The Analysis of Restaurant Tax Revenue Optimization in Agam District

Yessy Rosniati () and Novya Zulva Riani
Additional contact information
Yessy Rosniati: Universitas Negeri Padang
Novya Zulva Riani: Universitas Negeri Padang

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 297-310 from Springer

Abstract: Abstract Agam Regency has great potential in terms of restaurant tax revenue. A survey of six sample restaurants found that the average number of visitors per hour was 43 people, with prices or food rates ranging from IDR 17,000 to IDR 30,000, assuming the number of hours of operation in 1 day is 5 hours of work. Of these six taxpayers, they have a turnover of IDR. 25,940,000 so that the restaurant tax which is the taxpayer’s obligation amounts to IDR. 2,594,000. Taking into account the effective working time in 1 year, it can be calculated that the amount of restaurant tax that will be remitted by 6 restaurant taxpayers to the Government of Agam Regency is IDR.856,020,000.-. From 173 restaurants registered at the Agam Regency Regional Revenue Agency, based on data on the realization of restaurant tax revenue for 2021, restaurant tax revenue amounts to IDR. 3,321,827,374, - means that it does not describe optimal restaurant tax revenue. The aim of this research is to analyze the optimization of restaurant taxes revenue in Agam. The factors used in this research are tax sanctions, collection methods, human resource tax collectors and taxpayer compliance. This research uses descriptive quantitative method. The source of data is a combination of primary data, secondary data, and interviews. The sampling technique is an incidental sampling using the slovin formula. The analysis method uses the Structural Equation Model (SEM) with the smartPLS version 3 data tool. The results of this study indicate that tax sanctions, collection methods, human resource tax collectors and taxpayer compliance have a positive and significant impact on the revenue from restaurant taxes.

Keywords: Tax sanctions; collection methods; human resource tax collectors; taxpayer compliance (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_26

Ordering information: This item can be ordered from
http://www.springer.com/9789464638394

DOI: 10.2991/978-94-6463-839-4_26

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().