ANALISIS TANTANGAN DAN STRATEGI OPTIMALISASI PENGGUNAAN TAPPING BOX DALAM PEMUNGUTAN PBJT ATAS MAKANAN DAN MINUMAN GUNA MENINGKATKAN PENERIMAAN PAJAK DAERAH KOTA MADIUN

Nugroho, Wisnu Satrio (2026) ANALISIS TANTANGAN DAN STRATEGI OPTIMALISASI PENGGUNAAN TAPPING BOX DALAM PEMUNGUTAN PBJT ATAS MAKANAN DAN MINUMAN GUNA MENINGKATKAN PENERIMAAN PAJAK DAERAH KOTA MADIUN. D3 thesis, Universitas PGRI Madiun.

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Abstract

BAPENDA of Madiun City has implemented Tapping Boxes since 2019 as a mandate from the KPK to support transaction recording based on the Online Tax Information System (SIPO) in collecting the PBJT on food and beverages. This study aims to analyze the implementation of Tapping Boxes, identify the challenges encountered, and formulate optimization strategies to increase local tax revenues in Madiun City. A descriptive qualitative approach was employed, with data collection techniques consisting of interviews, observations, and documentation at BAPENDA Madiun City. The results indicate that out of 127 Tapping Box units deployed via PDT, POS, and cloud server methods, their use has only reached 97 out of 764 registered food and beverage PBJT taxpayers. The identified challenges include internet network disruptions, exhausted GSM quotas, offline device statuses, indications of underreporting where bills go unrecorded in the system, and a limited number of monitoring personnel. Optimization strategies include regular monitoring and bill sampling, socialization of Tapping Box functions, human resource capacity development, and expanding device installation to high-potential taxpayers to minimize revenue leakage from the food and beverage PBJT in Madiun City.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Tapping Box; Specific Goods and Services Tax (PBJT); Local Tax; Tax Revenue Optimization
Subjects:	A Social Sciences > HC Economic History and Conditions A Social Sciences > HF Commerce
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	NUGROHO WISNU SATRIO
Date Deposited:	21 Aug 2026 03:47
Last Modified:	21 Aug 2026 03:47
URI:	http://eprint.unipma.ac.id/id/eprint/9009

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