A tapping box is a recording device to facilitate reporting of business transactions and tax collection. It is used in four types of business, namely restaurants, hotels, parking and entertainment taxes. The tapping box system is superior to the manual tax collection system. Tax payments with it can be made directly online and in real time, thereby shortening time and avoiding fraud. Thus, several districts in South Kalimantan have widely operated it, including Tabalong District. For this reason, this article will discuss the implementation of the use of tapping boxes in restaurants to increase tax collection compliance at the Regional Revenue Agency (BPD) of Tabalong Regency. The research was prepared using the G Edward III method with direct sources from interviews with the Tabalong Regency BPD and supplemented by information from reports, documents and other data. As a result, the implementation of tapping box operations in Tabalong Regency restaurants has been carried out in accordance with what was formulated by George Edward III. The obstacles in implementing it are due to the lack of human resources who can operate the tapping box and the lack of budget to provide the tool.

Keywords: Tapping Box, Tax, Tabalong Regency.