Implementasi Kebijakan Sistem Administrasi Manunggal Satu Atap (SAMSAT) Natal di Kabupaten Mandailing Natal

Abstract

Management of collection and management of motor vehicle tax is carried out in one office which involves several elements related to its management. Motor vehicle tax collection carried out in one office is known as SAMSAT (One Roof Single Administration System), in which there is cooperation between the Indonesian National Police (POLRI) which has the function and authority in the field of registration and identification of motorized vehicles, local government this case the Regional Tax and Retribution Management Agency in the field of motor vehicle tax collection (BBN-KB), PT. Jasa Raharja (Persero) which is authorized in the field of delivery of Road Traffic Accident Donations (SWDKLLJ). This study aims to analyze the implementation of the One-Stop Single Administration Administration policy in managing motorized vehicle tax at the SAMSAT Natal in Mandailing Natal District. This research is a descriptivequalitative study so that the determination of the subject of the research is in the form of an informant, consisting of the samsat apparatus and the community who are receiving service at the Samsat Office. The results of this study indicate that the implementation of a one-stop single administration system in managing motor vehicle tax at the SAMSAT Natal office in Mandailing Natal Regency viewed from the aspect of organizational structure, resources, communication and disposition in general is good. In order to create professional services and satisfy SAMSAT Natal Ptaxpayers, Mandailing Natal District needs to conduct regular / regular coordination meetings so that periodic evaluations can also be carried out to make improvements to services provided from time to time.