Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Innovation Development in Increasing the Vehicle Tax Collectability

Authors
Pratiwi Intan Feby1, *
1Hasanuddin University, Makassar, 90245, Indonesia
*Corresponding author. Email: pratiwiif23a@student.unhas.ac.id
Corresponding Author
Pratiwi Intan Feby
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_49How to use a DOI?
Keywords
Information technology; e-SAMSAT; effectiveness
Abstract

The development of innovations in the One-Stop Single Administration System (SAMSAT) has a crucial role in improving motor vehicle tax collectibility in Indonesia. This study explores how the application of information technology, such as e-SAMSAT and Mobile SAMSAT services, facilitates the process of paying and reporting taxes. The main objective is to evaluate the effectiveness of these innovations in improving administrative efficiency as well as taxpayer engagement. The research method used is descriptive analysis based on secondary data from related literature and reports. The results show that these innovations have successfully reduced administrative barriers, accelerated service processes, and improved the accuracy of data management. However, challenges such as low digital literacy and the need for adequate technological infrastructure remain the focus of future improvements. In conclusion, the development of innovations in SAMSAT with information technology can make a positive contribution in improving the effectiveness of motor vehicle tax collection, with continued efforts needed to ensure maximum utilization by the public as well as sustainability in technology development and improvement of digital literacy.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_49How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Pratiwi Intan Feby
PY  - 2025
DA  - 2025/07/30
TI  - Innovation Development in Increasing the Vehicle Tax Collectability
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 573
EP  - 581
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_49
DO  - 10.2991/978-94-6463-758-8_49
ID  - Feby2025
ER  -