Awang Long Law Review
Vol. 4 No. 2 (2022): Awang Long Law Review

COMPARISONAL CONTRIBUTION ANALYSIS OF REGIONAL TAX PAYMENTS BEFORE AND AFTER USING TAPPING BOX ON REGIONAL ORIGINAL INCOME (PAD) IN BANDAR LAMPUNG CITY

Rahmawati Herdian (Unknown)
Mohamad Fajri Mekka Putra (Unknown)



Article Info

Publish Date
21 May 2022

Abstract

The regulation of local tax payment policies with a manual system over time is increasingly ineffective for Bandar Lampung City Original Revenue. In 2018 the Bandar Lampung City Government made the latest breakthrough, namely paying local taxes using the Tapping Box, especially hotel taxes, restaurant taxes, entertainment and parking taxes, but problems arise in the use of the system. Regional tax payment arrangements with the system before and after using the Tapping Box in its application there are still taxpayers who do not comply with the payment arrangements. The contribution of local tax payments with the system before and using the Tapping Box needs to be increased in quantity and quality. Constraints and solutions in using the system before and after using the Tapping Box, the government must socialize the use of the Tapping Box to taxpayers who do not understand the benefits of using the tool and the government must supervise several tax objects.

Copyrights © 2022






Journal Info

Abbrev

awl

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Awang Long Law Review known as the ALLRev launched on November 1, 2018 and inaugurated formally by Chairman of the Awang Long School of Law. Besides "The Juris" Journal of Legal Sciences, Awang Long Law Review (ALLRev) is the official journal of the Awang Long School of Law published biannually (May ...