The legal issues in this thesis are: 1) how can the public as taxpayers respond so the service motor vehicle tax; 2) how the fit between the expectations of taxpayers with the quality performance improvement of the service and how the sen-ice performed in SAMSAT Sleman. The research method is the empirical law research in the form of field research. The results showed that: the need of infrastructure improvements in the condition of the building, the quality of the reception area, the completeness and adequacy for the equipments. Advices from the author are the need for improving quality of care, increase the amount of equipment and support facilities as well as the waiting room cleanliness so that the taxpayers feel comfortable to come to SAMSAT Sleman.