Paying taxes is an example of public service. In the process of serving, the service is often synonymous with the queuing process. Queuing is a condition in which several people or objects from a waiting line to be served are generally caused by the need for services to exceed the service capacity or service facilities so that users of arriving facilities cannot immediately receive service. Therefore, overcoming many complaints due to queues can be done by improving services and maximizing time efficiency using the Petri net model. In this study, a Petri net model of the 5-year tax payment service system for a motor vehicle at SAMSAT Oku Timur 1 was made as many as 17 places, 15 transitions, two operators, and 30 arcs using WOPED 3.2.0 software.