Jurnal Administrasi Publik (Public Administration Journa.
, 15 .
2025 ISSN 2088-527X (Prin.
Ae ISSN 2548-7787 (Onlin.
DOI: 10.
31289/jap.
Jurnal Administrasi Publik (Public Administration Journa.
Available online http://ojs.
id/index.
php/jap Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency Rahman .
Liwaul .
* & Muhammad Amir .
Public Administration.
Faculty of Social and Political Science.
Universitas Halu Oleo.
Indonesia .
Business Administration.
Faculty of Social and Political Science.
Universitas Halu Oleo.
Indonesia Received: February 16, 2025.
Reviewed: March 14, 2025.
Accepted: June 22, 2025 *Corresponding Email: liwaul@uho.
Abstract Increasing efficiency and transparency in local tax management is a significant challenge for many local governments, especially in developing cities.
The study aims to explore the application of the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS) in the hotel tax sector of Kendari City, as well as to identify the impact of this technology on tax administration efficiency and regional revenue optimization.
The method employed in this study is a qualitative descriptive approach, utilizing data collection through in-depth interviews, documentary studies, and field observations.
The study results indicate that implementing TMD and MPOS enhances tax collection efficiency, improves transaction data accuracy, and fosters taxpayer compliance.
Hotel tax revenues exceeding the yearly target show that this technology optimizes regional tax revenues.
Employees also play an essential role in supporting the smooth implementation of these two systems by improving internet infrastructure and training taxes.
This research implies that digital-based technology can accelerate and simplify regional tax management, increase taxpayer confidence, and support regional economic growth.
The limitation of this study is that it is limited to the hotel tax sector in Kendari City and does not examine other external factors that affect tax revenue.
Further research is recommended to explore different industries and broader policy factors when applying this technology.
Keywords: Tax Technology.
Transaction Monitoring Device.
Mobile Payment Online System.
Tax Administration Efficiency.
How to Cite: Rahman.
Liwaul.
, & Amir.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency.
Jurnal Administrasi Publik (Public Administration Journa.
: 84-98
This work is licensed under a Creative Commons Attribution-NonCommercial 4.
0 International License Jurnal Administrasi Publik (Public Administration Journa.
, 15.
June 2025: 84-98
INTRODUCTION
In the context of tax management in the hospitality industry in Indonesia, technology-based innovations such as Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS) urgently need to improve the efficiency of tax services and regional revenues.
The technology provides transparency and convenience for business actors in fulfilling tax obligations.
Implementing TMD tools in several regions in Indonesia and Southeast Asian countries has been shown to improve taxpayer compliance levels through accurate transaction recording and better supervision (Setyowati et al.
, 2.
This advancements can overcome challenges in tax collection, including resistance to security risks, infrastructure limitations.
Therefore, with further development and intensive training, this innovation has the potential to become a strategic solution that supports regional economic growth by optimizing tax revenue.
The use of digital technology to rethink public service procedures, making them more responsive, transparent, and practical, is known as "digital service " These innovations, which enable more fiscal transparency in local tax administration, include an online reporting system and a real-time transaction recording system (Safiranita et al.
, 2024.
Setyowati et al.
, 2.
On the other hand.
Mobile Point of Sale (MPOS) is a type of mobile-based point-of-sale technology that enables direct tax payments and reporting through mobile devices, such as smartphones or tablets.
This solution can remove geographical restrictions, expediting the digital tax payment procedure while improving (Balasubramanian & Rajakani, 2.
Additionally.
MPOS enables tax officers to more efficiently monitor and document transactions at the taxpayer's location (Izzah et al.
, 2.
Southeast Sulawesi Province's capital.
Kendari City, is a growing city with a service-based economy that relies heavily on the travel and hospitality industries.
Increased infrastructure, particularly broadband internet networks that enable electronicbased services provided by local governments, has been a hallmark of Kendari's recent digital transformation (Andika, 2.
However, significant access gaps persist between urban and suburban areas, and the quality and reliability of digital infrastructure remain inconsistent (Hartika et al.
, 2022.
Safiranita et al.
, 2.
To boost the effectiveness of local original revenue (PAD), the Kendari City Government integrated online tax system policy from an institutional standpoint.
Implementing a Mobile Point of Sale (MPOS) and Transaction Monitoring Device (TMD) is one initiative that aims to increase transaction reporting accountability and close tax avoidance loopholes.
Given the limitations of manual supervision and the propensity for low tax compliance in the hospitality industry, the significance of this innovation is even greater (Demirhan.
Ofosu-Ampong, 2.
According to the 2017Ae2022 Regional Medium-Term Development Plan (RPJMD).
