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PERSPEKTIF
Available online http://ojs.uma.ac.id/index.php/perspektif
Evaluation of Samsat Virtu Tax Payment Service Innovations in Increasing Original Regional Income
in Bengkulu City
Heru Purnawan, Kadek Suwantoro, Rahiman Dani & Henny Aprianty*
Master of Public Administration Study Program, Faculty of Social and Political Sciences, Prof. University Dr. Hazairin, SH Bengkulu, Indonesia
Submitted: 23, June 2023; Reviewed: 10, September 2023; Accapted: 16, January 2024
Abstract
The aim of this research is twofold, namely trying to determine the implementation and evaluate innovations in Samsat Virtu motor vehicle tax payment services to increase regional income. With a research focus on motor vehicle tax (PKB), which is one of the elements of regional income that has a high contribution. Implementation Theory of policy implementation according to Van Meter and Van Horn(Budi Winarno, 2016)where 6 aspects are examined, namely: 1) policy standards and targets, 2) policy resources, 3) communication between organizations, 4) characteristics of the implementing agency/attitude of the implementer and 5) social, political and economic conditions, and the evaluation theory used namely policy evaluation theory from William N. Dunn with indicators 1) Value focus, 2) Interdependence of value facts, and 3) Present and past orientation. The type of research used in this research is descriptive qualitative. Where the author participated in the field, observed what was happening, carried out direct analysis of the document findings, and prepared a detailed report of the findings. The research was conducted at the UPTD Samsat City of Bengkulu, which was carried out in May 2023. From the results of the research it is known that the implementation of virtual Samsat public service innovation in Bengkulu City has policy standards and targets, financial resources and time, coordination between organizations, characteristics namely equipped with SOPs, and supported by the attitude of the innovation implementer which is equipped with knowledge, understanding and deepening as well as services that prioritize 5S culture, in addition to being supported by socio-political and economic conditions that are conducive to the implementation of service innovation. Inhibiting factors in the implementation of samsat virtu innovation such as Weather factors, internet access, and regular servicing of hardware and software have been anticipated by the Bengkulu City Samsat so that Samsat Virtu innovation services can continue to be carried out well.
Keywords: Motor Vehicle Tax; Innovation; Program Evaluation.
How to Cite: Purnawan, H. Suwantoro, K. Dani, R. & Aprianty, H. (2024), Evaluation of Samsat Virtu Tax Payment Service Innovations in Increasing Regional Original Income in Bengkulu City. PERSPEKTIF, 13 (1): 1-9
*Corresponding author: Henny Aprianty
E-mail:[email protected] ISSN2549-1660 (Print)
ISSN 2550-1305 (Online)
INTRODUCTION
Tax is one of the main elements of income for a country which is paid by its people (Suhartoyo, 2019). Taxes are payments that are levied and enforceable by the government by the provisions of laws and regulations regarding taxation and are a reflection of the participation of the community or taxpayers to actually and simultaneously carry out tax obligations that are required for state program expenditures and national development efforts.
Tax is a fiscal obligation owed by an individual or legal entity to the state, which is required based on law, has no direct reciprocity, and is used for state needs for the welfare of its citizens based on(Law Number 23 of 2014 concerning Regional Government, 2014).
Taxes are a form of state income that plays an important role in helping capital for development and indicating the dominant economic sector. As in the State Revenue and Expenditure Budget (APBN), it is understood that taxes are a component of state revenue sources(Jaya et al., 2020).
Regional Tax is a payment that must be charged by the community which is collected by the regional government and used for financing and expenditure by the regional government for the administration of government and its programs.(Rahmansyah et al., 2020). Regional taxes are the original income of autonomous regional governments. The government is of course making progressive efforts to maximize the results of Regional Original Income (PAD) through regional taxes. Regional taxes are categorized as; provincial level taxes and district/city level taxes. Provincial taxes consist of: Motor Vehicle Tax (PKB), Motor Vehicle Title Transfer Fee (BBN-KB), Motor Vehicle Fuel Tax (PBB-KB), Surface Water Tax, and Cigarette Tax. The district/city taxes consist of hotel tax, restaurant tax, entertainment tax, advertising tax, street lighting tax, non-metallic mineral and rock tax, parking tax, groundwater tax, wallet bird's nest tax, land and rural building and office tax. , and fees for acquiring rights to land and buildings(Susila & Cahyani, 2019).
