Berkatillah, Akhmad and Arsyad, Muhamad and Mahvera, Siti Anida and Huda, Nurul (2026) Quality of Innovation Services Samsat Keliling and E-Samsat in Motor Vehicle Tax Payment Services at The Regional Revenue Service Unit (RRSU) The Samsat Amuntai Office of Regency Upstream of North River. American Journal of Economics and Business Management, 9 (8). ISSN 2576-5973

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Abstract

Quality public service is a fundamental requirement in government administration. However, the SAMSAT Keliling (Mobile SAMSAT) and E-SAMSAT innovation services still face numerous complaints from taxpayers, including inadequate facilities and infrastructure and low public awareness regarding tax obligations. This study aims to examine the quality of these innovation services in motor vehicle tax payment at the SAMSAT Amuntai Office, Hulu Sungai Utara Regency, as well as the factors influencing their implementation. This research employs a descriptive qualitative method, with data collected through interviews, observation, and documentation involving 14 purposively selected informants. Data were analyzed using data reduction, data display, and conclusion drawing/verification techniques, while data credibility was ensured through extended observation, persistence, triangulation, negative case analysis, peer discussion, and member checking. The findings indicate that service quality—assessed through five dimensions: tangibles, reliability, responsiveness, assurance, and empathy—has not yet been fully effective. Weaknesses were particularly evident in physical facilities at SAMSAT Keliling, staff responsiveness, friendliness, honesty, and empathy toward customer needs. Supporting factors include officers' adequate education and training, whereas inhibiting factors involve unsupportive environmental conditions, network disruptions, limited facilities, unclear Standard Operating Procedures (SOP), and low public understanding of service procedures. The study recommends improving facilities, adopting EDC-based payment systems, formalizing SOPs, and intensifying public outreach to enhance service quality.

Item Type:	Article
Uncontrolled Keywords:	Service Quality, E-SAMSAT, Motor Vehicle Tax Payment
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	14 Aug 2026 11:01
Last Modified:	14 Aug 2026 11:01
URI:	http://eprints.umsida.ac.id/id/eprint/16930

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