ABSTRAK

Penelitian ini bertujuan untuk menganalisis kualitas pelayanan Pajak Kendaraan Bermotor (PKB) di Unit Pelaksana Pelayanan Pendapatan Daerah (UPPD) Samsat Kabupaten Tanah Laut, Kalimantan Selatan, serta mengkaji bagaimana kualitas pelayanan tersebut berkontribusi terhadap peningkatan penerimaan pajak daerah. Layanan publik yang berkualitas menjadi salah satu kunci utama dalam meningkatkan kepatuhan wajib pajak dan optimalisasi pendapatan asli daerah (PAD). Metode yang digunakan dalam penelitian ini adalah metode campuran (mixed methods), yaitu gabungan antara pendekatan kualitatif dan kuantitatif. Data primer diperoleh melalui observasi, wawancara dengan petugas layanan, serta penyebaran kuesioner kepada wajib pajak. Sementara data sekunder berupa dokumen pendukung, seperti jumlah kendaraan bermotor, target dan realisasi penerimaan pajak, serta struktur organisasi Samsat. Penilaian kualitas pelayanan dianalisis menggunakan lima dimensi SERVQUAL: tangibles, reliability, responsiveness, assurance, dan empathy. Hasil penelitian menunjukkan bahwa kualitas pelayanan di UPPD Samsat Tanah Laut tergolong baik, ditandai dengan capaian realisasi pajak yang melebihi target selama tiga tahun berturut-turut (2022–2024). Dimensi tangibles dan reliability menunjukkan hasil sangat memuaskan, ditandai dengan fasilitas layanan yang memadai dan akurasi prosedur. Responsiveness dan assurance menunjukkan respons cepat dan kepercayaan tinggi masyarakat terhadap petugas. Namun, dimensi empathy masih perlu ditingkatkan, terutama dalam penyediaan fasilitas ramah lansia dan difabel. Penelitian ini menyimpulkan bahwa kualitas pelayanan yang prima secara langsung berkontribusi pada peningkatan penerimaan pajak kendaraan bermotor di daerah. Rekomendasi diarahkan pada peningkatan sarana layanan inklusif dan sosialisasi berkelanjutan kepada masyarakat, guna membangun budaya kepatuhan pajak yang lebih kuat.

Kata Kunci: Kualitas Pelayanan, Pajak Kendaraan Bermotor, Samsat, Pajak Daerah, SERVQUAL, UPPD.

ABSTRACT

This study aims to analyze the quality of Motor Vehicle Tax (PKB) services at the Regional Revenue Service Implementation Unit (UPPD) of the Tanah Laut Regency Samsat (Regional Revenue Service Unit), South Kalimantan, and examine how this quality contributes to increasing regional tax revenue. Quality public services are one of the main keys to improving taxpayer compliance and optimizing regional original revenue (PAD). The method used in this study is a mixed methods, namely a combination of qualitative and quantitative approaches. Primary data were obtained through observation, interviews with service officers, and distribution of questionnaires to taxpayers. Meanwhile, secondary data were in the form of supporting documents, such as the number of motor vehicles, tax revenue targets and realizations, and the Samsat organizational structure. The assessment of service quality was analyzed using five SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The results show that the service quality at the Tanah Laut UPPD Samsat is classified as good, indicated by tax realization achievements that exceeded targets for three consecutive years (2022–2024). The tangibles and reliability dimensions showed very satisfactory results, indicated by adequate service facilities and procedural accuracy. Responsiveness and assurance demonstrate a quick response and high public trust in officers. However, the empathy dimension still needs improvement, particularly in providing facilities for the elderly and people with disabilities. This study concludes that excellent service quality directly contributes to increased regional motor vehicle tax revenue. Recommendations focus on improving inclusive service facilities and ongoing public outreach to build a stronger culture of tax compliance.

Keywords: Service Quality, Motor Vehicle Tax, Samsat, Regional Taxes, SERVQUAL, UPPD.