Kendari City is also embarking on a phase of smart city One of the primary measures of digital-based governance in this city is the improvement of the regional tax information system, as noted by Riswan Hanafyah Harahap .
Thus, the incorporation of TMD and MPOS into the hotel tax system signifies the process of institutionalizing digital innovation within a more transparent and responsible framework of local fiscal governance, in addition to reflecting technological adaptation A type of digital fiscal innovation, the TMD (Transaction Rahman.
Liwaul & Muhammad Amir.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency Monitoring Devic.
and MPOS in the hotel tax system addresses several issues with traditional tax governance, including data manipulation, taxpayer non-compliance, and reporting delays (Demirhan, 2019.
Ofosu-Ampong, 2.
This strategy governments to expand their regional revenue base and enhance real-time tax A literature review reveals that technological innovations, such as the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS), have positively impacted the efficiency of tax services and taxpayer compliance across various sectors.
Previous research has demonstrated that this technology can enhance transaction transparency, mitigate the risk of fraud, and expedite the tax payment process (Michael et al.
, 2022.
Safiranita et al.
, 2024.
Setyowati et al.
For example, implementing TMD devices in Indramayu has significantly increased restaurant tax revenues (Hartika et al.
, 2.
In addition, integrating technology such as blockchain and the Internet of Things (IoT) is recognized as improving data security and accuracy in transaction monitoring (D.
et al.
, 2024.
Demirhan, 2.
However, the literature also notes several obstacles, such as limited technological changes, which remain the primary challenges to its implementation.
Although the contribution of this innovation has been widely discussed, a knowledge gap remains regarding its implementation in specific contexts, such as the hospitality sector in developing cities like the Kendari City Area.
Not many studies have explored in depth how the integration of TMD and MPOS can be adapted to local conditions, including the technical, social, and cultural constraints that affect their Additionally, studies on the effectiveness of training programs in improving the competence of tax employees in utilizing this technology are also limited.
For example, previous research has identified the importance of intensive training in increasing the use of IoT-based technologies in the public sector.
however, the specific application in hotel tax supervision has not been widely studied (D.
et al.
, 2024.
Masenya & Maloa, 2024.
Safiranita et al.
, 2.
This research aims to fill this gap by providing an in-depth analysis of the implementation of TMD and MPOS in Kendari City's hospitality sector, as well as offering practical solutions to overcome existing challenges, thereby making a real contribution to optimizing regional income and local economic This paper aims to address the shortcomings in the literature related to the implementation of transaction monitoring devices (TMD.
and mobile payment online systems (MPOS) technology in the developing cities such as Kendari City and Southeast Sulawesi.
The primary focus of this study is to identify the specific factors implementing these technologies, including technical, infrastructure, social, and cultural constraints, as well as how intensive training can improve the competence of tax officials in optimizing these technologies.
In addition, this paper aims to provide data-driven strategic implementation challenges, such as limitations of internet infrastructure, data security risks, and resistance to new Thus, this paper is expected to contribute to filling knowledge gaps related to technology-based tax innovation optimization of regional tax revenues.
Implementing transaction monitoring Devices (TMD) and mobile payment online systems (MPOS) technology in the hospitality sector of Kendari City has significant potential to improve the efficiency of tax administration and Jurnal Administrasi Publik (Public Administration Journa.
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June 2025: 84-98 optimize regional revenue.
However, its success depends heavily on three main factors: .
Improving stable and reliable internet infrastructure, .
Intensive training to improve the competence of tax officials in the use of technology, .
As well as educational campaigns for hotel industry players to build trust in the security and benefits of the approach with such as hotel and internet addresses the technical, social, and cultural barriers that have hindered the optimal adoption of this The study also projects that significantly improve tax compliance and transaction transparency in the hospitality sector, thereby supporting local economic Fig1.
Conceptual Framework for Technological Innovation and Effectiveness of Regional Tax Services RESEARCH METHODS The unit of analysis in this study is the application of Transaction Monitoring Devices (TMD.
and Mobile Payment Online Systems (MPOS.
in the hotel sector of Kendari City.
The unit of analysis that is the focus of this research is the hotel tax administration system, particularly its efficiency in recording transactions and optimizing regional tax revenues.
The selection of this material object is based on the urgency to increase efficiency and transparency in the regional tax system, considering the great potential of the hospitality sector as one of the main contributors to Kendari's regional original revenue (PAD).
The process of selecting research objects involves identifying problems that local governments face in tax management, such as low levels of tax compliance, revenue leakage, and limited technological infrastructure.
This research will analyze how the technology is adopted and applied in the local context of Kendari and evaluate its effectiveness in increasing regional income.
Thus, the results of this study are expected to provide practical regional tax governance and supporting sustainable economic development.
