I do restaurant book, previous people make monthly journal entery for cash payout like this

Dr Sales 1922.73
Cr sales tax payable 1922.73
Is that right. Please explain. Thanks

The entry should be:
Debit Sales Taxes Payable for the amount because you are paying what is owed
Credit Cash for the amount because you are decreasing cash account

Your journal entry looks like you are transferring a portion of sales (Decrease sales) to sales taxes payable (Increase Sales taxes payable).