Analisa Pajak Restoran Kota Tebing Tinggi

Abstrak

Background : Tax is a mandatory contribution paid by every community to the Government in accordance with what is stipulated by law, where paying taxes is the obligation of every citizen as a contribution to building the country and every citizen who pays taxes does not have the right to demand to get facilities. special from the taxes he has paid because in paying taxes, the community does not have the right to get contra-achievements from the state. Tax law is part of public law. Tax law in Indonesia adheres to imperative understanding. This means that the implementation of tax collection cannot be postponed. When there is an objection to taxes by a taxpayer that has been determined by the government, before a decision from the Director General of Taxes regarding the objection is accepted, the taxpayer must first pay taxes in accordance with what has been determined. My opinion regarding the tax law system in Indonesia is the need for education to the public regarding the systematics of tax law in Indonesia where there are still many people who do not understand tax law in Indonesia, especially the small people. So that education must be carried out from the director general of taxes to the wider community and the importance of basic tax law courses to the whole community so that there is no public misunderstanding of taxes because taxes are an important aspect in a country because taxes are one of the main aspects of state income. The data collection in this paper was taken from the official website of the Tebing Tinggi City Sibolga City Restaurant Tax Revenue Based on my analysis through the data from the Tebing City government tax revenue, the realization of the restaurant tax revenue target has always been achieved, it's just that during the COVID-19 pandemic, tax revenue decreased which was not only experienced by the city of Cliff Tinggi but also almost all cities. -cities in Indonesia because during this pandemic not only the country of Indonesia was affected but almost all countries in the world were also economically affected due to this pandemic period. To be able to survive economically, local governments must be careful in keeping up with the times and also act creatively to advance their regions so as not to lag behind developments in other cities.