Research Design This study uses a qualitative descriptive research design to provide an in-depth overview of implementing the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS) in the hotel sector of Kendari City.
This design was chosen because it can reveal in detail the phenomena in the field, including factors that affect the success or obstacles in applying the technology.
A qualitative stakeholders' perceptions, experiences, and views, including those of local governments, hotel managers, and tax The design process begins with collecting primary data through in-depth interviews with relevant sources, such as regional tax employees and hotel business Secondary data, such as regional tax Rahman.
Liwaul & Muhammad Amir.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency implementation documents, and related literature reviews, will also be used.
Data analysis is done thematically to identify significant patterns, relationships, and findings (Jin & Li, 2.
The results of this analysis are then used to formulate strategic recommendations that can improve the efficiency of tax administration and optimize regional revenues.
With this approach, research is expected to make practical and academic contributions to regional tax management.
Data Sources This study utilizes two primary data sources and secondary data.
Primary data were obtained through in-depth interviews with relevant parties, including local tax officials, hotel managers, and business actors in the hotel sector in Kendari City.
Resource purposively, considering their role and relevance in applying the Transaction Monitoring Device (TMD) and the Mobile Payment
Online
System
(MPOS)
This interview aims to gather information about technical constraints, implementation, and perceptions of tax innovation policies.
Secondary data are obtained from official documents, including regional tax revenue reports, local tax implementation data, and articles from reputable international journals.
This data was chosen because it provides a broader picture of the background, context, and implementations in other locations.
The identifying relevant, valid, and up-to-date sources, particularly tax reports from the last three years.
This combination of primary and secondary data aims to provide a comprehensive understanding of the implementation of TMD and MPOS in Kendari City's hospitality sector.
This approach also ensures that the resulting analysis and recommendations are based on strong and credible evidence.
Data Collection Techniques The data collection technique employed in this study includes in-depth interviews, documentary studies, and field In-depth interviews were conducted with local tax employees, hotel managers, and business actors to explore their perceptions and experiences related to taxes and technology.
Documentation studies examine relevant agencies' tax implementation documents to provide empirical context.
Field observations were conducted by visiting hotels that had implemented Transaction Monitoring Devices (TMD.
and Mobile Payment Online Systems (MPOS) to understand the work process and technical constraints.
This combination of methods ensures holistic, in-depth, and evidence-based research results to answer research questions validly.
Data Analysis This study employs thematic data analysis techniques to process and interpret the data collected from in-depth interviews, documentary studies, and field The thematic analysis technique was chosen because it can identify relevant patterns, themes, and relationships in qualitative data, thus providing an in-depth understanding of the phenomenon being studied (Ayeleke et al.
The analysis begins with the transcription of interview data and the recording of observation results, which are then coded to identify key themes such as implementation, obstacles faced, and the potential for optimizing tax revenue.
Secondary data from official documents and scientific literature are analyzed to support or enrich the findings from the primary data.
Furthermore, the emerging themes are integrated to produce a coherent narrative and answer the research question.
With this approach, data analysis can yield valid and relevant conclusions, enabling the formulation of Jurnal Administrasi Publik (Public Administration Journa.
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June 2025: 84-98 practical recommendations for optimizing regional tax revenue.
infrastructure limitations, user resistance, and data security risks, which often hinder the optimization of regional tax revenues.
Thus, this research provides a foundation for improving tax management through technology integration, supporting local economic growth, and enhancing the transparency and efficiency of tax Intensive training on using (TMD) and (MPOS) is essential to improving the understanding and ability of hotel tax employees in Kendari.
Through this training, tax officials are expected to understand the basic concepts, how to apply them, and the primary benefits of TMD and MPOS, which can ultimately enhance the effectiveness of tax transaction Table 1 presents the key aspects this training covers and its specific RESULTS This study highlights how the innovation of the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS) can enhance the efficiency of hotel tax collection in Kendari City, as evidenced by the increase in target and actual hotel tax revenue between 2019 and The data shows that implementing TMD and MPOS helps improve taxpayer compliance and ensures more transparent and accurate supervision of transactions, thereby significantly supporting regional revenue collection.
For example, the realization of tax revenue in 2021 achieved 32% increase compared to the initial target, confirming the success of this technology in creating a more efficient The focus of this study is relevant because it provides technology-based Table 1.
Aspects and Goals: In-depth instruction on TMD and MPOS usage in Kendari City Aspects Purpose Introduction to TMD and MPOS Hotel tax employees are familiar with TMD and MPOS, know how to use them, and understand the benefits of utilizing these systems to track tax transactions.
