Journal of Transformative Governance and Social Justice
Vol 1, No 2: July, 2023

Government Efforts to Violate Tapping Box in Malang City Taxpayers

Dian Lovitasari (Department of Public Administration, Faculty of Social and Political Sciences, University of Merdeka Malang)
Durratun Nashihah (Department of Public Administration, Faculty of Social and Political Sciences, University of Merdeka Malang)



Article Info

Publish Date
02 Aug 2023

Abstract

This research describes a tool in assisting the supervisory function of local tax revenues to support the realization of targets on Regional Original Revenue. A device called a tapping box is present in the tax object registered on the local government server to be installed between the cash register and the printer. Every transaction will be recorded on a device that has been connected to the local government server so that when the reporting arrives, the taxpayer only deposits the nominal that has been listed. Although supervision is assisted by technology, local governments also conduct intensive supervision to follow up tax objects that take preventive actions. Various efforts of local governments in expressing and imposing sanctions such as quadruple nominal payments, and so on. The method in this study uses literature reviews sourced from journals and articles. It was found that some tax objects carried out the revocation of tapping boxes, doubling accounts. 

Copyrights © 2023






Journal Info

Abbrev

jtragos

Publisher

Subject

Social Sciences

Description

J-TRAGOS: Journal of Transformative Governance and Social Justice is a scientific and academic journal that contains original research articles, literature reviews, and commentary related to the social studies field. It contains major global, national, regional, and local issues. The scope of ...