Objek Pajak Restoran adalah pelayanan yang disediakan oleh rumah makan,
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kafetaria, kantin, warung, bar, jasa boga/ katering, dan sejenisnya, termasuk jasa penunjangan sebagai kelengkapan fasilitas
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Wajib Pajak Restoran adalah orang pribadi atau badan yang mengusahakan rumah makan, kafetaria, kantin, warung, bar, jasa boga/ katering, dan sejenisnya.
Tarif Pajak Restoran ditetapkan sebesar 10 % (sepuluh persen).
Besaran pokok Pajak Restoran yang terutang
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dihitung dengan cara mengalikan tarif pajak yaitu 10% dengan dasar pengenaan pajak yaitu jumlah pembayaran atau yang seharusnya dibayar kepada Objek Pajak.