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This research aims to analyze and examine the collaborative process of implementing E-Payment in paying motor vehicle taxes in West Sulawesi Province. This research uses a qualitative type of research with a phenomenological approach. Data collection techniques namely observation, interviews and document review were used. This research was carried out in West Sulawesi Province with the type of research used was qualitative with a descriptive approach. The collaborative process for implementing E-Payment in paying motor vehicle tax in West Sulawesi Province has not been optimal. This can be seen in the aspect of compromise or cooperation which is still low due to using applications that are still semi-online. The communication aspect is still low because there are still people who don't have cellphones and are happy with manual payments. In the aspect of freedom and equality, all stakeholders do not yet support each other between agencies so they tend to carry out their respective duties and functions without effective coordination. Aspects of capability and trust are still low because there are still Samsat offices that cannot implement E-payments. The aspect of uniting strength and commitment has not been effective because there are often miscommunications regarding the Samsat data base.
Mansur et al. (Tue,) studied this question.