Regional Original Income (PAD) is an aspect of economic development. The success
of regions in implementing decentralization is measured based on the aspect of Regional Original Income (PAD)(Masruroh, Rina, Nurhayati, 2016). The greater the regional fiscal capacity to finance state government spending, the greater the regional original income (PAD). A motorized vehicle is any vehicle with two or more wheels, used on all types of roads, with an engine or other device capable of converting a certain energy source into motorized vehicle engine power.
Motor Vehicle Tax (PKB) is a permanent source of regional income, which contributes highly to the region supported by the increasingly rapid increase in the volume/number of motorized vehicles(Law Number 23 of 2014 concerning Regional Government, 2014), especially in the Bengkulu City area. Transportation that supports daily life is a very important source of community needs, and it cannot be denied that transportation is an important element in the functioning of the economy. By table 1, the number of motorized vehicle ownership in Bengkulu Province is 1,122,236 units, of which motorbike-type vehicles are in first place at 964,455 units, accompanied by minibusses at 82,378 units. Meanwhile, the number of motorized vehicle units according to the type of registration in the UPTD PPD Samsat throughout Bengkulu Province for January- December 2021 is in line with Table 1.
Based on data obtained from the Regional Financial Management Agency of Bengkulu Province as of 12-31-2021 (table 1), it is understood that there are a total of 713,849 motorized vehicles that are in arrears in tax payments and a total of 408,387 motorized vehicles have paid their vehicle taxes. This condition means that only 36.39% of vehicle taxpayers have paid tax and the remaining 63.61% of vehicle taxpayers have tax arrears as of 2021. As in Table 1, it appears that the 3 types of vehicles with the most arrears are motorbikes with 640,452 vehicles (89.71%), minibusses with 25,942 vehicles (3.63%), and pick-ups with 24,459 vehicles (3.42%).
Table 1. Data on the number of motorized vehicle units in Bengkulu Province UPTD
PPD
Transportation type Amount
Sedan Jeep Mini bus
Micro Bus
Bus Pick Up
Light Trucks
Tru Tsk
Ran Sus
Motorc ycle Bengkulu
City
4.102 5,592 41,599 580 334 12,663 7,132 2,098 219 285,499 359,818 Central
Bengkulu Regency
142 254 2,803 13 3 1,798 778 102 16 45,585 51,494
South Bengkulu Regency
400 466 5,781 65 2 2,771 736 114 55 75,707 86,097
North Bengkulu Regency
341 864 7,704 36 3 4,626 2,940 226 82 152,404 169,226
Kaur District
108 156 2,221 10 9 1,423 241 7 32 38,595 42,802 Kepahiang
Regency
169 325 3,515 34 1 2,497 456 89 41 49.104 56,231 Lebong
Regency
69 172 1,642 12 2 1,268 279 9 29 30,963 34,445
Rejang Lebong Regency
414 656 7,607 59 2 2,771 736 114 55 75,707 86,097
Muko- Muko Regency
206 539 5,363 53 13 3,659 1,681 43 40 109.140 120,737
Seluma Regency
234 359 4,143 7 3 3,493 937 45 44 84,267 93,532 AMOUNT 6,185 9,282 82,378 869 374 38,599 16,465 2,911 617 964,455 1,122,236 Source: Bengkulu POLDA
From Table 1 it can also be seen that the number of motorized vehicles in arrears at the end of 2021 continues to increase. In 2019 626,896 vehicles were in arrears in tax payments, in 2020 690,324 vehicles still had payments in arrears, at the end of 2021 713,849 vehicles still had payments in arrears. Apart from that, it is also seen that there is a possibility that the number of vehicles will increase in Bengkulu City so the regional government is required to be able to find the right formulation for the community's efforts to pay motor vehicle tax.
UPTD PPD Samsat City of Bengkulu tries to make it easier for the public to fulfill their tax obligations. UPTD PPD Samsat City of Bengkulu has innovative vehicle tax contribution services that can be utilized by the public and taxpayers such as Samsat Drive Thru, Samsat Holiday, Samsat Virtu, Samsat Corner, and Samsat Keliling.
In this research, researchers are interested in focusing more on Samsat Virtu
innovation because people have greater enthusiasm for visiting Samsat Virtu locations, where there is an increase every year from 2020-2022 in total revenue receipts and the number of vehicles paying tax at Samsat Virtu.
