Analisa Pajak Restoran Kota Binjai

Abstrak

Restaurant tax is one of the sources of a country’s income where the income is taken from the local tax sector. This sector has a big role to play in increasing the regional income of Binjai City. The purpose of the author to conduct this research is to find out how to calculate the restaurant tax rate in Binjai City and find out whether the target and realization of the restaurant tax revenues are good based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. By getting all the information and data in this study, it was adjust the data on the internet and retrieving information about tax on the internet. The tax law in Indonesia adopts a self- assessment system where taxpayers are given the power and trust to determine and calculate to amount of their income owed and then report it to the tax office after the tax year ends. There are many regulations used in ta collection in the city of Binjai, but there are definite legal provisions and regulations for the impostion of restaurant taxes for small cities in Binjai City. By saying to attend the socialization organized by BPKAD Binjai City to get the tax bill. But there is no certainly to be gained. In the hope that the Binjai Government wil have to review ghe amount of taxes charged to small traders