Strengthening Accountability in Motor Vehicle Tax Services: A Case Study of SAMSAT Makassar, Indonesia

DOI

10.2991/978-2-38476-545-4_103How to use a DOI?

Keywords

Accountability; Public Service; Motor Vehicle Tax; Governance; SOP; SAMSAT

Abstract

This article explores the accountability of motor vehicle tax services in Makassar City, with particular attention to the integrated administration system known as SAMSAT (Sistem Administrasi Manunggal Satu Atap). Employing a qualitative descriptive method, the study draws upon interviews, observations, and document reviews to provide a comprehensive understanding of service delivery. Findings reveal that while the implementation of Standard Operating Procedures (SOP) has contributed to greater efficiency and consistency, several challenges remain unresolved. These include inadequate infrastructure, limited human resources, bureaucratic red tape, and citizens’ lack of discipline in fulfilling tax obligations. Such obstacles not only hinder the realization of effective public service but also weaken institutional credibility in the eyes of taxpayers. The study emphasizes that accountability in public tax services requires more than procedural compliance; it demands a holistic approach that integrates institutional reform, digital innovation, and systematic capacity building. Furthermore, stronger enforcement mechanisms and public awareness campaigns are essential to cultivate civic responsibility and ensure sustainable improvements. Ultimately, the research highlights that accountability is both a managerial and cultural issue, necessitating collaboration between government institutions and society to achieve transparent, efficient, and trustworthy tax administration.

Copyright

© 2026 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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TY  - CONF
AU  - M. Arimansyah Amran
AU  - Suhardiman Syamsu
AU  - Saharuddin
PY  - 2026
DA  - 2026/03/13
TI  - Strengthening Accountability in Motor Vehicle Tax Services: A Case Study of SAMSAT Makassar, Indonesia
BT  - Proceedings of the World Conference on Governance and Social Sciences 2025 (WCGSS 2025)
PB  - Atlantis Press
SP  - 1565
EP  - 1587
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-545-4_103
DO  - 10.2991/978-2-38476-545-4_103
ID  - Amran2026
ER  -