Pelaksanaan Pemungutan Pajak Hotel Menggunakan Tapping Box Pada Badan Pendapatan Daerah Kota Pekanbaru

Abstract

This research was conducted to examine the implementation of hotel tax collection using the tapping box at the Regional Revenue Agency (Bapenda) of Pekanbaru City. This study employs a descriptive research type with a mixed-method approach, where primary data is obtained through interviews, observations, documentation, and questionnaire distribution. The sampling technique used is purposive sampling, while secondary data is obtained through interviews with the Regional Revenue Agency (Bapenda) of Pekanbaru City. This study applies the implementation theory, which consists of four research dimensions: communication, resources, disposition, and bureaucratic structure. The results indicate that most hotels have implemented the tapping box according to applicable regulations, categorized as "Moderately Implemented" (Cukup Terlaksana). The tapping box enhances the accuracy of transaction recording with a real-time system, facilitating the Regional Revenue Agency (Bapenda) in increasing the Local Own-Source Revenue (PAD) of Pekanbaru City. However, the tapping box has not yet been evenly distributed to all hotels in Pekanbaru due to several obstacles, including a lack of socialization, insufficient sanctions, vulnerability to network disruptions, and limited device availability.