Prosedur Pemungutan Pajak Barang dan Jasa Tertentu atas Makanan dan/atau Minuman (Studi Kasus pada UPT Badan Pajak dan Retribusi Pasirian Kabupaten Lumajang)

Abstract

The Tax on Certain Goods and Services for Food and/or Beverages is one of the sources of Local Original Revenue that plays a crucial role in supporting regional development. This Practical Work Project aims to identify the procedures for collecting the Tax on Certain Goods and Services for Food and/or Beverages (Case Study at the Pasirian Regional Tax and Retribution Agency, Lumajang Regency). The data collection methods used included observation, interviews, literature review, and documentation. The results of the study indicate that the procedures for collecting the Specific Goods and Services Tax on Food and/or Beverages are carried out through the stages of registration, data collection, assessment, and tax payment. The implementation is based on Regent Regulation No. 30 of 2025 concerning General Provisions on Local Taxes and Levies by applying the SelfAssessment System, a system that empowers taxpayers to calculate, report, and pay their own taxes. In practice, tax officials play an active role by conducting field visits to assist with tax reporting and payment. The tax rate for the Specific Goods and Services Tax on Food and/or Beverages is set at 10% of the total payments received by the taxpayer.