Development of an Electronic Service Model for Motor Vehicle Tax in the Regional Technical Service Unit of Panyabungan Regional Revenue Management

This research aims to develop a model of motor vehicle tax electronic services in the regional technical service unit of the Panyabungan regional revenue management, as well as to determine the obstacles to the development of the motor vehicle tax electronic service model in the technical service unit of the Panyabungan regional revenue management region. This study uses a descriptive qualitative method to analyze the development of electronic service models and their inhibiting factors at UPTD PAPENDA Panyabungan. Data were obtained through observation, interviews with key, primary, and supplementary informants, and documentation. The study results are expected to provide strategic recommendations to improve the efficiency of electronic services and become a model for other regions. The results of the study show that by using the indicator Nurfina (2016; 6), namely the quality of information provided in the Dignified North Sumatra E-Samsat application, namely the existence of Vehicle Information, Payment Codes, E-SKPD, and Procedures for Paying Motor Vehicle Taxes, This can make it easier for the people of the Penyabungan Region to fulfill their obligations to pay motor vehicle taxes, the existence of protected security, ease of transaction and convenience in the use of the application.