Indonesia is a country with a very large population and one of the highest population densities in the world. In the current era, the main issue facing Indonesia's development is public services. P3DW (Regional Revenue Management Center) is a government institution established to accelerate public services, particularly those related to motor vehicle taxes, and to ensure that taxpayers comply with their obligations.

The government plays a crucial role in ensuring that every citizen receives quality public services. This responsibility is outlined in Article 1 of Law No. 25 of 2009 on Public Services, which defines public services as a set of activities carried out to meet the needs of the community, in accordance with applicable laws and regulations, for every individual who is a citizen or resident, related to the provision of goods, services, or other forms of assistance. which states that public services encompass a series of activities aimed at fulfilling the needs of the community in accordance with applicable legal provisions, for every citizen or resident, related to goods, services, or other forms of service provided to them.

Motor Vehicle Tax is a tax imposed on the ownership or control of motor vehicles, in accordance with the provisions set forth in Law No. 28 of 2009. As one of the types of local taxes, this tax has significant potential to increase Local Government Revenue (LGR), in line with the development and changing needs of the community regarding motorized transportation (Defrian, Sururi, & Hasanah, 2021). Local government heads are urged to seriously enhance their financial revenue aspects to support their expenditures. As a result, innovations are being implemented to improve public services related to Motor Vehicle Tax revenue.

Innovation can be understood as “a new discovery or idea that has innovative characteristics, which in this case includes the application of innovation to products, methods, or facilities that have undergone significant improvements” (Dziallas & Blind, 2019). In the context of the public sector, innovation is now a necessity to ensure that services are more accessible, affordable, and equitable. (Zubaidah & Fitri Lubis, 2021).

The P3DW Office has implemented innovations aimed at improving the quality of services provided to the public. In line with the progress of the times, P3DW has developed its services by implementing conventional and digital systems, thereby making it easier for the public to make payments. In this context, P3DW has also developed public services, particularly those related to vehicle registration and taxation. The innovations implemented include the use of digital applications such as E-Samsat and Sambara. Additionally, there are conventional services known as Mobile One-Stop Administration Service (Samling). The following will explain the innovations in vehicle tax payment services.

E-Samsat (Mobile One-Stop Administration Service) is an innovation introduced by the West Java provincial government in 2014. The program aims to increase public awareness and compliance in paying motor vehicle taxes, thereby reducing late payments. With the services provided through E-Samsat, it will be easier for the public to fulfill their tax obligations.

The West Java Samsat Mobile Application, known as SAMBARA, is a digital innovation developed by BAPENDA West Java. The purpose of this application is to make it easier for the public to check vehicle taxes in the West Java region. Through this application, users can obtain information about motor vehicle taxes, both for motorcycles and cars, online. This app, available for download on the Play Store, provides various pieces of information related to Vehicle Taxes. There are several menus that allow users to access information about Vehicle Taxes. The public can also obtain information about the amount of tax that needs to be paid for motor vehicles. Additionally, the app provides information about the schedule of mobile Samsat offices and the addresses of Samsat offices.

Kiosks are an innovative service in the form of queuing machines designed to make it easier for the public to access information related to motor vehicle tax payments that must be settled. However, in the implementation of services using kiosk machines at P3DW Kota Cirebon, there are a number of shortcomings that have prevented the quality of service from meeting public expectations, as many members of the public are still unaware of this service.

Mobile Samsat is a service that provides vehicle registration certificate (STNK) validation and motor vehicle tax payment at public locations. These locations include the P3DW Office in Cirebon City, in front of the Kesambi Prison, Harjamukti Subdistrict, Jagasatru Subdistrict, and CSB Mall. The presence of this service is expected to enhance convenience for residents living far from the Samsat Office in their area. With this facility, residents can pay their vehicle taxes through the Mobile Samsat, eliminating the need to travel long distances to the Samsat Office.

The implementation of public service innovations in Motor Vehicle Tax has both positive and negative impacts. The positive impact of Motor Vehicle Tax service innovations is that it can minimize queues at the P3DW Office in Cirebon City. Additionally, this innovation has a positive impact on time and cost efficiency. It also has the potential to improve the quality of public services at the P3DW Office in Cirebon City.

The negative impact of the innovation in Motor Vehicle Tax services is a reduction in employment for P3DW Office staff in Cirebon City. This is due to the increasing pace of digital transformation. Additionally, many members of the public are still unfamiliar with digital platforms. This study aims to analyze how innovations implemented by the P3DW Office, both digital and conventional, are running optimally in accordance with the policies determined by the P3DW Office. It is hoped that the results of this study can provide deeper insight and understanding of innovations in motor vehicle tax services. However, in the current developments, there are still issues related to this matter.

