Main Article Content
Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
- Ardeshiri, A., Safarighouzhdi, F., & Hossein Rashidi, T. (2021). Measuring willingness to pay for shared parking. Transportation Research Part A: Policy and Practice, 152, 186–202. https://doi.org/10.1016/j.tra.2021.08.014
- Atmaja, E. S. (2019). Tapping Box Wajib Pajak Kabupaten Bekasi. Jurnal Indonesia Baru. https://jurnalindonesiabaru.com/2019/12/17/tapping-box-wajib-pajak-kabupaten-bekasi-akan-di-pasang-560-se-wilayah-bekasi/
- Bird, R. M., & Zolt, E. M. (2005). The limited role of the personal income tax in developing countries. Journal of Asian Economics, 16(6), 928–946. https://doi.org/10.1016/j.asieco.2005.09.001
- Fauzi, D. R. (2019). Penggunaan Tapping Box dalam Upaya Penanggulangan Tindak Pidana Korupsi Pajak Daerah (Studi Di Kota Bandar Lampung) [Universitas Lampung]. https://docplayer.info/187751410-Penggunaan-tapping-box-dalam-upaya-penanggulangan-tindak-pidana-korupsi-pajak-daerah-studi-di-kota-bandar-lampung-skripsi-oleh-desta-riska-fauzi.html
- Feitelson, E., & Rotem, O. (2004). The case for taxing surface parking. Transportation Research Part D: Transport and Environment, 9(4), 319–333. https://doi.org/10.1016/j.trd.2004.04.002
- Gragera, A., Hybel, J., Madsen, E., & Mulalic, I. (2021). A model for estimation of the demand for on-street parking. Economics of Transportation, 28, 100231. https://doi.org/10.1016/j.ecotra.2021.100231
- Mardiasmo. (2016). Perpajakan (Mardiasmo (ed.); III). Andi. http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=Detail
- Ostermeijer, F., Koster, H., Nunes, L., & van Ommeren, J. (2021). Citywide parking policy and traffic: Evidence from Amsterdam. Journal of Urban Economics, 103418. https://doi.org/10.1016/j.jue.2021.103418
- Pandiangan, L. (2008). Modernisasi & reformasi pelayanan perpajakan berdasarkan UU terbaru (L. Pandiangan (ed.); I). PT Elex Media Komputindo. https://opac.perpusnas.go.id/DetailOpac.aspx?id=491531
- Parmar, J., Das, P., & Dave, S. M. (2021). A machine learning approach for modelling parking duration in urban land-use. Physica A: Statistical Mechanics and Its Applications, 572, 125873. https://doi.org/10.1016/j.physa.2021.125873
- Rahayu, S. K. (2010). Perpajakan Indonesia : Konsep dan Aspek Formal (S. K. Rahayu (ed.); I). Graha Ilmu. http://inlislite.uin-suska.ac.id/opac/detail-opac?id=19839
- Rosdiana, H., & Irianto, E. S. (2012). Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia (H. Rosdiana (ed.)). CV Rajawali. http://lib.ui.ac.id/detail?id=20339121
- Sadhani, D. (2012). Pajak Menuju Good Governance Melalui Modernisasi (D. Sadhani (ed.); II). PT Rineka Cipta.
- Tscharaktschiew, S., & Reimann, F. (2021). On employer-paid parking and parking (cash-out) policy: A formal synthesis of different perspectives. Transport Policy, 110, 499–516. https://doi.org/10.1016/j.tranpol.2021.07.002