Implementasi Kebijakan Tapping Box dalam Mewujudkan Optimalisasi Pendapatan Asli Daerah (PAD) di Kabupaten Dairi

Abstract

Many restaurant and hotel owners as taxpayers in Dairi Regency have not yet implemented the Tapping Box policy. This is due to issues such as miscommunication, limited facilities and infrastructure, technical difficulties, and non-compliance. The purpose of this research is to thoroughly examine and analyze the implementation of the Tapping Box policy in realizing the optimization of Regional Revenue (PAD) in Dairi Regency. The research method used is qualitative. The results irulicate that although the implementers communicated with taxpayers through socialization before the installation of the Tapping Box, restaurant and hotel owners felt that the information provided about the use of the tool was still unclear. The resources available to support the implementation of the Tapping Box policy are sufficient, with adequate human resources and qualifications, but the Tapping Box tool as a facility still faces technical problems such as network disruptions and errors, which prevent the optimization of Regional Revenue. Furthermore, the disposition or attitude of the implementers towards the Tapping Box policy is positive and supportive, but there is still resistance from restaurant and hotel owners. Additionally, the implementation of the Tapping Box policy lacks a Standard Operating Procedure (SOP) as it is currently just a policy and not yet a program that should have an SOP. Non-compliance by restaurants and hotels in using the Tapping Box in their transactions has resulted in the inability to optimize Regional Revenue, despite the clear efforts of the Regional Revenue Agency of Dairi Regency, Bank Sumut, and PT Raharja in fulfilling their respective roles. Therefore, the Regional Revenue Agency, Bank Sumut, and PT Raharja must impose strict sanctions on implementers who do not comply with using the Tapping Box.