IMPLEMENTASI PENGGUNAAN APLIKASI SIAPDATE UNTUK PAJAK RESTORAN PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN BARITO KUALA

Abstract

This research aims to determine the implementation of the use of the Integrated Regional Tax Application Information System (SiApdate), as well as finding out what obstacles are faced in implementing the SiApdate application. This research uses quantitative and qualitative data types. Quantitative data was obtained from regional tax revenue report data for 2022 and qualitative data, namely using the results of meetings between the Corruption Eradication Committee and the Head of the BPPRD Agency and the Head of the Development and Services Division of the BPPRD where an agreement was reached regarding the need to implement online or digital reporting and payment of regional taxes. Restaurant tax is a tax that has a higher number of taxpayers and number of transactions compared to the 4 taxes that are actively used in SiAppdate. And it is estimated that Restaurant Tax is one of the areas that has experienced an increase in Regional Income since the use of the SiApdate application