Efektivitas Penerapan Tapping Box sebagai Monitoring Perpajakan atas Pajak Restoran di Kota Binjai

Abstract

The self coaching system requires taxpayers to be able to perform his exclusion duties. In the performance of tax obligations it is necessary to monitor cheating and to optimize tax investments. The tapping box application is made asa tax control policy in Binjai. The study aims to know tapping box applications as well as its effectiveness as monitoring the taxation especially the restaurant tax. The research method used is qualitative work with a descriptive approach to describe phenomena that occur according to data obtained by observation and interview. The tapping box application is done to support payment policies with the online system. Research suggests that the tapping box energy monitoring tax on restaurant taxes is not effective because it has not met the effectiveness criteria