Monitoring Tax Transactions Using TMD and MPOS, hotel tax employees can track tax transactions, with TMD and MPOS generate tax transaction reports, and identify questionable Source: Primary data analysis results, 2023 As shown in Table 1, the training aims to introduce TMD and MPOS technologies to hotel tax officers and provide an in-depth understanding of their benefits.
It also targets the ability of employees to utilize transactions and generate accurate tax By mastering these aspects, the supervision of tax transactions can be carried out more effectively, thereby helping to reduce the potential for loss of regional revenue and improve the efficiency of the tax administration system.
There advantages of using the Mobile Payment Online System (MPOS) and Transaction Monitoring Device (TMD) in Kendari City to help hotel tax administration.
The technology is designed to enhance taxpayers' accuracy, efficiency, and compliance by providing more transparent and unified transaction supervision.
Table 2 outlines the key benefits derived from implementing TMD and MPOS, as well as their contributions to enhanced tax As presented in Table 2, implementing TMD and MPOS has a positive impact on hotel tax supervision in Kendari.
First, this technology improves the effectiveness of tax supervision by providing more accurate and efficient monitoring capabilities, thereby reducing the risk of fraud.
Second, the accuracy of tax transaction data can be Rahman.
Liwaul & Muhammad Amir.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency improved through more detailed and reliable data collection.
Third, an integrated system allows tax transaction reports to be prepared more quickly, reducing potential Finally, identifying missed or unreported transactions helps improve taxpayer compliance.
With these benefits.
TMD and MPOS are relevant solutions for optimizing tax management in the hospitality sector and supporting the increase in regional revenue.
Improving internet infrastructure is essential in supporting the effectiveness of TMD and MPOS use in Kendari City.
Good internet network stability supports efficient system operations and contributes to more optimal tax revenue collection.
Table 3 outlines the primary benefits of enhancing internet infrastructure for TMD and MPOS operations in Kendari City.
Table 2.
Benefits of TMD and MPOS in Kendari City Benefits of TMD and MPOS Description Improve the effectiveness of Tax Hotel tax staff can monitor transactions more precisely and effectively Monitoring.
using TMD and MPOS, which lowers the possibility of fraud.
Improve the accuracy of tax By gathering more precise and comprehensive data.
TMD and MPOS transaction data.
can provide more accurate and trustworthy information to the relevant Increase the speed of tax transaction A well-integrated system enables hotel tax staff to monitor and report transactions more efficiently, thereby reducing the likelihood of reporting delays.
Improve taxpayer compliance TMD and MPOS assist tax officials in enhancing overall tax transaction reporting compliance by detecting transactions that would have been overlooked or improperly recorded.
Source: Primary data analysis results, 2023 Table 3.
Advantages of Enhancing Kendari City's Internet Infrastructure for TMD and MPOS Benefit Description Operational Online mobile payment systems run more smoothly when the internet infrastructure is Stability robust and reliable.
Quicker and more effective completion of TMD and MPOS Increased Tax Tax revenue collection can significantly increase when the TMD and MPOS operate Revenue Better and more accurate transaction processing increases tax authorities' Collection capacity to collect the right amount of money.
Improved This partnership will facilitate the use of the Mobile Payment Online System and Connectivity Transaction Monitoring Device by enhancing connectivity, particularly in terms of tracking and reporting transaction data.
Ease of Access Good internet infrastructure provides easy access to TMD and MPOS users.
Online payment transactions are simple and do not have any significant time or location Source: Primary data analysis results, 2023 Based on Table 3, the improvement of internet infrastructure has a significant impact on the smooth implementation of TMD and MPOS.
The operational stability generated by a reliable internet network allows the system to run faster and more Additionally, the ability to collect tax revenue is enhanced because transactions can be processed more accurately, enabling tax authorities to optimize regional revenue.
A robust internet infrastructure also enhances connectivity, facilitating the effective monitoring and reporting of transaction Due to the accessibility provided, consumers can transact online without being limited by time or location.
Finally, improved system security through the stability of the internet infrastructure can reduce the risk of fraud while increasing user trust in the online payment system.
Thus, improving internet infrastructure is a implementation of TMD and MPOS.
Jurnal Administrasi Publik (Public Administration Journa.
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June 2025: 84-98 supporting more efficient and secure tax management in Kendari City.
The education campaign process is a strategic step to ensure that the implementation of the TMD and MPOS in Kendari City runs effectively.
The campaign aims to increase public awareness and trust in the hotel tax data security system, while also encouraging widespread adoption of this technology.
Table 4 describes the main stages in the educational campaign process to support the implementation of TMD and MPOS.
Table 4.
Education Campaign Process for the Implementation of TMD and MPOS in Kendari City Stages Description Socialization This campaign will highlight the significance of hotel tax transaction data security through seminars, training, and other joint activities between the hospitality industry and e-tax.
