Restaurant tax is a regional tax imposed on food and beverage services provided by restaurants, cafés, catering businesses, and similar establishments. The purpose of this poster is to provide a basic understanding of restaurant tax in Indonesia, including its legal basis, tax rate, taxable objects, tax calculation, and the obligations of business owners. In general, the restaurant tax rate is set at 10% of the total transaction value and is collected from consumers by restaurant operators. Restaurant tax revenue plays an important role in supporting regional development, such as infrastructure, public services, education, healthcare, and tourism. Therefore, taxpayer compliance and proper tax administration are necessary to improve regional income and promote sustainable economic growth.
Mulatsih et al. (Fri,) studied this question.