Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita

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Field Value
 
Title Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box
 
Creator Raihan, Muhammad
Sarumpaet, Susi
Sukmasari, Dewi
 
Subject Local Revenue
Local Tax
Tapping Box
 
Description The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the use of the tapping box. This research uses mixed methods, namely quantitative and qualitative approaches. This study uses primary and secondary data. Primary data includes interviews with the regional tax and retribution management agency (RTRMA) and restaurant, hotel, entertainment, and parking businesses. Secondary data includes reports on the realization and target of restaurant taxes, hotel taxes, entertainment taxes, and parking taxes every month during the 2017-2019 period, totalling 24 data obtained from the RTRMA of Bandar Lampung. The hypothesis testing was using paired sample t-test. The results showed significant differences in the tax achievement of restaurants, hotels, entertainment, and parking between before and after using the tapping box sequentially. The implementation of the use of tapping box was going well, and it is proven that the tax achievement of restaurants, hotels, entertainment, and parking increases every month. So, the use of the tapping box already provided supervision to taxpayers. So, tax leaks can be minimized and increase the original local government revenue of Bandar Lampung.
 
Publisher LPPM Publishing & Printing
 
Date 2021-06-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/337
10.46367/iqtishaduna.v10i1.337
 
Source IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita; Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June; 91-108
2684-8228
2303-3568
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/337/264
 
Rights Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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