Efektifitas Kinerja Pegawai Dalam Meningkatkan Penerimaan Pajak Kendaraan Bermotor Di Uptd Samsat Tomohon

Abstract

This research aims to find out about the effectiveness of employee performance at UPTD Samsat Tomohon in increasing motor vehicle tax revenue. This research uses a subjective methodology, with a strategy of collecting information through perception, meetings and documentation. The information obtained is investigated subjectively and expressively. This research is based on the phenomenon of the lack of effective performance of employees, which causes inconsistent motor vehicle tax revenues at UPTD Samsat Tomohon. This can be seen from the annual target and realization data for 2023 which shows that only in January the realization of motor vehicle tax revenues can be achieved. past the target, This research uses a qualitative descriptive method. Data was obtained from interviews, data sources were obtained from documents and informants. The research informants were the leadership of UPTD Samsat Tomohon and several employees who were ASN and THL. Data analysis was carried out using interactive analysis techniques which included data collection, data presentation, data reduction and decision making.

  The results of the research conclude that: 1) the effectiveness of employee performance at the Tomohon Samsat UPTD is quite good but there needs to be improvement in discipline and implementation of duties. 2) obstacles that affect the effectiveness of employee performance, namely absenteeism, indiscipline and technical problems.