In this study, researchers identified several issues in the field related to the digital and conventional motor vehicle tax payment mechanisms provided by the P3DW Office to the public. Many people are still unaware of the innovations that have been implemented, and there are limitations for people who do not have access to or skills in using technology. Not all people have the same understanding of digital-based innovations. Therefore, it is important to analyze

the characteristics of the community first to determine the appropriate innovation to achieve the desired target. Additionally, there are difficulties with network instability. This issue acts as a barrier in the online service process, where when the network experiences disruptions, staff have no other option but to wait, as the server location being centralized is the primary cause. The approach used by the P3DW Office toward the community is to directly pick up the community or through the mobile Samsat service. This indicates that not all communities can easily use digital-based innovations. Meanwhile, conventional- based innovations do not face significant obstacles.

According to previous research findings summarized from the study (Ilham & Tua, 2016) entitled “Service Innovation in Motor Vehicle Tax Administration at the Bukittinggi City Samsat UPTD.” The study showed differences in the results of the variables used. The same theory was used, namely Everett M Rogers' theory (2003), with the same indicators: relative advantage, compatibility, complexity, trialability, and observability. However, the research locations were different, with our research conducted at the P3DW Office in Cirebon City, while the previous research was conducted at the UPTD Samsat Office in Bukittinggi City.

The method used in this study is a descriptive qualitative approach. This approach aims to provide an in-depth understanding of a particular phenomenon. The focus of the descriptive qualitative approach is to answer research questions related to who, what, where, and how an event or experience occurs, thereby enabling a more detailed analysis to identify patterns that emerge in the event. (Sugiyono, 2018).

The data collection techniques used by researchers in this study included interviews, observation, and documentation collection. Key informants: Head of the Data Collection and Determination Section of P3DW Cirebon City, and informants: Taxpayers. This study uses Everett M. Rogers' (2003) Characteristics Theory, which consists of Relative Advantage, Compatibility, Complexity, Trialability, and Observability.

The P3DW Office of Cirebon City serves as a technical implementation unit under the supervision of the Regional Revenue Agency of West Java Province. Its establishment is regulated by Regional Regulation No. 6 of 2016 of West Java Province, which governs the formation and structure of regional apparatus, as well as Governor Regulation No. 22 of 2022 of West Java Province, which governs the position and composition of regional apparatus within the province of West Java.

The collection of motor vehicle taxes is carried out by the P3DW Office of Cirebon City. After that, the collected taxes will be deposited into the West Java Provincial Treasury through Bank Jawa Barat (BJB). The allocation or distribution of these funds follows West Java Governor Regulation No. 32 of 2017 concerning Guidelines for the Distribution of Local Tax Revenue Sharing Funds to District/City Governments, whereby 70% of the funds will be transferred to West Java Province and 30% will be transferred to the districts/cities.

Based on the table above, it shows that there has been an increase in Motor Vehicle Tax revenue from year to year, both through digital-based service innovations and conventional methods. However, the number of conventional P3DW office service users is higher than those using digital-based innovations. Although digital-based Motor Vehicle Tax payments offer convenience, flexibility, transparency, and efficiency, the public should be more inclined to choose digital tax payment methods. However, based on the data in the table above, this is contrary to the digital innovations provided by the P3DW office, as many people still choose to use conventional tax payment services at the P3DW office.

Based on the research findings and discussions outlined above regarding innovations in motor vehicle tax services at the P3DW Office in Cirebon City, it can be concluded that although digital and conventional innovations have provided significant benefits, there are still issues in terms of public understanding and use of technology, particularly in terms of access and skills in using digital innovations. Digital innovations such as E-Samsat, Sambara, and Kiosk offer convenience and time efficiency, but their use is not yet optimal due to limited access to technology. On the other hand, conventional innovations, such as Samsat Keliling, are more easily accepted by the public. However, issues related to network connectivity and the lack of public awareness regarding the socialization efforts conducted by the P3DW Office on digital innovations continue to hinder the achievement of optimal results. Therefore, there is a need to enhance outreach efforts and simplify the use of digital innovations to improve the efficiency of motor vehicle tax services.

Given the limitations identified in this study, several recommendations are available for further study. First, future research should explore in more depth the social and demographic factors that influence public acceptance of

digital innovation, such as education level, age, and digital literacy. This approach could help formulate more targeted outreach strategies.

Second, further studies could also expand their focus to evaluate the effectiveness of each digital platform (E-Samsat, Sambara, and Kiosk) from a user perspective, including user satisfaction, ease of use, and the public's level of trust in digital data security.

Third, given the importance of infrastructure, future studies should consider technology and network connectivity as critical variables, as well as identify technical barriers faced by officers and the public in using digital services.

Furthermore, a qualitative or mixed methods research approach would provide a more in-depth understanding of public perceptions of motor vehicle tax service innovations. Research could also be conducted in other regions or provinces to obtain a more comprehensive picture and compare the effectiveness of service innovation strategies geographically.

With broader and more in-depth follow-up studies, it is hoped that innovations in motor vehicle tax services can continue to be improved and be accessed equally by all levels of society.