Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers

Mia Amalia; Adinda Dwi Lestari; Dina Islami Zahra; Fatiya Syahidah; Halyza Khairunnisa; Siti Jenab

doi:10.47268/tatohi.v4i11.2794

Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers

Mia Amalia⁽¹⁾, Adinda Dwi Lestari⁽²⁾, Dina Islami Zahra⁽³⁾, Fatiya Syahidah⁽⁴⁾, Halyza Khairunnisa⁽⁵⁾, Siti Jenab⁽⁶⁾

(1) Faculty of Law, Universitas Suryakancana, Cianjur, Indonesia
(2) Faculty of Law, Universitas Suryakancana, Cianjur, Indonesia
(3) Faculty of Law, Universitas Suryakancana, Cianjur, Indonesia
(4) Faculty of Law, Universitas Suryakancana, Cianjur, Indonesia
(5) Faculty of Law, Universitas Suryakancana, Cianjur, Indonesia
(6) Faculty of Law, Universitas Suryakancana, Cianjur, Indonesia
email

Corresponding Author

Abstract

Introduction: Taxes are mandatory contributions by the state to individuals or legal entities, which are coercive and regulated by laws and regulations. This contribution is not accompanied by direct rewards, but is used for state needs in order to advance the welfare of the people as a whole.

Purposes of the Research: This study aims to analyze how the Drive-Thru service system affects the level of taxpayer compliance in paying motor vehicle taxes and also to find out how community satisfaction in services and taxpayer compliance by using the Drive-Thru system for tax collection.

Methods of the Research: This research method uses a qualitative method with a normative juridical approach, by using relevant laws and regulations, as well as legal doctrines related to the legal issues being studied.

Results of the Research: The results showed that the implementation of the Samsat Drive-Thru system has a positive and significant effect on taxpayer compliance, where ease of access and time efficiency are key factors that increase public interest in paying vehicle taxes. Apart from that, this study also found that the importance of taxpayer awareness, tax knowledge, and tax sanctions as part of influencing compliance in paying taxes. Thus, innovations in tax service systems such as Samsat Drive-Thru can contribute to increased local revenue through better tax compliance.

Keywords

Tax Collection System; Vehicle Tax; Drive-Thru.

DOI

10.47268/tatohi.v4i11.2794

Published

2025-01-31

How To Cite

APA: Amalia, M., Lestari, A., Zahra, D., Syahidah, F., Khairunnisa, H., & Jenab, S. (2025). Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers. TATOHI: Jurnal Ilmu Hukum, 4(11), 855-863. DOI: https://doi.org/10.47268/tatohi.v4i11.2794.

IEEE: M. Amalia, A. Lestari, D. Zahra, F. Syahidah, H. Khairunnisa, and S. Jenab, "Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers", TATOHI J. Ilmu Huk., vol. 4, no. 11, pp. 855-863, Jan. 2025. Accessed on: Apr. 28, 2025. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v4i11.2794

Harvard: Amalia, M., Lestari, A., Zahra, D., Syahidah, F., Khairunnisa, H., and Jenab, S., (2025). "Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers". TATOHI: Jurnal Ilmu Hukum, Volume 4(11), pp. 855-863. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v4i11.2794 (Accessed on: 28 April 2025)

Chicago: Amalia, Mia, Adinda Dwi Lestari, Dina Islami Zahra, Fatiya Syahidah, Halyza Khairunnisa, and Siti Jenab. "Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers." TATOHI: Jurnal Ilmu Hukum 4, no. 11 (January 31, 2025): 855-863. Accessed April 28, 2025. doi:10.47268/tatohi.v4i11.2794

Vancouver: Amalia M, Lestari A, Zahra D, Syahidah F, Khairunnisa H, Jenab S. Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers. TATOHI J. Ilmu Huk. [Internet]. 2025 Jan 31 [cited 2025 Apr 28];4(11):855-863. Available from: https://doi.org/10.47268/tatohi.v4i11.2794

MLA 8th: Amalia, Mia, Adinda Dwi Lestari, Dina Islami Zahra, Fatiya Syahidah, Halyza Khairunnisa, and Siti Jenab. "Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers." TATOHI: Jurnal Ilmu Hukum, vol. 4, no. 11, 31 Jan. 2025, pp. 855-863, doi:10.47268/tatohi.v4i11.2794. Accessed 28 Apr. 2025.

