Implementation of Tapping Box Device to Improve Regional Tax Revenue from Restaurants and Cafes in Bandar Lampung City

Abstract

This study examines the implementation of Tapping Box devices at restaurants and cafes to enhance local tax revenue (PAD) in Bandar Lampung City. The Tapping Box system records transactions in real-time, ensuring transparency and reducing tax evasion. The research highlights challenges in adoption, including resistance from business owners and insufficient awareness. Using a qualitative approach with data collected through interviews, observations, and documentation, this study identifies key factors affecting the system's success and provides recommendations to improve compliance.