Taxation ยท KBLI 56101
Tax Consultant for Restaurants & F&B
Comprehensive tax solutions for restaurants, cafes, and culinary businesses. We help manage 10% PBJT, SME Final Tax, and local tax reporting so your F&B business complies with regulations.
Important Note
This industry needs careful tax compliance monitoring. Make sure all obligations are fulfilled on time.
What usually goes wrong
-
PBJT vs VAT Confusion
Restaurants do not collect central VAT (11%) but collect regional PBJT (10%). Many business owners are confused distinguishing between them.
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Cash Transaction Recording
High volume of cash transactions makes turnover recap for tax reporting prone to discrepancies.
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Varied Income Tax Obligations
SMEs can use 0.5% Final Tax, but if turnover >4.8B must use general rates with full bookkeeping.
What we do
- 01
PBJT Reporting Setup
Assisting with PBJT registration at local government and setting up monthly reporting systems integrated with POS.
- On-time filing
- Organized payment proof
- Good relationship with local government
- 02
SME Tax Optimization
Evaluating whether 0.5% Final Tax is still profitable or if switching to general rate bookkeeping is needed.
- Optimal tax burden
- Clear expansion planning
- Smooth transition when turnover rises
- 03
Daily Turnover Reconciliation
Drafting procedures for daily sales reconciliation between POS, cash, and tax reports.
- Accurate turnover
- Discrepancies detected
- Trusted reporting
How we work
- 01
Tax Obligation Audit
We analyze your restaurant business structure, turnover, branch locations, and PKP status to map all applicable Income Tax and PBJT obligations.
- 02
Recording System Setup
Integration of sales data from POS, cashier, and delivery platforms (GoFood, GrabFood, ShopeeFood) for accurate turnover reconciliation.
- 03
PBJT Registration & Reporting
NPWPD (Regional Taxpayer Identification Number) registration and setup of monthly PBJT reporting systems to respective local governments.
- 04
Ongoing Income Tax Optimization
Monitoring turnover for timing transition from 0.5% Final Tax to general rate, and turnover distribution strategy between branches if needed.
Related regulations
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UU HKPD
Law No. 1/2022 on Central and Regional Financial Relations
Regulates Certain Goods and Services Tax (PBJT) on Food/Beverages replacing the old Restaurant Tax system.
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PP 55/2022
Adjustment of Regulations in Income Tax Field
0.5% Final Income Tax for SME restaurants with turnover below IDR 4.8 Billion per year.
-
UU PPN
Law No. 42/2009 on VAT
Food and beverages served in restaurants are exempt from central VAT, but subject to regional PBJT.
If the tax office starts asking questions
The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.
Frequently Asked Questions
Must restaurants collect 11% VAT?
No. Food/beverages served in restaurants are exempt from central VAT according to VAT Law. Instead, restaurants collect PBJT (Certain Goods and Services Tax) of 10% paid to the local government. Restaurants must also have NPWPD (Regional Taxpayer Identification Number).
When must a restaurant switch from 0.5% Final Tax to general rate?
Restaurants must switch to general rate Income Tax with full bookkeeping if: (1) Annual gross turnover exceeds IDR 4.8 Billion, or (2) Already 7 years using PP 55/2022 scheme since first year using final rate. This transition requires careful planning to avoid penalties.
What is PBJT reporting procedure for restaurants with branches in different cities?
PBJT is reported and paid to each respective local government of the restaurant branch location. Each branch needs its own NPWPD. Meanwhile, corporate Income Tax remains reported centrally based on central NPWP with consolidated reports from all branches.
Is income from GoFood, GrabFood, and ShopeeFood subject to the same tax?
Yes. Income from online delivery platforms remains business income of the restaurant subject to Income Tax. For PBJT, usually the platform already collects and pays to the local government, but the restaurant must ensure and report it. Make sure you have payment proof from the platform.
What expenses can be deducted from restaurant income?
Deductible expenses include: cost of raw materials (COGS), employee salaries, rent, utilities (electricity, water, gas), marketing costs, kitchen equipment depreciation, and other operational expenses directly related to the business. Make sure to have complete transaction proof.
Who handles my tax work?
Your tax work is handled by Arunika's tax consultants. We confirm the scope, deadlines and price before work starts.
What should I do if I receive an SP2DK letter or tax audit notice?
Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.
What does tax planning cover?
We review your structure, transactions and available incentives so tax is calculated under the rules, without crossing into tax evasion. The outcome depends on your facts, so we do not promise a savings figure.
Related Industries
- Restaurant & F&B Tax KBLI 56101Restaurant and F&B business tax: 10% PBJT on food, SME Final Tax, reporting obligations. F&B tax consultation with Arunika Consulting.
- Retail & SME Store Tax KBLI 47111Retail store and SME tax: 0.5% Final Tax, PKP obligations, goods VAT. Retail tax consultation with Arunika Consulting.
- Hotel & Hospitality Tax KBLI 55111Hotel and hospitality tax: 10% PBJT, Article 21 service charge, Corporate Income Tax. Hotel tax consultation with Arunika Consulting.
Tell us about your business
Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur