Pajak Restoran

Restoran adalah fasilitas penyedia makan dan/ minuman yang dipungut bayaran, yang mencakup juga rumah makan, kafetaria, kantin, warung, bar, dan sejenisnya termasuk jasa boga/ katering. Pajak Restoran dipungut pajak atas pelayanan yang disediakan oleh restoran.

Objek Pajak
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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restoran.

Wajib Pajak
Wajib Pajak Restoran adalah orang pribadi atau badan yang mengusahakan rumah makan, kafetaria, kantin, warung, bar, jasa boga/ katering, dan sejenisnya.

Tarif Pajak
Tarif Pajak Restoran ditetapkan sebesar 10 % (sepuluh persen).

Cara Perhitungan Pajak
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.