Nurul Jamilah, Putri (2025) Pelaksanaan Pemungutan Pajak Hotel Menggunakan Tapping Box Pada Badan Pendapatan Daerah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Implementation is the process of carrying out or applying a policy, plan, or program that has been previously designed. This study aims to discuss the implementation of hotel tax collection using tapping boxes at the Regional Revenue Agency (Bapenda) of Pekanbaru City. The use of tapping boxes is a government effort to enhance transparency and accuracy in recording regional taxes, particularly in the hospitality sector. However, in practice, there are several challenges that affect the effectiveness of this system.The research employs a mixed methods approach as proposed by Creswell, combining quantitative methods targeted at hotels in the city of Pekanbaru and qualitative methods aimed at the Regional Revenue Agency to gain a deeper understanding of the obstacles and factors influencing the success of tapping box implementation.The results of the study indicate that most hotels have utilized tapping boxes in accordance with applicable regulations and are categorized as “Fairly Implemented.” This is because the device automatically records each transaction, enabling comparisons between the taxpayer's reports and the actual recorded data. This enhances the accuracy of transaction records through a real-time recording system, which facilitates Bapenda in increasing the region’s own-source revenue (PAD) of Pekanbaru City.However, the implementation of tapping boxes has not been evenly distributed across all hotels in Pekanbaru due to several obstacles, including lack of socialization, insufficient enforcement of sanctions, vulnerability to network issues, limited availability of devices, and the absence of standard operating procedures (SOPs) related to tapping boxes.

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