Literature Review: Implementasi E-Samsat Dan Peningkatan Penerimaan Pajak Kendaraan Bermotor
Keywords:
e-Samsat; motor vehicle tax; digital taxation; taxpayer compliance; e-government; public revenue.Abstract
The implementation of the e-Samsat system in Indonesia represents a strategic initiative in modernizing motor vehicle tax payments aimed at improving taxpayer compliance through digital accessibility. This article examines the impact of e-Samsat on motor vehicle tax compliance and regional revenue by synthesizing findings from 20 national and international scholarly articles. This study adopts a Systematic Literature Review (SLR) approach to identify, evaluate, and analyze empirical studies related to digital taxation systems, e-government, and public revenue performance. The results indicate that e-Samsat enhances payment efficiency, reduces administrative barriers, and strengthens public trust, contributing to an increase in motor vehicle tax revenue ranging from 15% to 30% in several regions. However, challenges such as limited digital literacy, infrastructure disparities, cybersecurity risks, and insufficient public socialization remain significant constraints. This study concludes that while e-Samsat effectively supports digital governance and fiscal performance, its sustainability depends on institutional reform, system integration, improved digital literacy, and robust data security frameworks.
Keywords: e-Samsat; motor vehicle tax; digital taxation; taxpayer compliance; e-government; public revenue.
Abstrak
Implementasi sistem e-Samsat di Indonesia telah menjadi inisiatif penting dalam modernisasi pembayaran pajak kendaraan bermotor, bertujuan untuk meningkatkan kepatuhan wajib pajak melalui kemudahan akses digital. Artikel ini menganalisis pengaruh e-Samsat terhadap kepatuhan pajak kendaraan bermotor dengan mengintegrasikan kajian literatur terkini melalui analisis terhadap 20 jurnal nasional dan jurnal internasional. Hasil penelitian menunjukkan bahwa e-Samsat efektif dalam membangun kepercayaan dan memudahkan proses pembayaran, meskipun tantangan seperti kesadaran masyarakat masih perlu diatasi. Pendekatan kualitatif dan kuantitatif digunakan untuk mengkaji data dari berbagai sumber, termasuk jurnal nasional dan internasional. Kesimpulan menekankan perlunya sosialisasi lebih lanjut untuk optimalisasi sistem ini dalam konteks e-government di Indonesia.
Kata kunci: e-Samsat, pajak kendaraan bermotor, digitalisasi perpajakan, kepatuhan wajib pajak, E-Government, literatur review.
Downloads
References
Agista, D. D. … Kurniawan, A. (2022). The Influence of the E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance on Motor Vehicle Taxpayer Compliance Registered With Samsat Subang. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(4), 18–37.
azham, nur A. A. (2024). Assessing the challenges of digitalizing tax administration: A systematic literature review. Global View of Economics and Social Sciences, 13(1), 22–37.
Dewi. (2020). Pengaruh Pengetahuan, Kesadaran, Sanksi, Dan Sistem E-SAMSAT Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Subang. (Studi Kasus Pada Kantor Samsat Subang). Prisma (Platform Riset Mahasiswa Akuntansi), 1(1), 11–19. https://ojs.stiesa.ac.id/index.php/prisma/article/view/362
Hartanti … Ratiyah. (2020). Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat. Jurnal Online Insan Akuntan, 5(1), 125–136.
Hermawan. (2024). Implementasi Mesin Samsat Digital Mandiri dan Samsat Drive Thru sebagai bentuk Inovasi dari Peleyanan Pembayaran Pajak Kendaraan Bermotor. Junal Mirai Management, 9(3), 89–107.
Irsan, M., & Hasibuan, S. A. (2025). The Effect Of E-Samsat And Mobile Samsat Service On Motor Vehicle Tax Receipt At UPT Samsat Lubuk Pakam. Proceeding International Seminar on Islamic Studies, 6(1), 2497–2507.
