Case Analysis: The following process is the process of changing the name of the purchase of a used vehicle Taxpayers come to SAMSAT. At counter 1, taxpayers take the form for registration and data collection of motor vehicles (SPPKB). There is a long table to fill out the form, while to take the SPPKB form, the data to be filled is the identity of the taxpayer and the identity of the vehicle. If the vehicle at the time of initial purchase was registered in another regional SAMSAT, the taxpayer must request and bring proof of re-approval from that SAMSAT (re-approval document). For vehicles that will also change number plates, it is necessary to submit evidence of the results of the physical examination of the motor vehicle. Physical examination is carried out by means of the taxpayer coming and asking directly to the inspection officer. there were quite a number of them, and could easily be identified by the uniform he was wearing. they will put a sticker of the inspection results on the SPPKB form. The taxpayer then goes to the counter for the physical validation section to submit the results of a physical check and other supporting documents. The officer validates the physical check on the form. Furthermore, the taxpayer collects the SPPKB form and all the completeness to the counter that serves the receipt of files and registration, by also collecting complete documents (FC KTP, STNK and BPKB). for the process of transferring the name of the vehicle, the additional completeness documents shown are STNK, new owner's ID card, BPKB, stamped purchase receipt, original invoice and photocopy. Then, the Taxpayer waits for the officer to calculate the determination of the motor vehicle tax owed, by issuing a Regional Tax Assessment Letter (SKPD) which is a notification of the determination of the amount of tax payable. Taxpayers are called to get information on the amount to be paid. then payment is made at the payment counter and the submission of proof of the total results of the calculation of the tax payable. Payments can be made up to 30 days from the date of that day. After the payment is made, the taxpayer will receive an SKPD (Regional Tax Assessment Letter) as proof of the payment that has been made. Taxpayers who are late in payment will be given an administrative sanction of 2% of the principal amount of the Motor Vehicle Tax. The cashier receives payments in accordance with the SKPD and affixes validation to the SKPD. Furthermore, for vehicles that change vehicle number plates, a new STNK will be printed, and number plates will be taken at a separate counter. Then for re-approval, the STNK belonging to the Taxpayer will be carried out in the form of an endorsement stamp. After the STNK transfer process is complete, the next step is to change the name of the BPKB. To change the name of the vehicle, the taxpayer goes to the registration counter for the transfer of name, the officer will provide a form to fill out. also attach FC proof of vehicle and personal identity.
After paying the registration fee, the officer will provide a receipt for payment. BPKB can only be taken 1 month ahead. If the specified date has arrived, the taxpayer returns to the Samsat Police to collect the BPKB with a receipt and a photocopy of the ID card. Take the queue number for BPKB collection. After being called by the officer, and the evidence is submitted, the officer does the matching for the new BPKB data to be submitted. C 1. Do a Value Added Analysis of the case: create an activity-actor-classify value table, do a waste elimination analysis give suggestions based on the analysis you have done