Therefore, the author is interested in evaluating innovations in vehicle tax payment services so that it is hoped that they will be able to optimize the role of vehicle tax as much as possible to increase income native to the region.
The evaluation theory used is the policy evaluation theory from William Dunn (Syamsuddin, 2017) with indicators 1) Value focus, 2) Interdependence of value facts, and 3) Present and past orientation.
Previous research that is used as a reference for the author includes:
1. "Quality of Motor Vehicle Tax Services at the Manunggal One-Stop Administrative System Office, Putri Hijau, North Medan"(Minallah et al., 2021)which has similarities regarding vehicle tax services.
2. "The Influence of Mobile Samsat Services, E- Samsat and Tax Sanctions on Motor Vehicle Taxpayer Compliance" (Maulana & Septiani, 2022) which has similarities regarding tax service innovation at Samsat.
3. “Local Government Public Service Quality Innovation in Bengkulu City: A Case Study of SAMSAT VIRTU Application” (Patricia et al., 2022) which has similarities regarding SAMSAT VIRTU innovation.
4. "Application of Good Governance Principles in Public Services at Betungan Community Health Center, Bengkulu City" (Triyanto et al., 2021) which has in common a service that is oriented towards making things easier for the community.
5. "Effectiveness of Online-Based Licensing Services at the Ciamis Regency Investment and One-Stop Integrated Services Service"
(Savinatunazah, 2019) who have similarities regarding service innovation with supporting partners.
RESEARCH METHODS
This research applies a qualitative descriptive method, a research approach developed by Creswell, namely describing in detail a phenomenon or event using a qualitative approach. Creswell's qualitative descriptive approach involves collecting data through observation, interviews, or document analysis to describe the context and characteristics of a phenomenon. This method allows researchers to understand in depth the aspects contained in the phenomenon under study, allowing for richer and deeper interpretations. Additionally, Creswell's qualitative descriptive method provides flexibility in data collection and analysis, allowing researchers to explore and describe phenomena in greater detail. By applying this approach, this research aims to contribute to an in-depth understanding of the phenomenon under study through qualitative descriptive analysis. The research was conducted at the UPTD Samsat City of Bengkulu, which was carried out in May 2023.
In supporting this research, the research instrument applies policy implementation theory according to Van Meter and Van Horn (Winarno, 2016)where the 6 aspects studied were looked at, namely: policy standards and targets, policy resources, communication between organizations, characteristics of
implementing agencies/attitudes of implementers and social, political and economic conditions. Meanwhile, to describe policy evaluation, namely policy evaluation theory from William N. Dunn with indicators 1) Value focus, 2) Interdependence of value facts, and 3) Present and past orientation
Data collection techniques used include:
Observation, explained by Sugiyono is the foundation of all science. There are many definitions of observation, but the general understanding is that observation is the direct or indirect observation of a subject to obtain information in a study. The five senses are directly involved in the field, while indirect observation is assisted by visual/audio-visual media such as telescopes, handy cams, and others.
Interviews are also one of the instruments used in this research process.
Sugiyono (2019)states that an interview is a face-to-face meeting between two or more people who exchange information and ideas through questions and answers to discuss the importance of the matter being discussed.
Satori Deep (Hajar et al., 2021) describes interviews as an effort to collect data to obtain information sourced directly through interviews or questions and answers.
Documentary research is a qualitative research technique whose aim is to collect information from available documentation of the research object. Documents are written notes or recordings based on past events, in the form of anecdotal notes, letters, and documents. This documentary study complements the use of observation and interview methods.
Apart from those applied above, qualitative research also understands the combined data collection technique known as triangulation. Triangulation is a way of collecting existing data and data sources as stated by Sugiyono. When a researcher collects information through triangulation, he collects data which also tests the truth of the information by verifying the credibility of the information.
This analysis method is qualitative and supported by numerical data which is qualified based on frequency tables. According to (Creswell, 2016)This analysis is work that involves detailed efforts with data, arranging the data, and classifying it into details that can
be managed, synthesized, digested, and determined things that can be explained to the listener.
Efforts to carry out reference data analysis have several stages, including Information gathering is carried out by interviews with key informants who are aligned with the research and followed up by direct observation in the field. Supports the reception carried out to obtain the data sought.
Data reduction is a selection process considering simplification, from field notes to transformation of raw data produced during research. The purpose of data transcription (data transformation) is to select what data is considered appropriate and not relevant to the problems at the core of research in this field.