The primary goal is to increase consumer awareness and confidence in the security mechanism.
Installation of The hotel tax industry considers the installation of transaction data recording equipment Transaction essential to ensure accurate tax reporting and payment.
This is also part of initiatives to Data Recorder promote taxpayer awareness and compliance with tax obligations.
Development The significance of creating an effective internal control system is emphasized.
of an Internal addition to reducing the likelihood of fraud and tax evasion, installing this technology Control System will enhance consumer confidence when making payments.
Testing and The campaign's final step will focus on testing and analyzing the effectiveness of the steps Evaluation to identify areas that require improvement and ensure better management of hotel tax transaction data security in the future.
Source: Primary data analysis results, 2023 As presented in Table 4, the educational campaign process involves several critical stages.
The initial stage, namely socialization, is carried out through seminars, training, and collaborations with the hospitality sector to increase public awareness and trust in the security of tax Installing transaction data recording devices is essential to guarantee accurate tax reporting and promote taxpayer Developing an efficient internal control system is also a focus to minimize the risk of fraud and tax evasion while increasing customer confidence in online transactions.
The final stage is testing and evaluation, which aims to assess the effectiveness of the measures and identify areas that need improvement.
With this structured approach, the education campaign supports the widespread adoption of TMD and MPOS, contributing to more transparent, secure, and efficient tax management in the future.
Collaboration with hotel associations is crucial to the successful implementation of the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS) in Kendari City.
This partnership strengthens the hospitality sector's support and increases the effectiveness of educational campaigns to introduce and promote a secure online payment system.
Table 5 illustrates the various benefits of this collaboration, supporting the broader implementation of the technology.
Table 5.
Benefits of Collaboration with the Hotel Association in Implementing TMD and MPOS in Kendari City Benefits Description Active Support from the As a direct outcome of the partnership, the hotel industry actively participated Hotel Industry in implementing the Mobile Payment Online System and Transaction Monitoring Device.
Target Audience: More By involving tax authorities and hotel organizations, instructional initiatives Effective can effectively reach their target audiences.
Strengthening Working with key stakeholders enhances the campaign's legitimacy and Campaign Legitimacy secures broad support for its persuasive message on payment system security.
Rahman.
Liwaul & Muhammad Amir.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency Increase Campaign Effectiveness Cooperation has the potential to increase campaign efficacy through high legitimacy, more specific objectives, and active support.
Source: Primary data analysis results, 2023 As seen in Table 5, collaboration with significant benefits in accelerating the implementation of TMD and MPOS.
First, the active support of the hospitality industry enables direct participation in the thereby accelerating adoption among industry players.
Second, involving hospitality associations and tax authorities in educational campaigns effectively helps reach more targeted audiences.
Third, this collaboration enhances the legitimacy of the campaign by garnering broad support, which enables the message about the security of the payment system to be more convincingly accepted by the public.
Fourth, with more active support and a greater sense of purpose, this collaboration enhances the overall effectiveness of the Ultimately, this collaboration fosters increased trust in online payment systems and educational campaigns, which in turn drive wider and faster adoption among the public.
Thus, cooperation with hotel associations is crucial in enhancing the efficiency and success of implementing a technology-based tax system in Kendari.
Achievement realization of hotel tax revenues in Kendari City using TMD and MPOS.
This data shows the positive impact of innovative technology in increasing regional revenue derived from hotel taxes.
This achievement not only reflects the system's effectiveness but also provides an overview of the contribution of technology to the success of tax collection.
Technological complexity plays a significant role in the success of TMD and MPOS implementation, as does the coordination of activities among diverse stakeholders with varying resources and responsibilities during the adoption The roles played by local authorities, officials, and community actors .
ncluding residents and hotel taxpayer.
are clearly distinguished in the Kendari Through technical rules and budget policies, local leaders, in this case, the mayor and his strategic team, play a crucial role as policy entrepreneurs who promote the adoption of technology.
important decision-makers, they make sure that TMD and MPOS are integrated into regional development planning and start the process of fortifying regional tax information systems (Safiranita et al.
, 2024.
Setyowati et al.
, 2.
At the Regional Revenue Agency (Bapend.
, technical bureaucrats serve as field implementers, bridging the gap between micro applications and macro They oversee staff training, equipment procurement, and technical coordination with hotels and technology service providers.
Digital capability and managerial change management skills are critical to their efficacy (Ayeleke et al.
Balasubramanian & Rajakani, 2.
Meanwhile, citizens, in this case, those involved in the hotel industry, have a responsibility as both implementing partners and policymakers.
Perceptions of system transparency, financial incentives, and knowledge of the technologies employed are all critical to their active engagement and compliance (Michael et al.
