The Effectiveness of Motor Vehicle Tax Certificate Management Services during the Covid 19 Pandemic at the SAMSAT Office of Minahasa Regency

Abstract

Since the announcement of a positive case of the Covid-19
virus in Indonesia on March 2, 2020, the government has stepped up
steps in dealing with the global pandemic of Covid-19. It is important for
the Samsat Office to enforce a covid-19 preventive health protocol
service mechanism. Starting from the restrictions on visitors and
cleanliness in the Minahasa Regency Samsat Office, and being able to
prioritize the online service system but with the limitations of the system
owned by the Minahasa Regency Samsat which does not allow online
services so that the tax revenue target is predicted to be hampered. This
study aims to determine how public services organized by ASN to
taxpayers during the Covid-19 pandemic. This study uses a qualitative
approach, with data collection techniques, namely: documentation,
observation and interviews, with data collection techniques, namely:
documentation, observation and interviews. The results showed that: a).
public services provided by ASN to taxpayers have not been
implemented effectively ”, b). ASN at SAMSAT Minahasa Regency has
not carried out its main duties and functions according to the applicable
regulations, c). Public services organized by ASN and the people who
come have not been in accordance with the fixed procedures for the
applicable Covid-19 health protocol