Research Article
Review of The Implementation of Tapping Box as Increasing Hotel and Restaurant Tax Revenue in Banyumas Regency
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351604, author={Fizka Ardhia Fitri and Tiara Pandansari and Sri Wahyuni}, title={Review of The Implementation of Tapping Box as Increasing Hotel and Restaurant Tax Revenue in Banyumas Regency}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={productive tapping box hotel tax local tax}, doi={10.4108/eai.14-8-2024.2351604} }- Fizka Ardhia Fitri
Tiara Pandansari
Sri Wahyuni
Year: 2024
Review of The Implementation of Tapping Box as Increasing Hotel and Restaurant Tax Revenue in Banyumas Regency
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351604
Abstract
This research aims to find out how tax revenues are after and before the implementation of Tapping Box for taxpayers. Hotel and Restaurant Taxes in Banyumas Regency. This research also aims to determine the advantages and disadvantages and strategies of the Badan Pendapatan Asli Daerah Kabupaten Banyumas. Tapping boxes have a positive impact on total Local Own-source from 2021 to 2023. This can be seen in the 2020 hotel tax revenue of IDR. 2.7 billion increased to Rp. 12.6 billion in 2023. Restaurant tax revenue in 2020 is IDR. 13.5 increased to IDR 36.8 billion in 2023. The results of this research show that the average tax revenue from hotels and restaurants per taxpayer who installed the Tapping Box in 2021 to 2023 was greater than the average revenue per taxpayer in 2019-2020 or the year before the Tapping Box was implemented. It is proven that the number of tapping box installations in Banyumas Regency has also increased from 64 units to 200 units until January 2024. Therefore, there is a need to increase the effectiveness of cooperation from various parties in organizing the tapping box program to optimize hotel and restaurant tax revenues in regional taxes. to build productive and digital-based tax human resources.
