Analisis Kepatuhan Wajib Pajak Restoran dalam Membayar Pajak Restoran (Studi pada Ducan Coffee Kota Medan)

Abstract

Many people think that the 10% tax stated on the receipt when buying food or drinks at restaurants and cafes is a Value Added Tax (VAT). However, the tax that appears on every receipt for the purchase of food and beverages is not VAT, but Restaurant Tax or PB1. PB1 is a restaurant tax levied on customers for their services. Usually, the tax is listed on the receipt given after the customer has completed the transaction. PB1 is now included in the PBJT (Certain Goods and Services Tax) category and has been regulated in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The purpose of this study is to find out what motivates Ducan Coffee owners to pay restaurant taxes. This form of research is a descriptive qualitative research using data collected in the form of secondary data with the object of research, namely data obtained from Ducan Coffee. The data analysis method used is by collecting data through observation, interviews and documentation. The results of the study show that restaurant compliance in paying restaurant taxes is driven by internal factors, namely tax awareness that arises from within Ducan Coffee owners and also external factors, namely tax sanctions that will be paid when not paying on time