Junquera-Varela, R. F., & Lucas-Mas, C. Ó. (2024). Digital transformation of tax and customs administrations. Revenue Administration Handbook, 129–140. https://doi.org/10.1596/978-1-4648-2053-3_ch6
Kuzior, A. … Kelemen, R. (2024). Cybersecurity and cybercrime: Current trends and threats. Journal of International Studies, 17(2), 220–239. https://doi.org/10.14254/2071-8330.2024/17-2/12
M.Fachri Zilda, Darto Miradhia, R. P. (2019). Implementasi Electronic SAMSAT untuk Peningkatan Kemudahan Administrasi dalam Pemungutan Pajak Kendaraan Bermotor ( Studi pada Provinsi Bali ) daerah . Berlakunya otonomi daerah mendorong dan Pendapatan Asli Daerah ( PAD ) yang salah berpotensi besar meni. Jurnal ASET, 11(1), 83–91. http://ejournal.upi.edu/index.php/aset/article/view/16420%0A
Nordiansyah, M., & Irawan, P. N. (2025). The Implementation of E-Samsat and Its Socialization on Compliance with Motor Vehicle Tax Payments (Vol. 2024, Issue Icame 2024). Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-758-8_133
Nose, M. (2023). Exploring the Adoption of Selected Digital Technologies in Tax Administration. IMF Notes, 2023(008), 1. https://doi.org/10.5089/9798400258183.068
Opit, A. N. … Tangkuman, S. (2024). Efektivitas penerapan pembayaran online berbasis e-Samsat dalam penerimaan pajak kendaraan bermotor pada Badan Pendapatan Daerah Provinsi Sulawesi Utara. Riset Akuntansi Dan Manajemen Pragmatis, 2(2), 172–182. https://doi.org/10.58784/ramp.103
Profile, S. E. E. (2025). The Influence of UPI on Tax Revenue and Economic Formalization. April. https://doi.org/10.13140/RG.2.2.10757.26080
Rahayu, S. … Alhadihaq, yusuf M. (2023). IMPLEMENTASI E- SAMSAT UNTUK MEMBANGUN KEPERCAYAAN DAN KEPATUHAN PAJAK KENDARAAN BERMOTOR. Journal Of Public Policy And Management Review, 6(2), 496–506. https://doi.org/https://doi.org/10.35817/publicuho.v6i2.145
Saeed, S. … Alabbad, D. A. (2023). Digital Transformation and Cybersecurity Challenges for Businesses Resilience: Issues and Recommendations. Sensors, 23(15), 1–20. https://doi.org/10.3390/s23156666
Saptono, P. B. … Khodijah, S. (2023). Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction. Informatics, 10(1), 1–24. https://doi.org/10.3390/informatics10010022
Sari, N. … Lubis, M. S. (2025). Development of an Electronic Service Model for Motor Vehicle Tax in the Regional Technical Service Unit of Panyabungan Regional Revenue Management. Journal La Sociale, 6(5), 1314–1322. https://doi.org/10.37899/journal-la-sociale.v6i5.2261
Seiam, D. A., & Salman, D. (2024). Examining the global influence of e-governance on corruption: a panel data analysis. Future Business Journal, 10(1), 1–13. https://doi.org/10.1186/s43093-024-00319-3
Telaumbanua, O. … Lahagu, P. (2024). Analisis Resistensi Pegawai dalam Melakukan Pelayanan Pada Penerapan Aplikasi E-Samsat Sumut Bermartabat di UPT Samsat Gunungsitoli. INNOVATIVE: Journal Of Social Science Research, 4(1), 2969–2978.
World Bank. (2023). Digital Inclusion and Public Service Accessibility in Developing Countries. International Journal of Public Sector Management, 36(5), 511–529.
Downloads
-
PDF FULL TEXT
Abstract Dilihat : 39 Kali , Download: 34 Kali
Published
Issue
Section
License
Copyright (c) 2026 Khusnul Khatimah, Muryani Arsal, Ismail Badollahi3 (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
