Tax Analysis Of Restaurants (PBJT) On Food And Beverages In Medan City In 2024

  • Fanny Trisyah Dwi Putri Accounting Study Program, Faculty of Social Sciences, Panca Budi University
  • Natasya Panggabean Accounting Study Program, Faculty of Social Sciences, Panca Budi University
  • Vanisya Aprilia Sidauruk Accounting Study Program, Faculty of Social Sciences, Panca Budi University
  • Renny Maisyarah Accounting Study Program, Faculty of Social Sciences, Panca Budi University
DOI: https://doi.org/10.56338/ijhess.v8i1.9688
Keywords: PBJT, Restaurant Tax, Tax Compliance, PAD, Medan City

Abstract

This study aims to analyze the implementation of the Specific Goods and Services Tax (PBJT) for food and beverages or restaurant tax in Medan City after the enactment of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments. The study was conducted using a descriptive qualitative approach with document study and field observation methods. The results of the study show that the PBJT rate of 10% is in accordance with the provisions, but its implementation is still hampered by low compliance in reporting turnover and limited digital monitoring. The recommendations given are to increase the installation of digital transaction recording devices (tapping boxes), conduct tax socialization, and impose stricter sanctions.

References

Azzahra, N. F., & Purbaningrum, D. G. (2022). Pengaruh Efektivitas Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Restoran di Badan Pendapatan Daerah Kota Tangerang Selatan. Jurnal Akuntansi Dan Keuangan, 10(2), 197–206.
Indonesia. (2022). UU No. 1 Tahun 2022.
Laksmi, A. C., & Safina‘Ad’n, I. A. (2025, January). Realization and contribution of restaurant tax revenue to local own-source revenue in Madiun. In Proceeding International Conference on Accounting and Finance (pp. 55–66).
Lubis, A. (2022). Pengaruh Pengetahuan Pajak dan Pengawasan terhadap Kepatuhan Pajak Restoran. Jurnal Administrasi Publik.
Mardiasmo. (2018). Perpajakan. Andi.
Mahibbat, A. R., & Nurdiono, N. (2024). Pengaruh Sistem Alat Tapping Box dan Kesadaran Wajib Pajak Restoran Terhadap Tingkat Kepatuhan Pembayaran Pajak Daerah di Kota Bandar Lampung. Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi, 2(3), 320–335. https://doi.org/10.61132/anggaran.v2i3.791
Pemkot Medan. (2024). Perda No. 1 Tahun 2024.
Sahib, M. K., Muhaimin, M., & Wulansari, A. M. P. (2024). Optimization of Restaurant Tax Revenue in Increasing Local Original Income of Gowa Regency. Amnesty: Jurnal Riset Perpajakan, 7(2), 264–271.
Siregar, R. (2021). Efektivitas Tapping Box dalam Peningkatan Pajak Restoran.
Sitompul, F. (2020). Kepatuhan Pajak dalam Sistem Self-Assessment. Jurnal Perpajakan Indonesia.
Published
2026-01-05
How to Cite
Fanny Trisyah Dwi Putri, Natasya Panggabean, Vanisya Aprilia Sidauruk, & Renny Maisyarah. (2026). Tax Analysis Of Restaurants (PBJT) On Food And Beverages In Medan City In 2024. International Journal of Health, Economics, and Social Sciences (IJHESS), 8(1), 56~59. https://doi.org/10.56338/ijhess.v8i1.9688
Issue
Vol. 8 No. 1: Januari 2026
Section
Articles

Copyright (c) 2026 Fanny Trisyah Dwi Putri

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.