| dc.description.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. | en_US |
