Payment Tax Restaurant Does By Taxpayer at Batam's City

  • Irene Svinarky Dosen Program Studi Ilmu Hukum, Fakultas Ilmu Sosial Dan Humaniora, Universitas Putera Batam Jl Letjen R. Soeprapto, Kampus UPB, Batam 29442, Indonesia
  • Renniwaty Siringoringo Dosen Program Studi Manajemen, Fakultas Ilmu Sosial Dan Humaniora, Universitas Putera Batam. Jl Letjen R. Soeprapto, Kampus UPB, Batam 29442, Indonesia


Abstract. Taxeses paying performing region and restribusi, performed bases
democracy principle, generalization and justice, society role where also been seen of
marks sense potency that region. Directly which is not society get reward from
government but society of followed to enjoy taxes facility with utilize public utility
already is of service. One of taxes which indirectly been paid while expense is
restaurant taxes. This writing intentionally to first, giving picture to society, to
government has authority to do taxes picking and second, society is made as taxpayer.
Regulation that manages about this taxes is Statute Number 28 Years 2009 about
Region Taxes And Restribusi Is Regions. Method observationaling to have function
as guidance in observational. Research is done that this writing gets to be utilized by
common society. Observational method that is utilized is empirical research. There is
data analysis even of this writing which is ala utilizes descriptive kualitatif. Data source
to prop research working out is primary data source, skunder and tertiary.Location
Reaserch in Badan Pengelolaan Pajak Dan Restribusi Daerah inisial is BP2RD. First
observational result, local government that have task to do taxes picking have power
and kewenangan does taxes picking because of be managed in prevailing regulation;
both of, society that goes along to enjoy public utility, well that frequent utilizes or even
that rare utilizes, under obligation also to pay taxes.


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