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All Journal ELINVO (Electronics, Informatics, and Vocational Education) Techne : Jurnal Ilmiah Elektroteknika Jurnal Infomedia Martabe : Jurnal Pengabdian Kepada Masyarakat Community Engagement and Emergence Journal (CEEJ) Jurnal Teknik Informatika (JUTIF) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Ihsan, Ahmad
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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Efektivitas Penggunaan Mobile Payment Online System (MPOS) Pada Pemungutan Pajak Restoran Di Kabupaten Mempawah (Studi Kasus Pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Mempawah) Ihsan, Ahmad
Jurnal KIAFE Vol. 3 No. 1 (2025): April 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i1.64731

Abstract

This study evaluates the effectiveness of the Mobile Payment Online System (MPOS) in supporting restaurant tax collection in Mempawah Regency. The study employs a descriptive qualitative approach and was conducted at the Regional Tax and Retribution Management Agency of Mempawah Regency and selected restaurant taxpayers. Data were collected through interviews, observation, and document analysis involving tax officials and MPOS users. Effectiveness was assessed based on policy accuracy, implementation accuracy, target accuracy, ease of use, and the ability to address operational constraints. The results show that restaurant tax collection after the implementation of MPOS was categorized as highly effective, with effectiveness ratios of 123% in 2019, 119% in 2020, and 120% in 2021. MPOS facilitates online transaction reporting, enables real-time monitoring by tax officials, and helps reduce underreporting and other forms of taxpayer non-compliance. The system is also considered easy to learn and operate. Although several constraints were identified, including unstable internet connections, device malfunctions, limited personnel, and taxpayer reluctance to record transactions, these problems were generally resolved through technical assistance, vendor support, and internet access provision. Overall, MPOS improves the transparency, monitoring, and effectiveness of restaurant tax collection in Mempawah Regency.
Co-Authors A. Abdullah, Nasruddin Abdullahr, T. Rafli Arif, Zainal Bahri, Rahmad Fadhilla, Cut Alna Harliansyah, Septia Iskandar Iskandar Khairul Muttaqin Liza Fitria Liza Fitria, Liza M. Chaerul Rizky Munawir Munawir Mursyidah Mursyidah Nanda, Novianda Nanda Nurhidayah, Rif'ah Nurul fadillah, Nurul Pradipta , Rahman Prasetio, Bagas Indrianto Rifqiyah, Fina Rita Susanti Rita Syntia Safurida, Safurida Siti Helmyati Sultan, Jumriani Syamsiar, Syamsiar Trianto, Agita Wandini, Amelia Yacob, Iskandar