristen, U., & Wacana, S. (2023). Pengaruh technology acceptance model terhadap kepatuhan perpajakan di Kota Kupang.
Febita, S., Desriadi, D., Ramala, S., Ramadhan, R. R., & Marjan, M. (2024). Implementasi e-Samsat di Kecamatan Kuantan Singingi. Indonesian Journal of Social Sciences, Policy and Politics, 2(1), 16–20. https://doi.org/10.69745/ijsspp.v2i1.70
Berita Gorontalo. (2021, December 28). Warkop Samsat di Kota Gorontalo permudah bayar pajak kendaraan. https://berita.gorontaloprov.go.id/2021/12/28/warkop-samsat-di-kota-gorontalopermudah-bayar-pajak-kendaraan/
Media Pemerintah Gorontalo. (2025). Warkop Samsat Gorontalo: Bayar pajak kendaraan dapat bonus kopi dan minyak goreng. https://infopublik.id/kategori/nusantara/921251/warkop-samsat-gorontalo-bayarpajak-kendaraan-dapat-bonus-kopi-dan-minyak-goreng
Hanifah, N., Nurmilah, R., & Tanjung, H. (2023). Pengaruh pajak kendaraan bermotor (PKB), bea balik nama kendaraan bermotor (BBNKB), dan pajak air permukaan (PAP) terhadap pendapatan asli daerah (PAD). Akuntoteknologi, 15(2), 48–60. https://doi.org/10.31253/aktek.v15i2.2247
Hubaib, F., Bazarah, J., & Jubaidi, A. (2021). Konsep pelayanan publik di Indonesia.
Hudha, E. (2024). Strategi penerapan e-government dalam meningkatkan pelayanan publik melalui e-complaint. Jurnal Administrasi Publik, 8(September).
Hulopi, A., Mozin, S. Y., & Nani, Y. N. (2025). Faktor-faktor yang mempengaruhi pelayanan digital publik di Dinas Sosial Kota Gorontalo. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 7776–7784.
Manalu, M., Rahayu, D., & Rahayu, N. (2024). E-government sebagai basis program smart city di Kota Bengkulu. Jurnal STIA Bengkulu, 10(1), 85–96. https://doi.org/10.56135/jsb.v10i1.157
Melawat, S. H. (2022). Pengantar administrasi publik.
Mirfan, M., Mariana, M., Abdullah, S., Nurfadly, A., Suhada, S., Sirmayanti, S., Kato, I., Pangri, M., Abdussamad, S., Simarmata, J., Lubis, M., & Afdal, A. A. M. E. (2025). E-government dan digitalisasi layanan publik. Yayasan Kita Menulis.
Mustamir, A., & Hendrayadi, I. H. (2023). Teori administrasi publik: Pengantar.
Nasution, D. A. D., Ramadhan, P. R., Batubara, S. S., Syah, D. H., & Alpi, M. F. (2020). Identifikasi strategi keberhasilan layanan e-government. Paedagoria, 11(2), 106–112. http://journal.ummat.ac.id/index.php/paedagoria
Onibala, M., Masengi, E., & Mamonto, F. (2023). Digitalisasi pelayanan pembayaran pajak kendaraan bermotor melalui aplikasi e-Samsat. Jurnal Administro, 5(2), 109–115.
Paera, R. M., Ilato, R., & Abdussamad, Z. (2022). Pelayanan publik program e-Samsat di Kantor Samsat Kota Gorontalo. Jambura Journal of Administration and Public Service, 2, 84–85.
Pangkey, D. I. P., & Rantung, M. I. R. (2023). Manajemen pelayanan publik.
Panjaitan, D. T. M. R., & Pardede, D. K. (2021). Administrasi publik. CV Eureka.
Peraturan Gubernur Gorontalo Nomor 19 Tahun 2022 tentang Unit Pelaksana Teknis Daerah Pusat Pelayanan Pajak Daerah pada Badan Keuangan. (2022).
Publicuho, J., Ode, L., Said, A., Syaqira, A., & Oleo, U. H. (2024). Digitalisasi layanan Samsat: Peningkatan kepatuhan pajak kendaraan bermotor melalui e-Samsat. Publicuho, 7(4), 2111–2126.
Puji Lestari, I., Fajri, L. M. N., & Penelitian, A. (2022). Analisis e-government dalam meningkatkan pelayanan publik. Jurnal Solusi Ilmiah Kebijakan dan Administrasi Publik, 8, 10–23.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Perspektif Administrasi Publik dan hukum
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