(Sugiyono, 2021).
Data presentation (data display) is the collection of data in the form of narratives, network diagrams, tables, and graphs to increase research understanding of selected data, which is then presented in the form of tables or explanatory descriptions (Sugiyono, 2019).
Drawing conclusions or verification (conclusion drawing/verification), Look for explanatory patterns, possible configurations, causal flows, and propositions. Conclusions are drawn through careful consideration in the form of reviewing field notes to test the accuracy of the data (Creswell, 2018).
RESULTS AND DISCUSSION
Implementation of Samsat Virtu Innovation 1. Policy Standards and Targets
Ideally, this aspect is required to be clear and measurable so that it can be described in real terms if the policy goals and objectives are unclear, according to Van Meter and Van Horn(Budi Winarno, 2016)
Samsat Virtu's innovation is the motor vehicle tax payment access program which is currently a priority in Bengkulu Province and was created to overcome the community's problems in paying vehicle tax. From the results of interviews with the Head of UPTD PPD Bengkulu City, information was obtained.
"The Samsat Virtu innovation which is located in the Balai Buntar Bengkulu parking lot was formed in 2020, which is a strategy development and also a joint commitment with the regional government of Bengkulu Province to make public services in terms of vehicle tax
payments easily accessible to the public. From the evaluation results of the implementation of the Samsat Virtu innovation, it is known that many people use this innovation service, especially on Mondays at the beginning of the month. This Samsat Virtu innovation helps the working community because the service hours are held from afternoon to evening (from 15.00-20.00 WIB) so that it can be accessed by people who are office workers.
2. Resources
The process of implementing the program requires resources, both manpower and other resources.Van Meter and Van Horn in (Winarno, 2016)
SAMSAT Virtu's innovation is not only limited to modern annual motor vehicle tax payment technology but is also strengthened by competent infrastructure and Human Resources (HR). The success of this service cannot be separated from the availability of qualified human resources with high educational degrees in Central Bengkulu. With a percentage of 60% of Human Resources who have achieved Strata-1 (S1) education, this shows a commitment to improving quality and expertise in providing services to the community. In addition, the policy of providing open access to study permits for police human resources in Central Bengkulu confirms their commitment to developing professionalism and increasing capacity.
The ability of competent human resources is one of the determining factors in the speed of implementation of motor vehicle tax payment services. By having workers who are trained and have a deep understanding of this system, the service process can be carried out efficiently. In addition, efforts to provide open access to learning for police human resources show concern for increasing competence and expertise in facing technological changes and increasingly complex public service demands. Overall, SAMSAT Virtu's innovation in Central Bengkulu not only has a positive impact in terms of vehicle tax payment technology but also creates a work environment that supports the development of quality human resources.
3. Inter-Organizational Communication In this indicator, related to the variety of programs, implementers need a support system with partner agencies, so that the interaction process (reciprocal relationship)
between partner agencies also influences the success of the program. Van Meter and Van Horn in (Winarno, 2016)
Solid collaboration between various organizations in Bengkulu City, such as UPTD PPD Bengkulu City, Ditlantas Polda Bengkulu, Jasa Raharja, and Bank Bengkulu, is the main foundation for the success of SAMSAT Virtu innovation. The main aim of developing this innovation is to simplify the vehicle tax payment process for owners, with a focus on time and expense efficiency. Through this collaboration, the services provided can be more integrated, providing easy access for the community.
SAMSAT Virtu's innovation not only provides efficient payment solutions but also provides clarity in the delivery of information and reduces bill costs that must be borne by the public. People can easily access information, register, and pay vehicle tax from the comfort of their own homes. Thus, this innovation not only provides convenience, but also promotes efficiency in public services, strengthens relationships between organizations, and leads to ease of access for society as a whole.
4. Characteristics/Attitude of the Implementer
At the bureaucratic structure stage, norms/patterns and interactions that occur in the bureaucracy will also influence the program implementation process. Van Meter and Van Horn (Winarno, 2016)
SAMSAT Virtu innovation is not just an idea, but the result of collaborative efforts involving various stakeholders. Information from key informants revealed that achieving this innovation involved creating policy standards for implementing activities as a crucial first step. To provide understanding to
the public, stakeholders implementing the SAMSAT Virtu innovation carried out comprehensive outreach efforts. Approaches via social media, such as the provincial media center, as well as electronic print media spread across Bengkulu City, are used to convey information about this innovative service.