BibTeX:

@article{TATOHI2794,
		author = {Mia Amalia and Adinda Dwi Lestari and Dina Islami Zahra and Fatiya Syahidah and Halyza Khairunnisa and Siti Jenab},
		title = {Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers},
		journal = {TATOHI: Jurnal Ilmu Hukum},
		volume = {4},
		number = {11},
		year = {2025},
		keywords = {Tax Collection System; Vehicle Tax; Drive-Thru.},
		abstract = {Introduction: Taxes are mandatory contributions by the state to individuals or legal entities, which are coercive and regulated by laws and regulations. This contribution is not accompanied by direct rewards, but is used for state needs in order to advance the welfare of the people as a whole.Purposes of the Research: This study aims to analyze how the Drive-Thru service system affects the level of taxpayer compliance in paying motor vehicle taxes and also to find out how community satisfaction in services and taxpayer compliance by using the Drive-Thru system for tax collection.Methods of the Research: This research method uses a qualitative method with a normative juridical approach, by using relevant laws and regulations, as well as legal doctrines related to the legal issues being studied.Results of the Research: The results showed that the implementation of the Samsat Drive-Thru system has a positive and significant effect on taxpayer compliance, where ease of access and time efficiency are key factors that increase public interest in paying vehicle taxes. Apart from that, this study also found that the importance of taxpayer awareness, tax knowledge, and tax sanctions as part of influencing compliance in paying taxes. Thus, innovations in tax service systems such as Samsat Drive-Thru can contribute to increased local revenue through better tax compliance.},
				issn = {2775-619X},		pages = {855--863}			doi = {10.47268/tatohi.v4i11.2794},
				url = {https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/2794}
		}

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Drive-Thru Service System for Motor Vehicle Tax Collection and Its Impact on Taxpayers

2.	Creator	Author's name, affiliation, country	Mia Amalia; Faculty of Law, Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Adinda Dwi Lestari; Faculty of Law, Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Dina Islami Zahra; Faculty of Law, Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Fatiya Syahidah; Faculty of Law, Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Halyza Khairunnisa; Faculty of Law, Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Siti Jenab; Faculty of Law, Universitas Suryakancana, Cianjur; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	Tax Collection System; Vehicle Tax; Drive-Thru.

4.	Description	Abstract	Introduction: Taxes are mandatory contributions by the state to individuals or legal entities, which are coercive and regulated by laws and regulations. This contribution is not accompanied by direct rewards, but is used for state needs in order to advance the welfare of the people as a whole.Purposes of the Research: This study aims to analyze how the Drive-Thru service system affects the level of taxpayer compliance in paying motor vehicle taxes and also to find out how community satisfaction in services and taxpayer compliance by using the Drive-Thru system for tax collection.Methods of the Research: This research method uses a qualitative method with a normative juridical approach, by using relevant laws and regulations, as well as legal doctrines related to the legal issues being studied.Results of the Research: The results showed that the implementation of the Samsat Drive-Thru system has a positive and significant effect on taxpayer compliance, where ease of access and time efficiency are key factors that increase public interest in paying vehicle taxes. Apart from that, this study also found that the importance of taxpayer awareness, tax knowledge, and tax sanctions as part of influencing compliance in paying taxes. Thus, innovations in tax service systems such as Samsat Drive-Thru can contribute to increased local revenue through better tax compliance.

5.	Publisher	Organizing agency, location	Faculty of Law Pattimura University

6.	Contributor	Sponsor(s)

7.	Date	(YYYY-MM-DD)	2025-01-31

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/2794

10.	Identifier	Digital Object Identifier	10.47268/tatohi.v4i11.2794

11.	Source	Title; vol., no. (year)	TATOHI: Jurnal Ilmu Hukum; Volume 4 Issue 11, January 2025

12.	Language	English=en	id

13.	Relation	Supp. Files

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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