STRATEGY OF ONE-STOP SINGLE ADMINISTRATION SYSTEM OFFICE IN COLLECTION OF SERVICE VEHICLE TAX ARRANGEMENTS IN LHOKSEUMAWE CITY

This research aims to determine the strategies and obstacles faced by the One-Stop Single Administrative System office in collecting service vehicle tax arrears in Lhokseumawe City. Data collection techniques include observation, conducting interviews and documentation. This type of research uses a qualitative approach. Data was analyzed by means of data reduction, data presentation and drawing conclusions or verification. The results of this research are that the Single One-Stop Administrative System Strategy for Collecting Tax Arrears for Official Vehicles in Lhokseumawe City has been implemented by 1) Carrying out Socialization to Employees, 2) Carrying out Pick-up Procedures, 3) Mobile Samsat Program, 4) Determining Tax Collection. Meanwhile, the obstacles faced in efforts to collect tax arrears on official vehicles in Lhokseumawe City are employees' perception that taxes are the government's responsibility, so employees do not comply with paying taxes; Lack of Human Resources owned by Samsat officers in efforts to collect Lhokseumawe City official vehicle tax arrears; Lack of Financial Resources in Lhokseumawe City's One-Stop Single Administration System activities is also an obstacle in its efforts to collect tax arrears for official vehicles in Lhokseumawe City, Samsat has not provided road costs for field employees, road costs are really needed by field employees, there are no employee road costs will not work optimally.