The meme says "IRS", so it's obviously intended to refer to America.

But outside of that context, they'd fucking deserve it for their shitty dark pattern UX trying to export American tipping culture into the civilised world. If people want to tip, they can do it using cash (so the money actually goes to the person you intended it to!). Or at most, there could be a little "tip" button in the corner somewhere that then takes you to a page like this. It shouldn't be shoved in our faces like this.