PENGARUH SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) TERHADAP KESADARAN MASYARAKAT MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA MANADO

Abstract

Abstract : Based from the initial observation that the exictance of Administrative System Manunggal One
Roof (SAMSAT) in Manado city wasn't optimal yet, indicated that there are many people still wouldn't pay
taxes on motor vehicles. Thus, this study aims to determine the effect of samsat to people awareness of paying
motor vehicle tax in Manado city
This study was explorative, with a quantitative approach. Data collected through a questionnaire
distributed from 40 community respondents of Manado city that has a motor vehicle but does not pay the
vehicle tax. The data collected then analyzed using linear regression analysis and simple correlation analysis.
The results showed that SAMSAT aren't still work optimal, as the result samsat disable to encourage
the public to pay vehicle taxes.
SAMSAT was effected the public awareness to pay motor vehicle tax in Manado city. Suggested, in
order Samsat can improve the quality of service so as to encourage people to pay vehicle taxes.
Keywords: SAMSAT, public awareness paying motor vehicle tax