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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management JISIP: Jurnal Ilmu Sosial dan Pendidikan Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Accounting Accountability and Organization System (AAOS) Journal AJAR (Asian Journal of Accounting Research) (e-Journal) Contemporary Journal on Business and Accounting Jurnal Magister Akuntansi Trisakti International Journal of Asian Business and Management (IJABM) Amsir Accounting & Finance Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA) IECON: International Economics and Business Conference AKRUAL : Jurnal Akuntansi dan Keuangan` IJRE
Arizah, Ainun
Universitas Muhammadiyah Makassar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Contemporary Journal on Business and Accounting

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Monitoring Restaurant Taxes Through the Use of Tapping Box Tools Arizah, Ainun; Abdi, Muhammad Nur; Adil, Muhammad; Elfhita, Resky Vivi
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.76

Abstract

Purpose – This study aims to determine the implementation of restaurant tax monitoring through the use of tapping box tools at the Regional Revenue Agency of Mamuju Regency. Design/methodology/approach – This study uses a qualitative research method by focusing on the implementation of restaurant tax monitoring through the use of a tapping box tool. Findings – The results of the study show that, 1) the implementation of monitoring carried out by BAPENDA on restaurant taxes by installing tapping boxes in restaurants is then checked on the SIMPADA application which can be accessed via https://sulselbar.simpada.co.id/sulselbar-taxmonitoring/, 2) The limited number of human resources means that they have to work outside their normal working hours and is not followed by an increase in the amount of salary or wages received. Originality - This research lies in an in-depth study of the application of the Tapping Box Tool by linking it to technical and non-technical aspects. Keywords: Monitoring, Restaurant Tax, Tapping Box Paper type Research Result
Co-Authors -, Nilawati Abbas, Ahmad Abdi, Muhammad Nur Ahmad Abbas Amiruddin Husni Ansyarif Khalid Arisanty Razak, Linda Arsal, Muryani Aulya Muhammad S Ayudina, Rika Darwin, Khadijah Dyah Rezky Ramadhani Elfhita, Resky Vivi Fuada, Nurul H. Andi Jam'an Inda Sari, Fadlia Indah Syamsuddin Insaniah, Nurul Qalbi Khadijah Darwin Khalid, Ansyarif Khalishah Ulfah Lestari, Sri Indah Linda Arisanty Razak Mohamad Ilham MS, Sri Rahayu Muhammad Adil, Muhammad Muryani Arsal Muryani Arsal Neks Triani Nur Hanifa Nurul Fuada Nurul Fuada Ramadhan, Nurhalisa Ramly, Ramly Rezky Vivi Elfhita Rini Sulistiyant Rini Sulistiyanti Sasmita Sasmita Septiani, Elya Sintya Kartika Angelina Syahidah Rahmah Wa Ode Rayyani wahyuni wahyuni