Government Efforts to Violate Tapping Box in Malang City Taxpayers

Dian Lovitasari; Durratun Nashihah

doi:10.26905/j-tragos.v1i2.10484

Government Efforts to Violate Tapping Box in Malang City Taxpayers

Dian Lovitasari, Durratun Nashihah

Abstract

This research describes a tool in assisting the supervisory function of local tax revenues to support the realization of targets on Regional Original Revenue. A device called a tapping box is present in the tax object registered on the local government server to be installed between the cash register and the printer. Every transaction will be recorded on a device that has been connected to the local government server so that when the reporting arrives, the taxpayer only deposits the nominal that has been listed. Although supervision is assisted by technology, local governments also conduct intensive supervision to follow up tax objects that take preventive actions. Various efforts of local governments in expressing and imposing sanctions such as quadruple nominal payments, and so on. The method in this study uses literature reviews sourced from journals and articles. It was found that some tax objects carried out the revocation of tapping boxes, doubling accounts.

Keywords

Local revenue, Tapping box, Sanctions.

Full Text:

PDF

References

Anastasya Sinambela, E., & Rachman Putra, A. (2021). Self-Assessment System, Tax Technology, And Tax Evasion. In Journal of Marketing and Business Research (Vol. 1, Issue 1).

Anggraeni, P. (2020, June 10). Tapping Box, Terobosan Bapenda Kota Malang Atasi Wajib Pajak Nakal di Masa Pandemi. Retrieved From Malang Times: Https://Www.Malangtimes.Com/Baca/53695/20200610/184300/Tapping-Box-Terobosan-Bapenda-Kota-Malang-Atasi-Wajib-Pajak-Nakal-Di-Masa-Pandemi

Angraeni, P. (2019, Dec 5). Gerak Cepat Tingkatkan Potensi Pajak, BP2D Kota Malang Pasang Tapping Box. Retrieved From Malang Times: Https://Www.Malangtimes.Com/Baca/46851/20191205/153000/Gerak-Cepat-Tingkatkan-Potensi-Pajak-Bp2d-Kota-Malang-Pasang-Tapping-Box

Aryanti, D. (2020). Pengaruh Self-Assessment System Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak.Andayani Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.

Desmon, D., & Hairudin, H. (2020). Pengaruh Self-Assessment System Dan Penerbitan Surat Tagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (Study Kasus Pada KPP Pratama Kedaton Bandar Lampung). Target: Jurnal Manajemen Bisnis, 2(1), 47–55. Https://Doi.Org/10.30812/Target.V2i1.699

Fristin, Y., & Dwinugraha, A. P. (2023). Model Strategi Pengelolaan Badan Usaha Milik Desa pada Era Pandemi Covid-19 di Kabupaten Malang. Jurnal Administrasi Bisnis, 12(1), 67-75. https://doi.org/10.14710/jab.v12i1.52378

Nasir, M. S. (2019). Analisis Sumber-Sumber Pendapatan Asli Daerah Setelah Satu Dekade otonomi Daerah. In JDEP (Vol. 2, Issue 1). Https://Ejournal.Undip.Ac.Id/Index.Php/Dinamika_Pembangunan/Index

Jatmiko, A. (2022, September 9). Memahami 3 Sistem Pemungutan Pajak Yang Berlaku Di Indonesia. Retrieved From Katadata: Https://Katadata.Co.Id/Agungjatmiko/Ekonopedia/631aa27502f63/Memahami-3-Sistem-Pemungutan-Pajak-Yang-Berlaku-Di-Indonesia

Kasahara, R. F. N., & Muhammad, R. N. (2023). Evaluasi Penerapan Tapping Box Dalam Penerimaan Pajak.Hiburan, Pajak.Restoran, Pajak.Hotel, Dan.Pajak Parkir Dengan.Menggunakan Model.End User.Computing

Satisfaction Di Kota Sukabumi. KRISNA: Kumpulan Riset Akuntansi, 14(2), 284–296. Https://Doi.Org/10.22225/Kr.14.2.2023.284-296

Kholik, S. (2020). Perencanaan Pembangunan Daerah Dalam Era Otonomi Daerah (Vol. 6, Issue 1). Online. Https://Jurnal.Unsur.Ac.Id/Jmj

Magfiroh, A. M. (N.D.). Optimalisasi Sumber Pendapatan Asli Daerah Dalam Pelaksanaan Pembangunan Infrastruktur Daerah Kabupaten Lamongan Astri Fitria Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (STIESIA).

