Kualitas Pelayanan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor di Provinsi Sulawesi Selatan

Abstract

Abstrak : Penelitian ini bertujuan untuk mengkaji kualitas pelayanan pajak kendaraan bermotor dan bea balik nama kendaraan bermotor di Provinsi Sulawesi Selatan. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif-kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak  kendaraan bermotor dan bea balik nama kendaraan bermotor di Provinsi Sulawesi Selatan yang  berjumlah 1.470.526 unit kendaraan, Sedangkan sampel dalam penelitian ini di tentukan melalui metode simple random sampling, di mana masing-masing dari kabupaten/kota  di Sulawesi Selatan di tarik 10 responden, sehingga jumlah responden keseluruhannya adalah 240 responden. Hasil penelitian menunjukkan bahwa kualitas pelayanan pajak kendaraan bermotor dan bea balik nama kendaraan bermotor di Provinsi Sulawesi Selatan cukup baik di tinjau dari  dimensi tangible (nyata, berwujud), reliability (kepercayaan, kehandalan), responsiveness (ketanggapan, kepekaan), assurance (kepastian, jaminan keamanan)  dan  emphaty (kepedulian, perhatian). Untuk meningkatkan kualitas pelayanan, penelitian ini merekomendasikan 3 hal, yaitu: 1) Penambahan unit-unit pelayanan khusus di seluruh  kabupaten/ kota; 2) Peningkatan kualitas sarana dan prasarana di beberapa UPTD  Samsat terutama di Kabupaten Luwu Utara yang saat ini  kantornya berada di gedung cagar budaya, yang terbuat dari papan dan tidak dapat di renovasi  karena masuk dalam kategori di lindungi Negara; 3) Perlunya sosialisasi tentang tata cara perhitungan pokok wajib pajak yang harus dibayarkan, sehingga transparansi pelayanan dapat terbangun.

Kata Kunci : Kualitas pelayanan, Pajak, Bea, Kendaraan bermotor.

 

Abstract : This study aims to assess the quality of services of motor vehicle tax and motor vehicles transfer tax in the Province of South Sulawesi. The method used in this research is descriptive-quantitative research methods. The population in this study are all compulsory motor vehicle tax and vehicle title transfer fee in South Sulawesi Province, amounting to 1,470,526 units of the vehicle, while the sample in this study determined through simple random sampling method, in which 10 respondents is determined for each of the districts/cities in South Sulawesi, so the overall number of respondents was 240 respondents. The results showed that the quality of service the motor vehicle tax and motor vehicles transfer tax in the Province of South Sulawesi is quite good in the dimensions of tangible (real, tangible), reliability (trust, reliability), responsiveness (responsiveness, sensitivity), assurance (certainty, security) and empathy (caring, attention). To improve the quality of service, this study recommends three things: 1) The addition of special care units in all districts/cities; 2) Improving the quality of infrastructure in some UPTD SAMSAT, particularly in North Luwu District Office that the office is currently located in the building of cultural heritage, which is made from the board and should not been renovated in regards to its status as protected by the State; 3) The need of socialization for taxpayer about the basic calculation procedure to be paid in order to build a transparent services.

Keywords : Quality of service, Taxes, Duties, Motor vehicle.