pajak restoran

TAX RESTAURANT

A.  Legal basis

Regional regulation number 5 of 2010 concerning restaurant tax.

B. Understanding

1. Restaurant is a facility providing food or drinks with a fee that also includes cafeteria restaurants, cafeteria cafes, bars and the like including catering or catering services.
2. Restaurant tax is a tax imposed on services provided by restaurants.

C. Subject, object and taxpayer

1. Services provided by restaurants with payment both for consumption at the services place and elsewhere.
2. Excluded from tax objects are services provided by restaurants or restaurants whose sales value does not exceed Rp. 10.000.000,00 (10 million rupiah) per month.
3. Tax subject is a person or entity that has food and or drinks in  a restaurant.
4. Tax payers are individuals or entities that seek restaurant.
5. The type of interest for hotel tax is SELF ASSESMENT

(WP calculates reporting and depositing its own tax).

D. The basis for the imposition of tax rates and how to calculates

1. Imposition and tax period

1. Tax base is the amount of payment received or received by the restaurant.
2. What is meant by “WHAT SHOULD BE PAID” is:

1. Service charge which is charged to consumers;
2. Price discounts given to consumers.
3. The tax period is the length of the period of 1 calender month or the period of time

whichis governed by the regent’s regulation.

Rates and calculation methods:

Example of restaurant tax calculation

A restaurant provides food and drinks on site, while serving orders. Based on company reports, for 1 month the restaurant received consumer income of Rp. 64.000.000,00 and from orders of Rp. 15.000.000,00

What tax should the restaurant deposit?

How to calculate the tax:

Tax                                                      = Tax rate x basis of imposition.

Tax rate                                             = 10%.

Basis of imposition                       = Rp. 64.000.000,00 + Rp. 15.000.000,00

                                                             = Rp.79.000.00,00

Then the tax that must be paid for the month is: 10% x Rp. 79.000.000,00 = Rp. 7.900.000,00