THE DYNAMICS OF RESTAURANT TAX DETERMINATION FOR RESTAURANT OPERATORS IN BITUNG CITY: A STUDY OF RELATIONSHIP PATTERNS AND INTERACTIONS AMONG ACTORS

Abstract

The Food and Beverage Tax (PBJT Makan Minum), widely known as the Restaurant Tax, is collected under a self-assessment system that places taxpayers and local tax officers in a dynamic relationship. This study analyzes the dynamics of restaurant tax determination in Bitung City, focusing on relationship patterns and interaction among actors between the Regional Revenue Agency (Bapenda) and restaurant owners. A qualitative case study was employed, framed by the governance paradigm, Policy Interaction Theory, Tax Compliance Theory, and Street-Level Bureaucracy. Data were gathered through semi-structured interviews with the Head of Bapenda, the Head of the Collection and Bookkeeping Subdivision, the owner of King Fish Restaurant, and the manager of KFC Girian, complemented by a document study of Bitung Mayor Decree Number 188.45/HKM/SK/144/2025 on the Standard Operating Procedures (SOP) for Local Tax Collection. The findings show that: (1) the SOP establishes a tiered, time-standardized, and digitalized vertical framework with staged approvals up to the Head of the Agency; (2) policy communication is two-way, running through face-to-face meetings, social media, and a person-in-charge (PIC) officer, partly going beyond what the SOP regulates; (3) turnover discrepancies are handled in tiers through comparison of tapping-box data, spot checks, clarification, an underpayment assessment letter (SKPDKB), and an audit recorded in an official audit report, consistent with the audit flow in the SOP; (4) the tax arrears case in the Girian area stemmed from the restaurant's internal problems; and (5) the tax is not perceived to reduce consumer demand but adds administrative burden. It is concluded that the relationship is collaborative-procedural while state authority remains strong, whereas discretion in selecting taxpayers to be supervised or audited and at the clarification stage is not regulated in detail by the SOP and requires further investigation.