<![CDATA[Abstract Restaurant tax, as part of the Specific Goods and Services Tax (PBJT), is an important instrument in strengthening Local Own-Source Revenue (PAD) and supporting the implementation of regional fiscal autonomy. This study aims to analyze the implementation of restaurant tax policy as PBJT in Pontianak City, examine the law enforcement mechanism against non-compliant businesses, and assess its contribution to PAD in Pontianak City. The research method used is empirical legal research with a sociological juridical approach. Data was obtained through interviews, questionnaires, and documentation studies of laws and regulations and local tax revenue data. Sampling was determined using the snowball sampling method. The results of the study show that the implementation of the restaurant tax policy as PBJT in Pontianak City has, in principle, been carried out in accordance with the provisions of laws and regulations, particularly through the application of a self-assessment system and the digitization of tax collection. Restaurant tax contributes moderately to local revenue and shows an upward trend from year to year. However, there are still obstacles in terms of taxpayer compliance, especially among micro-scale businesses, as well as the absence of a requirement to include tax collection information on receipts or proof of payment. This study recommends strengthening restaurant tax governance and increasing business compliance in order to optimize the role of restaurant tax in supporting regional fiscal independence. Keywords: Contributions; Restaurant Tax; Local Revenue; Pontianak City. Abstrak Pajak restoran sebagai bagian dari Pajak Barang dan Jasa Tertentu (PBJT) merupakan instrumen penting dalam memperkuat Pendapatan Asli Daerah (PAD) serta mendukung pelaksanaan otonomi fiskal daerah. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan pajak restoran sebagai PBJT di Kota Pontianak, mengkaji mekanisme penegakan hukum terhadap pelaku usaha yang tidak patuh, serta menilai kontribusinya terhadap PAD Kota Pontianak. Metode penelitian yang digunakan adalah penelitian hukum empiris dengan pendekatan yuridis sosiologis. Data diperoleh melalui wawancara, penyebaran kuesioner, serta studi dokumentasi terhadap peraturan perundang-undangan dan data penerimaan pajak daerah. Penentuan sampel dilakukan dengan metode snowball sampling. Hasil penelitian menunjukkan bahwa implementasi kebijakan pajak restoran sebagai PBJT di Kota Pontianak pada prinsipnya telah berjalan sesuai dengan ketentuan peraturan perundang-undangan, terutama melalui penerapan system self-assessment dan digitalisasi pemungutan pajak. Pajak restoran memberikan kontribusi dengan kategori sedang terhadap PAD dan menunjukkan tren peningkatan dari tahun ke tahun. Namun demikian, masih terdapat kendala dalam aspek kepatuhan wajib pajak, khususnya pada pelaku usaha skala mikro, serta belum adanya kewajiban pencantuman keterangan pemungutan pajak pada struk atau bukti pembayaran. Penelitian ini merekomendasikan penguatan tata kelola pajak restoran dan peningkatan kepatuha pelaku usaha guna mengoptimalkan peran pajak restoran dala mendukung kemandirian fiskal daerah. Kata Kunci: Kontribusi; Pajak Restoran; Pendapatan Asli Daerah; Kota Pontianak]]>
Copyrights © 2025
