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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Indonesian Accounting Research Journal
Wandira Maharani
Jurusan Akuntansi, Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Tapping Box Implementation and Registered Restaurants on PBJT Revenue from Food and Beverage in Cimahi City Wandira Maharani; Yeti Apriliawati
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7238

Abstract

Food and beverage Specific Goods and Services Tax (PBJT) revenue collection still faces challenges in ensuring accurate transaction reporting under the self-assessment system. To improve tax compliance, the Cimahi City Government implemented tapping boxes to automatically record restaurant transactions. This study aims to analyze the effect of tapping box implementation and the number of registered restaurants on food and beverage PBJT revenue in Cimahi City during 2015–2024 and to examine differences in tax revenue before and after tapping box implementation. This study employed a quantitative approach with comparative and explanatory designs, supported by semi-structured interviews. Data were analyzed using descriptive statistics, classical assumption tests, independent sample t-test, and multiple linear regression. The results indicate a significant difference in PBJT revenue before and after tapping box implementation with a very large effect size. Partially, tapping box implementation has no significant effect, whereas the number of registered restaurants has a positive and significant effect on PBJT revenue. Simultaneously, both variables significantly affect PBJT revenue.
Co-Authors Yeti Apriliawati, Yeti