ABSTRACT
The research aims to identify the queuing model, describe the results of analysis, and assess the queuing system of vehicle tax payments at the SAMSAT Bandar Lampung Office. This was a descriptive research, including a population of all motor vehicle taxpayers that pay at SAMSAT Bandar Lampung and the sample consist of those consistently paying annually, using the data collection technique of interviews and observation. Furthermore, the collected data was evaluated using a queuing model formula multi-channel multi-phase to analyze the average number of customers and amount of time spent in the system, the average number waiting in a queue and time spent while at it prior to servicing. This also involves the probability of an empty service unit, as well as the possible number of customers in the system. The results showed that SAMSAT Bandar Lampung implemented a multi channel - multi phase queuing system M/M/S, with discipline FCFS. In addition, the average queue density at the registration counter was 8 00 and 13 00, and 9 00 to 11 00 at the checkout.