Not only that, local governments, both Governors and Mayors, are also active in socialization efforts. An appeal to the public regarding the urgency of their vehicle tax contributions as support for the success of the regional government is one of the strategies adopted. Thus, SAMSAT Virtu innovation does not only include technological aspects but also involves close coordination between related parties in ensuring clear information reaches the public. All of these efforts create an environment that supports successful innovation and increases public awareness of the importance of their contribution through paying motor vehicle taxes.
5. Social, Political, and Economic Conditions The following indicators contain economic-environmental sector resources that are capable of supporting the success of the implemented program, to what extent interest- community participate in supports the implementation of the policy, the characteristics of the participants in the form of supporting or rejecting it, how criticism from the community around the program environment is carried out, and whether the political elite will support the implementation of the policy. according to Van Meter and Van Horn(Budi Winarno, 2016)
Based on data obtained from the Bengkulu City Samsat UPTD, it is known that the trend in paying motor vehicle tax to Samsat Virtu is as follows:
Table 2. Trends in Motor Vehicle Tax Payments
Year 2 wheels 4 wheels
Nominal (Rp) Units Nominal (Rp) Unit s
2020 1,359,328,000 6,921 5,080,105,500 2,204
2021 5,045,532,000 26,995 17,606,924,500 8,085 2022 4,021,001,000 22,260 15,036,317,000 6,937 From Table 2, it can be seen that since the
creation of the Samsat Virtu innovation, there has been quite a lot of enthusiasm among the public when paying vehicle tax. Where in 2021 there will be 35,080 2-wheeled and 4-wheeled
vehicles paying motor vehicle tax at Samsat Virtu. And in 2022 there will be 29,197 2- wheeled and 4-wheeled vehicles paying motor vehicle tax at Samsat Virtu. This has exceeded the motor vehicle tax revenue target set for
innovation from Samsat Virtu, namely 20,000 vehicles/per year.
From the results of interviews with people who pay motor vehicle tax, information was obtained that:
"The development of Samsat Virtu innovation provides many positive benefits for society, namely making it easier for people to carry out their tax obligations. "We, the public as mandatory taxpayers, are greatly helped in paying our tax obligations because we can pay taxes after working hours, so it doesn't interfere with our time working in the office."
The implementation of the Samsat Virtu innovation is supported by several conditions, including support from the regional government, by issuing public service standards and SOPs to support the implementation of innovation activities in the form of Samsat Virtu. Apart from that, this Samsat Virtu innovation is also supported by increasing public awareness of the urgency of paying taxes to continue financing regional empowerment activities. Apart from that, the sustainability of Samsat Virtu innovation is also supported by the Samsat Virtu service operating system, namely infrastructure such as computers, printers, and competent human resources as implementers of innovation activities who are friendly, agile, responsive and always apply the principles of 5S service culture to create excellent public services.
This is in line with the development of service innovation in the public sector which is also influenced by several supporting factors such as (1) upgrading innovative leadership;
(2) developing a culture of innovation; (3) employee upgrades; (4) build-up of working groups and partnerships; (5) upgrading innovative activities; and (6) build-up of innovation networks.
From the results of interviews with the community and also implementers of Samsat Virtu activities, what were the obstacles in implementing the activities, the following information was obtained:
"In the implementation of Samsat Virtu activities, sometimes there are implementation obstacles such as limited internet access, the influence of weather when people make payments, such as during the rainy season, maintenance of hardware and software for implementing activities that still require regular/periodic routine maintenance so that
the implementation of service activities is not hampered."
This opinion is in line with the opinion expressed by(Rozikin et al., 2020)that there are 3 factors inhibiting innovation, including bureaucracy itself, a political environment that is not conducive, and external factors that make service implementation difficult.
Evaluation of Samsat Virtu Innovation 1. Value Focus
Evaluation focuses on assessing the need or value of policies and programs. Evaluation primarily aims to determine the social benefits or usefulness of a policy or program, and not simply to collect information about the expected results of a policy action. Because the appropriateness of policy goals and objectives can always be questioned, evaluation also includes steps to evaluate the goals and objectives themselves(Dunn, 2003).
Bengkulu Province's policy regarding motor vehicle tax payment service innovation (SAMSAT Virtu) shows a clear focus on the interests of the community. Clearly defined goals and targets demonstrate a commitment to providing better services to the community.
