PROSEDUR PELAKSANAAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KANTOR SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) TELUK KUANTAN KABUPATEN KUANTAN SINGINGI

This study aims to see how the procedures for implementing motor vehicle tax payments at the SAMSAT Teluk Kuantan office. Researchers found a problem that the Motor Vehicle Tax Payment Procedure at the Samsat Teluk Kuantan Office, Kuantan Singingi Regency had not been implemented properly. This is because there are still many people who do not fully understand the procedures for paying taxes, especially for those who have just owned a vehicle, then there is often network disruption which causes the process of paying taxes to take a long time, then the service provided is still slow during the tax processing process, and still the existence of brokers in motor vehicle tax management. hence the need for a leadership role in conducting supervision within the SAMSAT Teluk Kuantan office. The research method used by researchers is a qualitative method with a descriptive approach, while the data collection methods used are: interviews, observation, and documentation. From the results of the research the Procedure for the Implementation of Motor Vehicle Tax Payments at the SAMSAT Teluk Kuantan Office, Kuantan Singingi Regency has not been implemented properly