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Qualitative analysis reveals significant revenue increase for motor vehicle tax in Manado City, highlighting improved taxpayer compliance.
This study aims to analyze the impact of implementing the online-based E-Samsat tax payment system on Motor Vehicle Tax (PKB) revenue in Manado City. The research method used is qualitative with a descriptive-analytical approach. Primary data was obtained from in-depth interviews with the Manado City Regional Revenue Agency (BAPENDA) and official documents related to tax revenue for the 2020–2024 period. The results show that the implementation of E-Samsat through the Timsalut application has increased efficiency, transparency, and taxpayer compliance. PKB revenue realization increased significantly, with the compliance rate rising from 50% to over 80%. Additionally, the system also reduced queues and simplified the payment process. The implication of this research is the importance of strengthening digital infrastructure and continuous socialization to optimize local tax revenue.
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Basuseno et al. (2025) studied this question.
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