The Transformation of Public Services Through the Digitalization of Motorized Vehicle Tax via the E-Samsat Application

DOI

10.2991/978-2-38476-545-4_27How to use a DOI?

Keywords

Digitalization; Motor Vehicle Tax; E-Samsat

Abstract

This study analyzes the implementation of Christopher Hood’s public administration model in the application of the E-Samsat service in Makassar City and identifies the key factors influencing the digitalization of motor vehicle tax services. Using a qualitative descriptive method conducted at the Regional Revenue Agency of South Sulawesi Province, data were gathered through semi-structured interviews, observations, and documentation. The analysis focuses on three core dimensions of Hood’s model: efficiency, effectiveness, and result orientation. The findings show that E-Samsat has enhanced service efficiency by reducing bureaucratic procedures and minimizing time and cost burdens on taxpayers. In terms of effectiveness, the system has increased taxpayer compliance, contributed to higher regional revenue, and improved overall public satisfaction. The success of E-Samsat is supported by four major factors: continuous technological and infrastructural development, improved competence of human resources through structured training, integrated institutional planning and coordination, and strong regulatory frameworks that ensure legal certainty. The study recommends strengthening public digital literacy, enhancing human resource capacity, expanding supporting infrastructure, and reinforcing regulatory support. These efforts are essential to ensure that the E-Samsat service in Makassar City continues to operate effectively, efficiently, securely, and sustainably.

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  - Sri Wisdayanti
AU  - A. M. Rusli
AU  - A. Lukman Irwan
PY  - 2026
DA  - 2026/03/13
TI  - The Transformation of Public Services Through the Digitalization of Motorized Vehicle Tax via the E-Samsat Application
BT  - Proceedings of the World Conference on Governance and Social Sciences 2025 (WCGSS 2025)
PB  - Atlantis Press
SP  - 384
EP  - 405
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-545-4_27
DO  - 10.2991/978-2-38476-545-4_27
ID  - Wisdayanti2026
ER  -