Main Article Content

Nunung Runiawati
Cecep Safa’atul Barkah
Ira Irawati
Rina Hermawati


Restaurant Tax, Local-Own Revenues, Bandung, Self-Assessment, Culinary


Purpose: Culinary industry has enabled Bandung to be one of the favorite tourist destinations in Asia and culinary tourist destinations in Indonesia. The presence of the culinary industry, besides being able to increase the income of local people, also contributes to the increase in Local Own Revenues. This research aims to identify the potential of restaurant tax for local own revenues and the problem relating to the collection of restaurant tax in Bandung City.

Methodology: This research used quantitative descriptive and the qualitative method. The quantitative descriptive method was used for calculating the potential of restaurant tax, while the qualitative method with a case study approach was used for explaining the problems in managing restaurant tax. Data collection techniques were conducted through observation, interviews, and literature review.

Results: The result of this research is expected to be useful for determining the strategy for enhancing restaurant tax revenues of Bandung City. The research result shows that restaurant tax in Bandung City is one of local taxes potential for giving a contribution to Local Own Revenues of Bandung City, which is of 12.9% during the last three years.

Implications: Realization of restaurant tax during the last two years (2015-2016) has exceeded the target. It indicates that the potential of restaurant tax can be optimized. However, there are some difficulties in the collection of restaurant tax, there are some potential loss problems such as restaurants that do not pay up the tax according to the real potential of tax and some owners of restaurants (including catering) who have not yet been recorded as taxable subjects. It is also affected by the system of tax collection which is a self-assessment one. In the future, BPPD should improve law enforcement, tax audit, and tax collection in order to enhance local taxes from the restaurant sector.


Download data is not yet available.


Metrics Loading ...
Abstract 57 | PDF Downloads 81 XML Downloads 0


Baroughi, E. and Zarei, M. H. (2013). The Ranking of Effective Factors on Efficiency of Commercial Ads In Attracting Viewers In Tehran, Iran. UCT Journal of Management and Accounting Studies, 1(1):22–28.
Harry, K. (2005). Local Taxation in Selected Countries: A Comparative Examination. Working Paper Queen’s University.
Jenaabadi, H. and Khosropour, A. (2014). An Investigation on the Amount of Employing Total Quality Management
Principles and It’s Correspondence with their Affectivity. UCT Journal of Social Sciences and Humanities Research, 2(1):13–17.
Khairunnisa (2011). Pajak Hotel dan Pajak Restoran sebagai Sumber Pendapatan Asli Daerah (Studi Kasus: Kota Ban-
dung). Jurnal Perencanaan Wilayah dan Kota, 22(3):227–244.
Lam, W. R. and Wingender, P. (2015). China: How Can Revenue Reforms Contribute to Inclusive and Sustainable Growth. International Monetary Fund. Retrieved from
Lewis, B. D. (2006). Local Government Taxation: An Analysis of Administrative Cost Inefficiency. Bulletin of Indonesian Economic Studies, 42(2):213–33.
Mardiasmo, P. (2004). Perpajakan. Yogyakarta: Andi Offset.

Ortiz-Salgado, R. and García-Carmona, A. (2018). Enfoque decolonial y producción de conocimientos en dos universidades estatales chilenas. Opción , 34(86):481–516.
Paramita, V. (2014). Pengaruh Hasil Pemungutan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daeah Kota Bandung (Studi pada Dinas Pelayanan Pajak Kota Bandung). Retrieved from le/123456789/2967.
Rachmawati, D. (2009). Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah di Kota Bandung. Retrieved from ht tp://
Ruliana, T. (2015). The Local Original Revenue Analysis of East Kalimantan Province, Indonesian. Scientific Papers Series Management, Economic, Engineering in Agriculture and Rural Development, 15(2):315–320. Retrieved from http:/
Saravani, S., Marziyeh, A., and Jenaabadi, H. (2017). The Relationship of the Dimensions of Perceived Teaching Style with Students’ Mathematics Achievement and Self-Efficacy. IEJME, 12(2):349–358.
Shishova, E. O., Solobutina, M. M., and Mynbaeva, A. K. (2016). The Development of Anticipatory Abilities in the Foreign Language Learning. International Electronic Journal of Mathematics Education, 11(1):13–21.
Suleri, J. and Cavagnaro, E. (2016). Promoting Pro-environmental Printing Behavior: The Role of ICT Barriers and Sustainable Values. Dutch Journal of Finance and Management, 1(1):38.