Ofosu-Ampong, 2.
Table 6.
Target and Actual Hotel Tax Revenue in Kendari City Using TMD and MPOS Devices Year Target in Years (IDR 000,.
Year (IDR 000,.
Target in Years 11,000 12,298 10,000 10,409 11,000 14,004 Source: Kendari City Regional Revenue Agency, 2022 Jurnal Administrasi Publik (Public Administration Journa.
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June 2025: 84-98 2019 to 2021, with a significant increase reflecting the positive impact of utilizing TMD and MPOS.
The data presented in these tables show that implementing TMD and MPOS in Kendari City contributes significantly to improving the efficiency of hotel tax Intensive training is provided for tax officials to ensure they have a thorough understanding of this technology, which enhances the accuracy and speed of reporting tax transactions, as reflected in Table 2.
Improving internet infrastructure (Table .
is crucial to ensure the operational stability of the system, resulting in more efficient tax collection and a reduction in potential fraud risks.
Educational campaigns involving the hospitality sector (Table 4 and Table .
strengthen public trust in the online payment system and facilitate more efficient and transparent tax management.
The achievement of the target and the realization of hotel tax revenue, which continued to increase between 2019 and 2021 (Table .
, indicate that this technology not only improves tax management but also has a positive impact on regional revenue, demonstrating the success of technology in supporting tax revenue optimization.
Description of Tax Technology Innovation Tax technology innovation refers to the application of technology-based solutions to enhance efficiency and transparency in the tax administration system (Santoso et al.
, 2023.
Suwanda.
One example of its application is the use of TMD and MPOS in hotel tax management in Kendari City.
This technology enables real-time recording of tax transactions, improves data accuracy, and encourages taxpayer compliance.
Based on the research presented, implementing TMD and MPOS has been proven to increase the effectiveness of tax supervision, accelerate reporting, and optimize tax revenue.
Intensive training for Table 6 shows a significant increase in hotel tax revenue in Kendari, recorded for the years 2019, 2020, and 2021, following the implementation of TMD and MPOS.
In 2019, hotel tax revenue exceeded the target by 80%, with a realization of IDR 12,298,501,956 from the target of IDR 11,000,000,000 The following year, even though the target decreased to IDR 10,000,000,000, the realization of revenue still exceeded the target with a percentage increase 09%.
The most significant growth occurred in 2021, where revenue reached Rp 14,004,695,792, exceeding the target by 32%.
This result shows that the innovation of the use of TMD and MPOS has a significant positive impact on improving efficiency in tax collection, which ultimately contributes to a sustainable increase in regional revenue.
The information in Tables 1 through 6
illustrates how the Mobile Payment Online
System
(MPOS)
Transaction Monitoring Device (TMD) are being utilized in Kendari City, as well as their effects, particularly in enhancing the effectiveness of hotel tax management.
Table 1 outlines the objectives of intensive training for hotel tax officers in utilizing TMD and MPOS, aiming to enhance their understanding and ability to monitor tax transactions.
Table 2 outlines the benefits of this technology in enhancing the effectiveness of supervision, improving the accuracy of transaction data, increasing the speed of reporting, and promoting taxpayer compliance.
Table 3 outlines the benefits of enhancing internet operational stability, enhanced tax collection, increased connectivity, and reduced risk of fraud.
Table 4 outlines the stages of the education campaign conducted to support the implementation of TMD and MPOS.
Table 5 illustrates the benefits of collaboration with hospitality technology adoption and increased campaign effectiveness.
Finally.
Table 6 presents the achievement of the target and the realization of hotel tax revenues from Rahman.
Liwaul & Muhammad Amir.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency hotel tax officers played a crucial role in introducing this system, while also improving internet infrastructure to support its smooth operation.
Educational campaigns and collaborations with hospitality associations have also expanded the adoption of this technology, which ultimately contributes to an increase in regional revenues by realizing tax revenues that exceed the annual target.
The data presented in this study shows three important things related to the study of tax technology innovation.
First.
TMD and MPOS technology enhance the effectiveness of tax supervision, as reflected in the ability of tax officials to monitor transactions more accurately and Second, applying this technology can increase taxpayer compliance by providing greater transparency in tax reporting, as evidenced by the data showing an increase in tax revenue in 2021.
Third, improving internet infrastructure is crucial for ensuring the smooth operation of TMD and MPOS, enabling the system to run faster, more accurately, and safely.
These three aspects reflect how technology can overcome traditional obstacles in tax management, support the achievement of regional revenue optimization, and strengthen a more efficient and transparent tax administration system.
