Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Health, Economics, and Social Sciences (IJHESS)
Natasya Panggabean
Accounting Study Program, Faculty of Social Sciences, Panca Budi University
Economics, Econometrics & Finance Public Health Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Tax Analysis Of Restaurants (PBJT) On Food And Beverages In Medan City In 2024 Fanny Trisyah Dwi Putri; Natasya Panggabean; Vanisya Aprilia Sidauruk; Renny Maisyarah
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.9688

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.
Co-Authors Fanny Trisyah Dwi Putri Renny Maisyarah Vanisya Aprilia Sidauruk