TAPPING BOX UTILIZATION FOR FOOD AND BEVERAGE PBJT COLLECTION IN MADIUN CITY: CHALLENGES AND STRATEGIES

Wisnu Satrio Nugroho, Anggita Langgeng Wijaya, Rihan Mustafa Zahri

Abstract


BAPENDA Madiun City has implemented Tapping Boxes since 2019 to support the recording of transactions in the collection of PBJT for food and beverages. This study aims to analyze the implementation, challenges, and strategies for optimizing the use of Tapping Boxes in increasing regional tax revenue. The research uses a descriptive qualitative approach with interview, observation, and documentation techniques at BAPENDA Madiun City. The results of the study showed that of the 127 units of Tapping Box, their use only reached 97 out of 764 food and beverage tax payers. The challenges faced include network disruptions, exhaustion of GSM quotas, offline devices, underreporting indications, and limited monitoring officers. The optimization strategy is carried out through monitoring and sampling bills, socialization, human resource capacity development, and expanding the installation of devices for high-potential taxpayers.

Keywords: Tapping Box, Specific Goods and Services Tax (PBJT), Local Tax, Tax Revenue Optimization.


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