ANALISIS KUALITAS PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN SAMSAT KELILING (STUDI KASUS PADA KANTOR BERSAMA SAMSAT PAMEKASAN)

ANALYSIS OF THE QUALITY OF MOTOR VECHICLE TAX (PKB) PAYMENT SERVICES THROUGH THE SAMSAT KELILING SERVICE (CASE STUDY AT THE JOINT SAMSAT OFFICE IN PAMEKASAN) 

Pelayanan publik yang berkualitas menjadi kunci dalam meningkatkan kepatuhan wajib pajak serta optimalisasi Pendapatan Asli Daerah (PAD). Layanan Samsat Keliling di Kantor Bersama Samsat Pamekasan hadir sebagai solusi untuk mempermudah akses pembayaran Pajak Kendaraan Bermotor (PKB), terutama bagi masyarakat yang tinggal jauh dari kantor induk. Layanan ini juga menyediakan jam operasional siang dan malam hari, yang membantu mengurangi antrean serta mendukung wajib pajak yang memiliki keterbatasan waktu. Penelitian ini bertujuan untuk menganalisis kualitas pelayanan pembayaran PKB melalui layanan Samsat Keliling dengan menggunakan pendekatan deskriptif kualitatif dan teori Dwiyanto (2021) yang mencakup lima indikator: sikap petugas, prosedur, waktu, fasilitas, dan biaya pelayanan. Hasil penelitian menunjukkan bahwa kualitas pelayanan tergolong cukup baik dan memuaskan. Sikap petugas sudah sangat baik karena ramah dan profesional. Prosedur pelayanan yang sederhana dan mudah dipahami, meskipun penyebaran jadwal dan rute masih terbatas. Waktu pelayanan cepat, rata-rata hanya 2–5 menit bahkan lebih cepat dari SOP. Namun, fasilitas fisik seperti kursi tunggu belum tersedia dan beberapa lokasi layanan kurang nyaman. Biaya pelayanan juga sudah sesuai ketentuan. Oleh karena itu, Kantor Bersama Samsat Pamekasan perlu meningkatkan fasilitas pendukung, memperluas strategi sosialisasi jadwal dan rute layanan, serta mengevaluasi lokasi operasional agar lebih nyaman dan kondusif bagi wajib pajak.

Kata Kunci : Kualitas Pelayanan, Pajak Kendaraan Bermotor, Samsat Keliling

Quality public services are key to increasing taxpayer compliance and optimizing Regional Original Revenue (PAD). The Mobile Samsat service at the Joint Samsat Office of Pamekasan serves as a solution to facilitate access to Motor Vehicle Tax (PKB) payments, especially for citizens living far from the main Samsat office. This service also operates during both daytime and nighttime hours, helping to reduce queues and support taxpayers with limited time. This study aims to analyze the quality of PKB payment services through the Mobile Samsat using a descriptive qualitative approach and Dwiyanto’s (2021) service quality theory, which includes five indicators: officer attitude, procedures, service time, facilities, and service costs. The results show that the overall service quality is fairly good and satisfactory. The attitude of the officers is excellent—friendly and professional. The procedures are simple and easy to understand, although information regarding service schedules and routes is still limited. Service time is fast, averaging only 2–5 minutes, even quicker than the standard. However, physical facilities such as waiting chairs are not yet available, and some service locations are less comfortable. Service costs are in accordance with applicable regulations. Therefore, the Joint Samsat Office of Pamekasan needs to improve supporting facilities, expand the dissemination of service schedules and routes, and evaluate service locations to ensure a more comfortable and conducive experience for taxpayers.

Keywords : Service Quality, Motor Vehicle Tax, Mobile Samsat