Tax Analysis Of Restaurants (PBJT) On Food And Beverages In Medan City In 2024

Fanny Trisyah Dwi Putri (Accounting Study Program, Faculty of Social Sciences, Panca Budi University)
Natasya Panggabean (Accounting Study Program, Faculty of Social Sciences, Panca Budi University)
Vanisya Aprilia Sidauruk (Accounting Study Program, Faculty of Social Sciences, Panca Budi University)
Renny Maisyarah (Accounting Study Program, Faculty of Social Sciences, Panca Budi University)

International Journal of Health, Economics, and Social Sciences (IJHESS)
Vol. 8 No. 1: Januari 2026

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.