Description of Tax Administration Efficiency Tax administration efficiency seeks to optimize tax management by leveraging technology and resources to reduce operational costs and enhance accuracy and speed in the tax collection process (Schaffer & Turley, 2019.
Setyowati et al.
The administration is significantly increased by Kendari City's use of the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS), as shown in various studies.
Intensive training for understanding of this technology, enabling them to monitor transactions more accurately and efficiently.
Additionally, this system streamlines tax reporting and minimizes the risk of administrative delays.
Improving internet infrastructure also plays a crucial role in maintaining the operational stability of both systems, enabling faster and safer tax collection.
The positive impact is evident in the annual tax revenue increase exceeding the target.
Thus, implementing TMD and MPOS administration's efficiency, accuracy, and Three essential things in the tax administration efficiency study are: first, using TMD and MPOS increases the speed and accuracy of tax collection.
The data in Table 2 shows that this technology enables tax officials to monitor transactions more quickly and accurately, which in turn impacts the efficiency of tax reporting.
Second, this technology also improves taxpayer compliance.
Table 2 also illustrates that the ability to identify missed or unreported transactions helps improve compliance in tax reporting.
Third, as described in Table 3, a reliable internet infrastructure is crucial to ensure the system operates stably and efficiently.
This stability supports a faster and safer transaction process, supporting increased tax revenue.
These three aspects demonstrate that technology plays a crucial role in enhancing the efficiency of tax administration and facilitating improved tax management in Kendari City.
Description of Optimizing Regional Revenue Optimizing regional revenues is a strategy to maximize local government revenue through efficient, transparent, and accurate tax management (Basri et al.
Ojo, 2.
In this case, the application of technology, such as the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS), has been proven to increase the effectiveness of hotel tax collection in Kendari City.
Based on the research shown in Tables 1 to 6, this Jurnal Administrasi Publik (Public Administration Journa.
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June 2025: 84-98 technology has a significant positive Intensive training for hotel tax clerks (Table .
enables more effective Table demonstrates that TMD and MPOS enhance data accuracy, expedite reporting, and Improving infrastructure (Table .
also supports the smooth running of the system, thereby increasing the efficiency of tax collection.
Additionally, the data in Table 6 indicate that hotel tax revenues consistently exceed the annual target.
Thus.
TMD and MPOS not only enhance the supervision of tax transactions but also play a crucial role in ensuring more efficient and sustainable tax optimization of regional revenues.
The data relates to three important aspects of the study of regional revenue optimization: First, implementing TMD and MPOS increases the accuracy and speed of tax reporting, directly impacting the amount of raised tax revenue.
Table 2 shows that more accurate data and faster reporting allow tax authorities to collect revenue more effectively.
Second, the improvement of internet infrastructure plays an essential role in ensuring the smooth operation of TMD and MPOS, which significantly contributes to faster and more efficient tax collection, as shown in Table 3.
Third, the success of technology in increasing tax revenue is evident in Table 6, which indicates that hotel tax revenue exceeded the annual target, with a significant increase reflecting the positive impact of technology on optimizing tax These three aspects affirm that technology is key in optimizing regional revenues, supporting better local economic growth, and ensuring more transparent and well-managed regional revenues.
Kendari City, and to identify the impact of this technology on the efficiency of tax administration and the optimization of regional revenue.
The study results show that TMD and MPOS technology have positively impacted the effectiveness of tax transaction supervision, data accuracy, and speed of tax reporting.
Additionally, the improvement of internet infrastructure and intensive training for tax employees contributed to the smooth implementation of these two systems.
Hotel tax revenues that exceeded targets from 2019 to 2021 show that this technology has helped optimize tax collection and increase local revenues with more accurate data and efficient processes.
The results of this study indicate that implementing TMD and MPOS technology has a significant impact on transparency and efficiency in regional tax management.
With more accurate oversight and faster reporting, tax authorities can identify potential missed revenue and reduce errors in tax records (Demirhan, 2019.
Setyowati et al.
, 2.
This enhances data accuracy and streamlines tax administration, facilitating more efficient tax collection and Improving stable internet infrastructure also plays an essential role in maintaining the smooth operation of the tax system (Agrawal & Wildasin, 2020.
Alm.
The study indicates that using digital-based technology can help increase local tax revenues sustainably, reduce revenue leakage, and create a more efficient and transparent tax system.
The results of this research must be understood in the context of technological advancements and the need for modernization in regional tax management.
In the digital era, transparency and efficiency in the tax administration system are top priorities to reduce revenue leakage (Balasubramanian & Rajakani, 2019.
Polezharova, 2019.
Safiranita et al.
, 2.
The implementation of the Transaction Monitoring Device (TMD) and Mobile DISCUSSION This study aims to analyze the application of the Transaction Monitoring Device (TMD) and Mobile Payment Online System (MPOS) in the hotel tax sector of Rahman.
