<![CDATA[Penelitian ini bertujuan untuk mendeskripsikan pemeriksaan pajak restoran oleh Suku Badan Pendapatan Daerah Jakarta Selatan. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data menggunakan studi kepustakaan, observasi, wawancara, dan dokumentasi. Analisis yang dilakukan dengan cara mengolah dan mempersiapkan data, membaca dan mempelajari data, menganalisis data, menyajikan data dalam bentuk sederhana, memaknai data, dan menarik kesimpulan dengan memeriksa keabsahan data menggunakan triangulasi. Hasil dari penelitian ini diketahui bahwa pelaksanaan pemeriksaan pajak restoran sudah sesuai dengan Standard Operating Procedure yang berlaku. Dalam pelaksanaan pemeriksaan pajak restoran oleh Suku Badan Pendapatan Daerah Jakarta Selatan, masih ditemukannya hal-hal yang menghambat pelaksanaan pemeriksaan pajak restoran. This research was conducted to investigate the implementation of restaurant tax audits, supporting factors and inhibitor factors of the implementation of restaurant tax audits, conducted by South Jakarta Regional Revenue Agency. In this research,, the theory that the author uses is tax audit from Rahayu (2020).This research uses descriptive research methods with a qualitative approach. Data collection techniques use literature study, observation, interviews, and documentation. Analysis is carried out by processing and preparing data, reading and studying data, analyzing data, presenting data in simple form, interpreting data, and drawing conclusions by checking the validity of the data using triangulation. The results of this research show that the implementation of restaurant tax audits is in accordance with the applicable Standard Operating Procedures. In carrying out restaurant tax audits by South Jakarta Regional Revenue Agency, things were still found that hampered the implementation of restaurant tax audits.]]>
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