摘要:ABSTRACT :In their daily lives the word queue very often we meet. Queue queue is verylong and very boring indeed and harm .. The purpose of this paper is to analyzethe queue happens to SAMSAT Bekasi and to know the satisfaction of thetaxpayers in paying Motor Vehicle Tax. Based on calculations that have beendone then it can be concluded, when operated with a second facility / counterswill occur on average queuing time and taxpayer 3.065 average taxpayer in thequeue of 4.80 seconds. It also showed the presence of visitors in the queue.. Theperformance of these queues will be very effective when coupled single windowadministration. And taxpayers will feel the satisfaction of Motor Vehicles to paytaxes and do not need to queue for too long.