https://jurnal.pknstan.ac.id/index.php/pkn <p><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1573121101&amp;1&amp;&amp;">e-ISSN: 2715-2553</a></p> <p> </p> <p><strong>Jurnal Pajak dan Keuangan Negara (PKN)</strong> is a publication media of scientific research in the field of taxation, finance, and state finance which is published by Polytechnic of State Finance STAN every six months with the aim to provide research as the development of in-depth studies relating to taxation and state finance to academics, practitioners, students, researchers, government and non-government institutions and other parties.</p> <p>The scope of research studies including taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit). PKN journals accept research results in Indonesian and English. The author must state that the results of the research have never been published in any media. Research provisions published in PKN journals must meet certain rules and regulations and can be accepted by general standards, the use of research methods used, and the implications and benefits of such research for taxation, finance, and state finance.</p> <div> <p>JPKN terindeksasi pada</p> </div> <div> <p><a href="https://search.crossref.org/?q=jurnal+pajak+dan+keuangan+negara+%28pkn%29&amp;from_ui=yes" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/Crossref2.png" alt="" /></a><a href="https://scholar.google.co.id/citations?user=sAHlqB0AAAAJ&amp;hl=id" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/Google-Schoolar2.png" alt="" /></a><a href="https://www.base-search.net/Search/Results?lookfor=jurnal+pajak+dan+keuangan+negara&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/Base.png" alt="" /></a><a href="https://onesearch.id/Repositories/Repository?library_id=3488" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/OneSearch1.png" alt="" /></a><a href="https://portal.issn.org/resource/ISSN/2715-2553" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/ROAD.png" alt="" /></a><a href="https://garuda.kemdikbud.go.id/journal/view/17913"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/garuda11.png" alt="" /></a></p> </div> Politeknik Keuangan Negara STAN en-US Jurnal Pajak dan Keuangan Negara (PKN) 2715-2553 <p><a href="https://creativecommons.org/licenses/by/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License" /></a><br />This work is licensed under a <a href="https://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p> https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2407 <p><em>The presence of modernization of tax administration to improve services and increase tax compliance. This study aims to explore the implementation of the tapping box application in an effort to optimize tax compliance and local revenue in Bangkalan Regency. Descriptive qualitative research method with a case study approach. Data collection techniques with observation, interviews, and documentation. The data validity test uses source triangulation, which then analyzes the data and draws conclusions. The results showed that the implementation of the taping box was good enough. The implementation of the tapping box seeks to optimize taxpayer compliance, as evidenced by the fact that almost 71% of hotel and restaurant taxpayers have used the tapping box. However, in terms of realization of hotel and restaurant tax revenues, it has not reached the target. Challenges and obstacles in implementing tapping box often occur. Bapenda Bangkalan's strategy in dealing with these obstacles is to communicate and socialize, impose sanctions on taxpayers who do not comply with the rules, and cooperate with tapping box technicians. The cooperation of the government, taxpayers and the community is needed to optimize the implementation of tax administration modernization which is expected to increase tax compliance and tax revenue.</em></p> Khy'sh Nusri Leapatra Chamalinda Intan Putri Rismadhani Copyright (c) 2024 Khy'sh Nusri Leapatra Chamalinda, Intan Putri Rismadhani https://creativecommons.org/licenses/by/4.0 2024-03-28 2024-03-28 5 2 1 11 10.31092/jpkn.v5i2.2407 https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2295 <p><em>This study aims to provide an alternative to the imposition of PBB for social forestry areas. Currently, the imposition of PBB in the forestry sector regulated by the DGT does not include this area in its taxation provisions. This condition gives opportunity for local governments to impose PBB on these areas located in production forests. Taxation alternatives were identified based on existing regulations, including laws, government regulations and ministerial regulations. Alternative regulations are then analyzed using Adam Smith's tax collection principles. Based on the analysis, it is known that all tax collection principles are met, except the principle of equality. The principle of equality may not be fulfilled due to the possibility of different tax rates for the same taxpayer on social forestry areas across districts/cities, due to differences in regulations on PBB imposition between regions. The anticipation is that local governments can coordinate for this condition and conduct a balance analysis to make the imposition fairer. As for the principles of certainty, convenience of payment, and economy, the suggested alternative has been fulfilled.</em></p> Hanik Susilawati Copyright (c) 2024 Hanik Susilawati https://creativecommons.org/licenses/by/4.0 2024-03-28 2024-03-28 5 2 12 22 10.31092/jpkn.v5i2.2295