Mataraman. (2022, July 15). Pencapaian Pajak Daerah Kota Malang Ada Yang Surplus. Retrieved From Jatim Pos: Https://Www.Jatimpos.Co/Jatim/Mataraman/9266-Pencapaian-Pajak-Daerah-Kota-Malang-Ada-Yang-Surplus

Nanda, F. P. (2023, April 10). Pajak Restoran Kota Malang Diduga Bocor Rp 2 Miliar. Retrieved From Jawa Pos Radar Malang: Https://Radarmalang.Jawapos.Com/Kriminal/811091979/Pajak-Restoran-Kota-Malang-Diduga-Bocor-Rp-2-Miliar

Oki, K. K., Nalle, F. W., & Meomanu, P. A. V. (2020). Analisis Kemandirian Keuangan Daerah Kabupaten Belu Analysis of Regional Financial Independence Belu Regency. In Juni (Vol. 5, Issue 2). Http://Jurnal.Unimor.Ac.Id/JEP

Fauzi, A. (2019). Otonomi Daerah Dalam Kerangka Mewujudkan Pemerintahan Daerah. In Jurnal Spektrum Hukum (Vol. 16, Issue 1).

Putra, A. F. (2020). Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, Dan Modernisasi Sistem. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 7(1), 1-12.

Putra Ananta, G., & Dirdjo, M. M. (N.D.). Hubungan Antara Beban Kerja Dengankinerja Perawat Di Rumah Sakit Suatu Literature Review (Vol. 2, Issue 2).

Raihan, M., Sarumpaet, S., & Sukmasari, D. (2021). Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 10(1), 91–108. Https://Doi.Org/10.46367/Iqtishaduna.V10i1.337

Rusnan, R., Koynja, J. J., & Nurbani, E. S. (2020). Implikasi Penerapan Asas Self-Assessment Sistem Terhadap Peningkatan Penerimaan Pajak. Journal Kompilasi Hukum, 5(1), 15–29. Https://Doi.Org/10.29303/Jkh.V5i1.33

Sampurno, M. (2021, November 22). 69 Alat “Penangkal” Kebocoran Pajak Mulai Dipasang. Retrieved From Jawa Pos Radar Malang: Https://Radarmalang.Jawapos.Com/Kota-Batu/811081318/69-Alat-Penangkal-Kebocoran-Pajak-Mulai-Dipasang.

Suastika, I. N. (2021). Tata Cara Pemungutan Pajak Dalam Perpektif Hukum Pajak. 7(1). Https://Ejournal.Undiksha.Ac.Id/Index.Php/Jkh

Sudarmana, I. P. A., & Sudiartha, G. M. (2020). Pengaruh Retribusi Daerah Dan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Dinas Pendapatan Daerah. E-Jurnal Manajemen Universitas Udayana, 9(4), 1338. Https://Doi.Org/10.24843/Ejmunud.2020.V09.I04.P06

Suryono, A. (2020). Kebijakan grand design reformasi birokrasi 2010-2025 dalam penataan organisasi dan tata laksana. Publisia: Jurnal Ilmu Administrasi Publik, 5(1), 1-20. https://doi.org/10.26905/pjiap.v5i1.4027

Takwim, T., & Tomanggung, D. (2022). Evaluasi Sistem Pemungutan Pajak Untuk Meningkatkan Pendapatan Daerah (Studi Pada Kantor Badan Pendapatan Daerah Kabupaten Konawe). SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(9), 1901–1908. Https://Doi.Org/10.54443/Sibatik.V1i9.274

Wildan, M. (2022, Juni 26). Pasang Alat Perekam Pajak, Pemkot Incar 200 Tempat Usaha. Retrieved From DDTC News: Https://News.Ddtc.Co.Id/Pasang-Alat-Perekam-Pajak-Pemkot-Incar-200-Tempat-Usaha-39975

Wira, Y. S. (2023, March 20). Realisasi Pajak Daerah Di Kota Malang, Ini Rinciannya. Retrieved From Jawa Pos Radar Malang: Https://Radarmalang.Jawapos.Com/Malang-Raya/Kota-Malang/20/03/2023/Realisasi-

Pajak-Daerah-Di-Kota-Malang-Ini-Rinciannya/#: ~: Text=MALANG%20KOTA%20%E2%80%93%20Meningkatnya%20target%20pajak, Dari%20target%20Rp%201%20triliun.

DOI: https://doi.org/10.26905/j-tragos.v1i2.10484