Inovasi Pelayanan Pajak Kendaraan Melalui Aplikasi Signal (Samsat Digital Nasional) Di Kantor Samsat Kabupaten Kolaka

Abstract

This study aims to describe and analyze the innovation of motor vehicle tax services through the SIGNAL (National Digital Samsat) application at the Kolaka Samsat Office, focusing on its implementation and the obstacles faced in practice. Using a descriptive qualitative method with data collected through observation, interviews, and documentation, the analysis was guided by Suwarno’s five indicators of innovation, namely new knowledge, new methods, new objects, new technology, and new discoveries. The findings reveal that the SIGNAL application provides new knowledge to both taxpayers and officers regarding digital-based tax services, introduces a new method as an alternative to conventional processes, functions as a new object in technology-driven public services, and utilizes mobile platforms integrated with national databases as a form of new technology and discovery. Despite these advantages, the implementation is not yet optimal due to limited infrastructure, lack of structured socialization, and low levels of digital literacy in the community. The study concludes that SIGNAL has strong potential to improve service accessibility, efficiency, and compliance, but requires stronger outreach, better user education, and more reliable infrastructure to ensure wider adoption and sustainable benefits