Lovitasari, Dian (2024) Upaya Pemerintah dalam Menangani Pelanggaran Tapping Box di Kota Malang. Undergraduate thesis, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Merdeka Malang.

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Abstract

Malang City has implemented online tax monitoring through a tax recorder. The Regional Revenue Agency or abbreviated as Bapenda has the authority to manage regional income, one of which is regional tax revenue. Local tax revenue comes from the results of tax collection. Based on the nature, there are 3 forms of local tax collection including self assessment system, official assessment system, and withholding system. In its application, the self-assessment system is intended for hotel tax, restaurant tax, entertainment tax, and parking tax. However, the self-assessment system has shortcomings due to the transparency and accountability reported by taxpayers. For this reason, there is an innovative tax recording device to cover the shortcomings of the self-assessment system. In addition, tax recording devices are intended to increase local tax realization and ensure the presentation of local tax increases in the coming year. However, there are findings of violations of tax recording devices such as disabling tax recording devices, moving cash registers that have been equipped with recording devices, and accounts that are not connected to tax recording devices. This research aims to describe and analyze the government's efforts in handling tapping box violations in Malang City. The research method used descriptive qualitative. The informants of this research consisted of 1 head of the local tax control sector, 1 staff of the guidance and objection subdivision, and 1 staff of the supervision, collection, and enforcement subdivision of the Regional Revenue Agency. Data analysis uses the theory of Dr. Lexy J.Moleong which starts from data collection then the data is formed in the abstract so that the core data sources can be identified in the form of coding tables and categories.
The results of this study indicate that the enforcement efforts carried out apply management values to each indicator. This is shown in the first indicator, namely socialization related to e-tax , which was carried out in November 2023 by being organized by the subdivision of guidance and objections starting from determining the location, rundown, who and how many attended, then the material, to be brought to the leadership so that the socialization invitation distribution was immediately carried out by the subdivision of supervision, collection and enforcement. The second indicator is the commitment carried out in the form of imposing sanctions from the results of supervision that has been carried out by the subdivision of supervision, billing and enforcement for the ability to follow online monitoring based on the form filled in during the socialization. The calculation of sanctions is carried out in the office by multiplying the reported turnover with that of the Bapenda monitoring system. Followed by indicators of the plan carried out by the supervision subdivision, namely data collection from the monitoring system and field supervision which is then submitted to the leadership. Then from these results, an inspection summons is made to the taxpayer to attend the inspection. And if the taxpayer does not attend until the third inspection summons, a joint operation will be carried out. After that, the strategy indicators carried out during joint operations are data confidentiality and partner involvement coordinated by Bapenda officials to check the condition of e-tax. Joint operation activities are routinely carried out in the morning and at night because they adjust the operating hours of the taxpayers being inspected. Finally, the budget indicator issued does not exist during the handling of this matter but in the form of actions in maximizing the supervisory function with Bapenda inviting the public to supervise taxes by uploading purchase transactions on tax objects that have tax recording devices installed. From the upload, the community will get a lottery number that can be redeemed during the Tax Aware Gebyar. This activity has been held in July 2023 at Kayutangan Heritage and mid-New Year's Eve at Malang City Hall.

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