ANALISIS KEPATUHAN WAJIB PAJAK RESTORAN DALAM MEMENUHI KEWAJIBAN PAJAK RESTORAN DI KOTA JAMBI

• Fera Nesa Fitri

  Universitas Jambi

  Author

• Resti Apriyana

  Universitas Jambi

  Author

• Nelsa

  Universitas Jambi

  Author

• Marisa

  Universitas Jambi

  Author

• Azzura Ulfa Munawwaroh

  Universitas Jambi

  Author

• Imel Syahardila Lanova

  Universitas Jambi

  Author

This study aims to analyze the level of compliance of restaurant taxpayers (WP) in Jambi City and identify the factors that influence it, considering that the realization of Restaurant Tax revenue has only reached 80.40% of the target, indicating a significant gap in revenue. Using qualitative descriptive methods through documentation, observation, and in-depth interviews, this study found that although there are taxpayers who are compliant and disciplined in payment (a rate of 10% of turnover) and reporting, compliance is not evenly distributed. The main problem is the weak effectiveness of regional tax administration, characterized by a lack of accurate data collection, minimal field verification, and weak supervision, which causes many businesses with large turnovers to not be identified as taxpayers. This inequality not only leads to low tax achievement but also creates a perception of injustice that has the potential to reduce compliance motivation. It is concluded that improving taxpayer compliance requires comprehensive improvements to the administration system, supervision, and fair and consistent implementation of regulations to maximize the potential of Restaurant Tax and support Regional Original Income (PAD) in a sustainable manner.

Ayusari, Novidewi , and Silviana Solichah. 2016. Keterampilan Kolase. Indopublika.

Brockelman, T. P. 2001. The Frame and The Mirror: On Collage and The Postmodern. Evanston: Northwestern University Press.

Daerah, R. (2018). Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur Hari Setiono Fakultas Ekonomi Universitas Islam Majapahit. 1, 22–28.

Ju Irmawati, A. H. (2019). Sistem informasi, keuangan, auditing dan perpajakan. 3(2), 112–121.

Puspanita, I., Machfuzhoh, A., & Pratiwi, R. (2020). Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak UMKM 1 1. 2, 71–78.

Hapsari, I. (2023). Kepatuhan Wajib Pajak Restoran Dengan Moderasi Kesadaran dan Sanksi Pajak. Jurnal Riset Akuntansi Dan Keuangan, 11(2), 315–328.

Hidayanti, Rina, and R. M. (2019). Analisis Kontribusi Pajak Parkir Dan Pajak Restoran Dalam Rangka Meningkatkan Pendapatan Asli Daerah (Pad) Jakarta Timur Serta Kontribusi Terhadap Pendapatan Asli Daerah (Pad) Dki Jakarta Dalam Sektor Pajak Parkir Dan Pajak Restoran. Akuntansi & Bisnis Krisnadwipayana, 5.Marliza, Y., Indika, M., & Apriani, A. (2020). Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Restoran Studi Kasus pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Rawas. Jurnal Kajian Akuntansi Dan Auditing, 15(1), 65–76.

Munir, A., & Andini, D. A. (2017). Pengaturan Pajak Restoran Atas Food Truck Menurut Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah. Mimbar Yustitia, 1(1), 92–105. Retrieved from http://www.e- jurnal.unisda.ac.id/index.php/mimbar/article/view/573

Nengsih, T. A., Retwa, E. M., Rahma, Z., & Fauzi, A. E. (2024). Analisis Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah Provinsi Jambi periode 2013-2021. Al Fiddhoh: Journal of Banking, Insurance, and Finance, 5(2), 1–16.

Putra, S., Sarumaha, E., Budiyantara, A., Informasi, S. S., Selatan, J., Utara, G., & Selatan, K.

J. (2024). Analisis Tingkat Kepuasan Penggunaan Aplikasi E- Faktur Pajak dalam Proses Pelaporan Pajak di PT . Anugerah Texindotama, (4).

Zamzami, Achmad, E., Ramadhansyah, U., & Hariatia. (2023). MENINGKATKAN PENERIMAAN PAJAK HOTEL. Manajemen Terapan Dan Keuangan (Mankeu), 12(04), 921–9

• pdf