ANALISIS EFEKTIVITAS PROGRAM SAMSAT KAMPUS PADANG TERHADAP PENINGKATAN KEPATUHAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR

Abstract

ABSTRACT

This study aims to analyze the effectiveness of the Padang Campus Samsat Program (SAKAPA) in improving compliance with motor vehicle tax payments. The study used a descriptive qualitative method utilizing primary and secondary data obtained through observation, interviews, and documentation. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing. The results indicate that the SAKAPA program has not been running optimally because services are only available at one location on campus. Regarding the goal achievement indicator, some members of the public do not clearly understand the program's purpose and benefits. Regarding the integration indicator, collaboration has been established with various parties through the provision of service facilities and the placement of officers. However, outreach activities are still limited to the campus area, so the general public does not receive adequate information. Meanwhile, regarding the adaptation indicator, facilities and infrastructure are deemed adequate. Conclusion: The Padang Campus Samsat Program cannot be categorized as effective. To improve its effectiveness, it is necessary to expand outreach and disseminate information to the wider public, as well as strengthen coordination between relevant agencies to optimally achieve the program's goal of improving motor vehicle tax compliance.

Keywords: Effectiveness, Program, Taxpayers

ABSTRAK

Penelitian ini bertujuan untuk menganalisis efektivitas Program Samsat Kampus Padang (SAKAPA) dalam meningkatkan kepatuhan pembayaran pajak kendaraan bermotor. Penelitian menggunakan metode kualitatif deskriptif dengan memanfaatkan data primer dan sekunder yang diperoleh melalui observasi, wawancara, serta dokumentasi. Analisis data dilakukan melalui tiga tahapan, yaitu reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa program SAKAPA belum berjalan secara optimal karena layanan hanya tersedia pada satu lokasi di lingkungan kampus. Pada indikator pencapaian tujuan, sebagian masyarakat belum memahami secara jelas maksud dan manfaat program. Pada indikator integrasi, telah terjalin kerja sama dengan berbagai pihak melalui penyediaan fasilitas layanan dan penempatan petugas. Namun, kegiatan sosialisasi masih terbatas di area kampus, sehingga masyarakat umum belum memperoleh informasi yang memadai. Sementara itu, pada indikator adaptasi, sarana dan prasarana dinilai cukup memadai. Kesimpulannya, Program Samsat Kampus Padang belum dapat dikategorikan efektif. Untuk meningkatkan efektivitasnya, diperlukan perluasan sosialisasi dan informasi kepada masyarakat luas, serta penguatan koordinasi antarinstansi terkait agar tujuan program dalam meningkatkan kepatuhan pembayaran pajak kendaraan bermotor dapat tercapai secara optimal.

Kata Kunci: Efektivitas, Program, wajib Pajak.