The Analysis of Restaurant Tax Revenue Optimization in Agam District

DOI

10.2991/978-94-6463-839-4_26How to use a DOI?

Keywords

Tax sanctions; collection methods; human resource tax collectors; taxpayer compliance

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yessy Rosniati
AU  - Novya Zulva Riani
PY  - 2025
DA  - 2025/09/16
TI  - The Analysis of Restaurant Tax Revenue Optimization in Agam District
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 297
EP  - 310
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_26
DO  - 10.2991/978-94-6463-839-4_26
ID  - Rosniati2025
ER  -