Implementasi Penggunaan Tapping Box dalam Upaya Peningkatan Penerimaan Pajak Hotel di Kota Medan

Abstract

Regional taxes are an important instrument with a vital role in encouraging the development and welfare of the people in certain regions. Hotel tax is local tax revenue imposed on the use of accommodation facilities such as hotels. The implementation of an online taxpayer business transaction management system is used by taxpayers to record and input every payment transaction for services received from tax subjects. Even though it has great potential, implementing of tapping boxes and its impact on increasing hotel tax revenues in Medan has not been studied widely. Therefore, the author raised the final assignment with the title "Implementation of Tapping Box In Order to Increase Hotel Tax Revenue in Medan City" The main focus of this research is to understand the extent to which the implementation of tapping boxes can contribute to increasing hotel tax revenues in Medan City as well as the obstacles that occur in the process of implementing tapping boxes. This research uses descriptive qualitative methods to cover and analyze phenomena, attitudes, beliefs, and individual as well as group perspectives which are then used to process and analyze the data that has been collected. Through the research that has been carried out, it can be concluded that tapping boxes provides benefits in making it easier to record transaction data and manage taxpayers' taxes. However, tapping boxes has not been able to provide a concrete impact in contributing to an increase in hotel tax revenues in Medan City.