Conceptual Model of Factors Influencing the Success of Tapping Box Adoption

In enhancing local revenue through the restaurant tax sector, local governments have implemented several innovations, one of which is adopting the tapping box system. The tapping box system is hardware and software used to monitor and improve tax revenue collection by ensuring accurate and timely recording of transaction data from restaurant taxpayers. This research aims to formulate a conceptual model to determine the influence of taxpayer compliance, taxpayer awareness, and taxpayer knowledge on the success of tapping box adoption. Additionally, it examines the moderating effect of gender on the relationships between taxpayer compliance, awareness, and knowledge with the success of tapping box adoption. The study adopts a conceptual method by observing and analyzing various information related to the research topic. The conceptual model of this research is expected to provide a reference for local governments to ensure the success of tapping box adoption, contribute to better policymaking, and improve implementation strategies.