EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING TERHADAP PENERIMAAN WAJIB PAJAK RESTORAN DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG

ADELIA, RISYA and Patmawati, Patmawati (2023) EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING TERHADAP PENERIMAAN WAJIB PAJAK RESTORAN DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research is a comparative analysis research, a research method that compares patterns of cause-and-effect relationships by analyzing the factors that cause the occurrence of a particular phenomenon. Data collection techniques are carried out through interviews, observation, and qualitative data analysis. This study aims to determine the development of the tapping box application system as a monitoring of restaurant taxpayer revenues registered with the Palembang City Regional Tax Management Agency. While the types and sources of data used are secondary data and primary data with data collection techniques, namely observation and interviews. The sample and population of this study are saturated, namely all restaurants that have been registered with the Palembang City Regional Tax Management Agency in 2018-2021. Based on the results of research and discussions that have been carried out, it can be concluded that the application of the tapping box system as a monitoring of restaurant taxpayer revenues at the Palembang City Regional Tax Management Agency from 2018-2021 after the implementation of the tapping box system has been running very well, The results of the tapping box system application show that in terms of the effectiveness ratio of tax revenue has increased every year and has increased significant and classified as effective from previous years.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Risya Adelia
Date Deposited:	13 Apr 2023 07:18
Last Modified:	13 Apr 2023 07:18
URI:	http://repository.unsri.ac.id/id/eprint/96126

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