This policy does not only rely on corrective aspects but also includes efforts to upgrade and formulate current, more effective programs.
However, it is unfortunate that this policy has not been accompanied by a more conducive full online management program. Even though it aims to make things easier for the public, the lack of implementation of full online management can limit the accessibility of services for users. This obstacle is not only limited to Bengkulu but is also seen in various regions in Indonesia. Therefore, additional steps need to be taken to increase the ease of online accessibility so that people can use services without having to visit the SAMSAT office in person. Thus, this innovation can provide maximum benefits and support the transformation towards more efficient and effective public services throughout Indonesia.
2. Interdependence of Value Facts
Valuation requirements depend on facts and values. Saying that a particular policy or program has achieved the highest (or lowest) level of performance is not simply because the results of the policy or program are of value to individuals, groups, or society as a whole. To state this requires evidence that policy results
are the result of actions taken to solve certain problems. Therefore, monitoring is a prerequisite for evaluation(Dunn, 2003).
The Samsat Virtu innovation is a motor vehicle tax payment service program that is a priority in Bengkulu Province, It was created to overcome community problems in implementing motor vehicle tax payments. At this stage, the innovation of the Samsat Virtu service has had a good enough impact on the community to reduce the registration service process. However, when people carry out a physical check of their vehicle, of course, they have to come to the Samsat office, especially in Bengkulu.
What is also not optimal is monitoring.
This policy, which has entered its third year, is expected to have unclear monitoring efforts. It is very unfortunate when a policy is a priority but the methods and techniques for optimizing it are not actualized. It is not uncommon to find websites that are difficult to access due to overaccess and sometimes some of the uploaded files cannot be read. Ideally, conditions like this should be of greater intensity for the government and the police, because policy innovation is turning to prioritize ideal governance services. Reviews are held annually and the annual agenda is discussed. However, the changes made and the guidelines issued are not optimal and do not provide real efficient solutions.
3. Present and Past Orientation
Evaluative demands, in contrast to advocacy demands, are aimed at current and past outcomes, not future outcomes. Evaluation is carried out retrospectively after these steps have been implemented (ex-post).
Recommendations also contain value assumptions, are future-oriented, and are made before action(ex-ante)(Dunn, 2003).
Virtu's SAMSAT service innovation experiences ups and downs over time. Previous program evaluations became the basis for learning that resulted in positive changes today.
This progress can be seen especially in the increase in the number of mobile SAMSATs available in several locations, supported by virtual access which makes it easier for the public to access these services. This policy shows a response to the increasingly rapid growth in consumption values, by building ideal facilities and infrastructure.
The importance of strategically placing coverage and reach is the focus, where SAMSAT Virtu must be accessible more closely and more simply by the public. By providing easier access, parties who want to use SAMSAT Virtu services can access them quickly and efficiently. These steps reflect efforts to continue to improve and optimize service innovation, making it more responsive to community needs and keeping up with developments in consumption values that continue to increase. So, with this approach, it is hoped that SAMSAT Virtu can have a wider positive impact in facilitating access and services for the community.
CONCLUSION
The implementation of SAMSAT Virtu innovation in Bengkulu Province focuses on the interests of the community with clear goals and targets. Even though there are still limitations in online management, this innovation has a positive impact on the vehicle registration process, especially for working people.
Competent human resources and collaboration between organizations, as well as local government support, are key factors for success. The public's enthusiasm for this service can be seen from the vehicle tax payment data which exceeds the target. Even though there are obstacles such as internet access and weather, hardware and software maintenance efforts are made to maintain smooth service. SAMSAT Virtu's innovation has had a positive impact and received widespread support from the government and society.
This research examines the evaluation of SAMSAT Virtu public service innovation in Bengkulu Province with three main focuses.
First, policies that demonstrate a commitment to the interests of society, although the lack of implementation of online management can limit the accessibility of services. Second, the interdependence of value facts reflects the positive impact of innovation on the registration process, but there are still obstacles in monitoring and technical optimization. Third, a present and past orientation that illustrates the dynamics of the ups and downs of innovation, with an increase in mobile SAMSAT and an emphasis on strategic placement of coverage and outreach. Even though there have been improvements, there are still challenges such as difficulty accessing websites and non-optimization of changes and
guidelines that have not provided real efficiency solutions. Overall, this research provides a comprehensive picture of the progress and obstacles to SAMSAT Virtu service innovation in Bengkulu Province.
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