Enhancing Hotel Tax Compliance: A Review of Tapping Box Implementation on Revenue Collection

Abstract

Hotel tax is one of the important sources of revenue for the government to improve economic development. However, there are often difficulties in collecting taxes from hotels due to violations or non-compliance. Tapping box is a technology used to monitor transactions in hotels and can help improve compliance with taxes. This study aims to review the use of tapping box on hotel tax revenue. The method used is literature review from articles, journals, and books related to the topic as well as collecting data through questionnaires given to hotel taxpayers. The results show that the use of tapping box can significantly increase compliance and hotel tax revenue. With the tapping box, supervision of hotel transactions becomes easier and more effective, thus preventing tax violations. However, the use of tapping box also has challenges such as procurement and maintenance costs as well as data privacy issues. In addition, some respondents also complained about technical weaknesses in the tapping box and a lack of trust in the system. Nevertheless, tapping box has the potential to help improve hotel tax revenue and provide benefits for the government and society as a whole. Efforts need to be made to address technical weaknesses and strengthen trust in the system so that tapping box can be more widely accepted by the public.

KEYWORDS: tapping box, hotel tax, compliance, supervision