PELAKSANAAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI E-SAMSAT BERDASARKAN PERATURAN PRESIDEN NOMOR 5 TAHUN 2015 TENTANG PENYELENGGARAAN SISTEM ADMINISTRASI MANUNGGAL SATU ATAP DI KOTA PADANG

Abstract

Motor vehicle tax payment services in Padang City are used for road repairs in Padang City. Along with the increasing number of vehicles in the city of Padang so that more effective motor vehicle tax payments are made using the E-Samsat program that is payment through ATM or mobile banking that has been determined to facilitate taxpayers in paying motor vehicle taxes. E-samsat is regulated based on Presidential Regulation Number 5 of 2015 concerning One-Roof Manunggal Administration System Article 16 Paragraph (1). The Problem Formulation in this study are: 1). What is the implementation of motor vehicle tax payment through E-samsat in Padang City? 2) What factors hinder the implementation of motor vehicle tax payments through E-Samsat in Padang City? 3). What efforts are being made to overcome obstacles in implementing motor vehicle tax payments through E-Samsat in Padang City? The research method that I use in writing this thesis is sociological juridical research, namely legal research that obtains data from primary data or data obtained directly from the public. The results of the study are: 1). Implementation of motor vehicle tax payments through E-samsat in Padang City Based on Presidential Regulation Number 5 of 2015 Article 16 Paragraph (1) concerning the service of receiving payments as referred to in Article 13 Paragraph (2) letter c, it is carried out through an appointed officer or through electronic information on receipt payment 2). Factors that hinder the implementation of E-samsat are caused by people who still lack understanding about E-samsat. 3). The efforts made by the samsat office in the implementation of E-samsat: socialization through print and electronic media.

Keywords: Implementation, E-samsat, Padang City