Title: APPLICATION OF TAPPING BOX TO TAXPAYERS’ HOTELS FOR OPTIMIZATION REGIONAL ORIGINAL INCOME IN BANDA ACEH CITY
Authors: Taufiq Alamsyah, Akhyar, Fazzan and Muhammad Kadafi
Abstract: In the current era of the industrial revolution, technology-based tax management is a new breakthrough for recording tax payments by taxpayers. Collecting taxes conventionally can lead to opportunities to misappropriate the amount of tax revenue. In this research, the problems raised are: 1. How to implement the installation of Tapping Boxes for hotel taxpayers in Banda Aceh City. 2. How to optimize the increase in local revenue after implementing the installation of tapping boxes for hotel taxpayers in Banda Aceh City. 3. What are the factors inhibiting the installation of Tapping Boxes in hotels in Banda Aceh City. The research method used is empirical jurisdic research with a sociological approach with research specifications that are descriptive analysis. This research uses primary and secondary data as the main research material, which was obtained through interviews, observations, and documents. The data obtained will be analyzed normatively qualitatively. Research results: 1. Implementation of the installation of Tapping Boxes for hotel taxpayers in Banda Aceh City has only progressed to 30% of the target. The Tapping Box installation is in collaboration with Bank Aceh Syariah in its implementation. The Tapping Box system is connected to the financial inspector agency of Banda Aceh City system which can be directly connected to the devices and payment systems owned by taxpayers as a basis for calculating tax assessments or audits. 2. Optimizing Local Original Income for the use of tapping boxes among hotel taxpayers in Banda Aceh City by expanding the tax revenue base through socializing the use of tapping boxes, strengthening the collection process, and strengthening supervision through collaboration with all parties including stakeholders and others. 3. The Tapping Box installation is in collaboration with Bank Aceh Syariah in its implementation. The Tapping Box system is connected to the financial inspector agency of Banda Aceh City system which can be directly connected to the devices and payment systems owned by taxpayers as a basis for calculating tax assessments or audits. 2. The obstacles that occurred were due to uncooperative taxpayers, workers from the City Financial Management Agency, and interference with the Tapping Box device and internet network. Municipal Financial Management Agency’s efforts to overcome obstacles are by communicating again with Tapping Box equipment technicians, socializing, and providing rewards to taxpayers. Suggestion: It is hoped that the Banda Aceh City Government can increase outreach to Taxpayers on the use of tapping boxes to maximize local tax potential so that they can contribute to Banda Aceh City’s Original Regional Income.
Keywords: Tapping Box, Taxpayers, Optimization of Original Regional Income.
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