Implementasi Pajak Restoran Ditinjau dari Peraturan Walikota Binjai Nomor 30 Tahun 2011 Tentang Petunjuk Pelaksanaan Peraturan Daerah Kota Binjai Nomor 3 Tahun 2011 Tentang Pajak Daerah di Kota Binjai.

Abstract

This thesis research is motivated by the Application of Restaurant Tax in the city of Binjai based on Regulation of Binjai Mayor Number 30 of 2011 concerning instructions for implementation of binjai city regional number 3 of 2011 concerning regional taxes which obliges restaurant owners as taxpayers to pay restaurant tax of  10% (ten percent). However, this obligation then becomes a separate burden for smallscale restaurant business or small shop if there is no exception for the small shop business because the small shop entrepreneur considers that the imposition of the tax is burdensome, this then creates injustice if the application of the restaurant tax imposed on small shop and restaurants is equated.

The legal research method used in this research used in this research is normative juridical research which is research conducted or aimed only at written regulations with the nature of analytical descriptive research which is a method that functions to describe or give an overview of the object under study through data or samples and make general conclusions. Sources of data used in this study are primary and secondary data and analysis of qualitative data which is an observation of phenomena obtained from the data in the dorm of descriptions, verbal information stated by sources in writing or orally.

The result of this study is the implementation of the Mayor of Binjai regulation Number 30 of 2011 concerning Guidelines for the Implementation of Regional Regulations of the city of Binjai Number 3 of 2011 cocnerning Regional Taxes in the city of Binjai on restaurant taxed by applying a restaurant tax of 10% (ten percent) which is calculated based on income or stipulation and can be paid both monthly and daily and imposition of restaurant tax of 10% (ten percent) both to small stalls and restaurants regardless of the scale of the business of the restaurant or stall is a form of injustice due to the imposition of restaurant tax of 10% (ten percent) considered a burden for small shop business owners.