miranda, alya prawita and Nalien, Elvira Mulya (2025) EVALUASI KINERJA PENERIMAAN PAJAK RESTORAN MENGGUNAKAN TAPPING BOX OLEH BADAN PENDAPATAN DAERAH KOTA BAUBAU PROVINSI SULAWESI TENGGARA (DIUKUR DENGAN PENDEKATAN BALANCED SCORECARD). Other thesis, IPDN.
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Abstract
ABSTRACT Problem/Background (GAP): Digitalization of Restaurant Tax collection in Baubau City is carried out through the installation of Tapping Box devices to automatically record transactions, with the aim of increasing regional income. However, the realization of tax revenue from this sector has not reached the target, even its contribution to Regional Original Income is still relatively low. Objective: This study aims to evaluate the performance of Restaurant Tax revenue through the implementation of Tapping Box by the Regional Revenue Agency (Bapenda) of Baubau City using the Balanced Scorecard approach. Method: The method used is Qualitative Descriptive with an Inductive Thinking Framework through data collection techniques in the form of Semi-Structured Interviews, Moderate Observation and documentation. Data analysis was carried out using four dimensions of performance measurement according to Kaplan & Norton (2000), namely financial aspects, customer aspects, internal business process aspects and learning and growth aspects. Results/Findings: The results of the study indicate that from a financial perspective, the use of Tapping Boxes is not yet effective and efficient, although from a cost perspective it is relatively economical. From a customer perspective, most taxpayers feel dissatisfied because they face various technical and non-technical obstacles. The internal business process perspective shows reliable performance but from the aspect of innovation is not present, while from the learning and growth perspective, there is still a lack of technical training for Bapenda employees in managing the Tapping Box tool. Conclusion: The implementation of the Tapping Box in Baubau City is considered not ready and has not been able to significantly increase Restaurant Tax revenue. Technical problems, low customer satisfaction, lack of internal innovation and weak employee capacity development are the main factors in the failure to optimize the tool. Recommendation: This study recommends that local governments consider using a more effective and flexible cloud-based Smart POS system. If the Tapping Box is still used, it is necessary to optimize the installation on potential taxpayers, strengthen complaint services, integrate digital systems, and increase human resource capacity to support regional tax performance. Keywords: Balanced Scorecard, Performance Evaluation, Restaurant Tax, Tapping Box ABSTRAK Permasalahan/Latar Belakang (GAP): Digitalisasi pemungutan Pajak Restoran di Kota Baubau dilakukan melalui pemasangan alat Tapping Box untuk merekam transaksi secara otomatis, dengan tujuan meningkatkan pendapatan daerah. Namun, realisasi penerimaan pajak dari sektor ini belum mencapai target, bahkan kontribusinya terhadap Pendapatan Asli Daerah masih tergolong rendah. Tujuan: Penelitian ini bertujuan mengevaluasi kinerja penerimaan Pajak Restoran melalui penerapan Tapping Box oleh Badan Pendapatan Daerah (Bapenda) Kota Baubau dengan menggunakan pendekatan Balanced Scorecard. Metode: Metode yang digunakan adalah Kualitatif Deskriptif dengan Kerangka Berpikir Induktif melalui teknik pengumpulan data berupa Wawancara Semi Terstruktur, Observasi Moderat dan dokumentasi. Analisis data dilakukan dengan menggunakan empat dimensi pengukuran kinerja menurut Kaplan & Norton (2000) yaitu aspek keuangan, aspek pelanggan, aspek proses bisnis internal serta aspek pembelajaran dan pertumbuhan. Hasil/Temuan: Hasil penelitian menunjukkan bahwa dari perspektif keuangan, penggunaan Tapping Box belum efektif dan efisien, meskipun dari sisi biaya tergolong ekonomis. Perspektif pelanggan, sebagian besar wajib pajak merasa kurang puas karena menghadapi berbagai kendala teknis dan nonteknis. Perspektif proses bisnis internal memperlihatkan kinerja yang andal namun minim inovasi baru, sementara dari perspektif pembelajaran dan pertumbuhan, ditemukan masih kurangnya pelatihan teknis bagi pegawai Bapenda dalam pengelolaan alat Tapping Box. Kesimpulan: Penerapan Tapping Box di Kota Baubau dinilai belum siap dan belum mampu meningkatkan penerimaan Pajak Restoran secara signifikan. Permasalahan teknis, rendahnya kepuasan pelanggan, kurangnya inovasi internal serta lemahnya pengembangan kapasitas pegawai menjadi faktor utama kegagalan optimalisasi alat tersebut. Rekomendasi: Penelitian ini merekomendasikan agar pemerintah daerah mempertimbangkan penggunaan sistem cloud-based Smart POS yang lebih efektif dan fleksibel. Jika tetap menggunakan Tapping Box, diperlukan optimalisasi pemasangan pada wajib pajak potensial, penguatan layanan pengaduan, integrasi sistem digital, serta peningkatan kapasitas sumber daya manusia untuk mendukung kinerja perpajakan daerah. Kata kunci: Balanced Scorecard, Evaluasi Kinerja, Pajak Restoran, Tapping Box
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 May 2025 08:31 |
| Last Modified: | 27 May 2025 08:31 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/23230 |
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