Liwaul & Muhammad Amir.
Innovation of Regional Tax Revenue: The Integration of TMD and MPOS in Improving Hotel Tax Efficiency Payment Online System (MPOS) in Kendari City is a response to the challenges in tax management that have been faced with manual recording problems, reporting delays, and difficulties in monitoring transactions in real-time.
By utilizing these two technologies, local governments can optimize tax revenues more efficiently, accurately, and securely, thereby reducing the potential for tax data manipulation (Falco & Kleinhans, 2018.
Korea et al.
In this context, the application of the technology serves as a practical solution that modernizes the regional tax system, directly impacting regional revenues that are more stable and transparent.
This study presents results consistent with previous research, indicating that the application of technology in tax effectiveness of tax collection and mitigate the potential for fraud.
For example, research conducted by Alm .
Hartika et al.
, and Safiranita et al.
also yielded positive results after the implementation of the Transaction Monitoring Device in the restaurant sector, resulting in increased regional tax revenue.
However, the study makes a more specific contribution in the context of hospitality in small towns such as Kendari, where infrastructure limitations and technological resistance are often major obstacles.
Compared to previous research, these findings demonstrate that the technology is effective in large cities or areas with advanced infrastructure and can be successfully adapted in smaller areas with proper infrastructure adjustments and These results demonstrate that a collaborative governance architecture is necessary to deploy digital taxation technologies, such as TMD and MPOS, in which each actor fulfills a distinct yet complementary role.
According governance theory, effective management of stakeholder asymmetry differences in authority, knowledge, and resources is essential to accepting innovation-based public policies (Agrawal & Wildasin, 2020.
Alm, 2.
Regional executives and technical bureaucrats collaborate in Kendari to accelerate projects by aligning goals, and the active involvement of hotels enhances the legitimacy of these policies.
To comprehend innovation in the tax system is not only topdown or technology-led but also actordriven, requiring support across social and institutional layers, it is crucial to emphasize this distinction.
Implications of Research Results The demonstrate that implementing TMD and MPOS in Kendari City enhances efficiency and accuracy in hotel tax management, thereby strengthening the potential for optimal regional tax collection.
The results of this study suggest that local governments in other cities facing similar tax collection challenges can utilize the same technology to increase local tax revenues.
In addition, the results of this study also emphasize the infrastructure and training tax employees to ensure the successful implementation of this technology.
In the future, similar technology can be extended to other sectors of public services to create a more efficient system, reduce potential leakages, and increase accountability for regional fund management.
Practical Implications The use of Transaction Monitoring Device (TMD) technology and Mobile Payment Online System (MPOS) in hotel tax management in Kendari City significantly enhances the effectiveness of regional tax It maximizes local original revenue (PAD) by improving reporting accuracy, enhancing taxpayer compliance, and facilitating real-time transaction Intensive training for tax infrastructure, educational initiatives, and partnerships with hospitality associations Jurnal Administrasi Publik (Public Administration Journa.
, 15.
June 2025: 84-98 all contributed to this accomplishment by bolstering the policy's validity and promoting the widespread adoption of examine in-depth external factors that may impact tax revenue, such as government policies or macroeconomic factors.
Further research can be conducted to expand the scope of this study to other sectors, such as restaurant taxes, and to explore the influence of fiscal policy or economic changes on the Furthermore, additional research can focus on longitudinal analysis to assess the long-term effects of implementing this technology on tax revenues and regional economic growth.
CONCLUSION
The most significant finding of this study is that the implementation of TMD and MPOS not only enhances the efficiency of tax collection but also plays a crucial role in addressing previously challenging issues, such as reporting delays and transaction recording The unexpected result is the significant impact on the increase in regional revenues, as reflected in the achievement of tax revenues exceeding the yearly target.
This indicates that this technology is contributing to the optimization of regional tax revenues.
addition, the study also reveals that although challenges in infrastructure and resistance to technology are barriers, with the support of training and infrastructure upgrades, these technologies can be applied successfully even in cities with limited resources.
This research makes a significant contribution to our understanding of the application of technology in the regional tax sector, particularly in the hospitality sector of Kendari City.
Although TMD and MPOS technologies have been applied in other sectors, such as restaurants, this study provides new evidence that they are also effectively used in cities with limited infrastructure, and their impact is very significant in improving the efficiency and accuracy of tax collection.
What is new in the study is the recognition that the technology, which is only suitable for areas with advanced infrastructure, can also deliver positive results in smaller, developing regions.
This study also introduces an intensive training model for tax employees as a key element in ensuring the successful application of technology.
Research Limitations and Advanced Research
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