Amid the current pandemic, information technology such as the internet has become a basic need for society. The increasingly limited space for movement requires people to master technology to be able to survive and interact virtually. On the other hand, technology that has become a basic need also needs to be adopted by the government to improve public services amidst the COVID-19 pandemic to be more effective and efficient. E-Government and digital government in Indonesia are strengthened by the presence of Presidential Instruction No. 3 of 2003, as well as Presidential Regulation (Perpres) no. 95 of 2018 concerning the Electronic-Based Government System (SPBE). One of these acceleration efforts is also strengthened by the presence of the electronic-based government system index (SPBE) which measures how the electronic-based government system in Indonesia is at the regional level. As people increasingly master technology, the form of technologybased services (e-services) will be increasingly needed by the public. So, how does the government respond to this? West Java Province itself through Bapenda (Regional Revenue Agency) and a team of IT experts has launched an application called Sambara (West Java Mobile Samsat), a public service in the form of an Android-based smartphone application for payment of Motor Vehicle Tax (PKB) in West Java Province. The application is also implemented in Banten Province through the SAMBAT (Samsat Banten Hebat) and SIGNAL (National Digital Samsat) Applications as well as Cooperation in the Management of Regional Levies through the SIREDA (Regional Retribution System) application.

Digital Government, Aplication-Based, Motor Vehicle Tax Payments, Digital Transformation, e-Government