Payment Tax Restaurant Does By Taxpayer at Batam's City
Abstract. Taxeses paying performing region and restribusi, performed basesdemocracy principle, generalization and justice, society role where also been seen ofmarks sense potency that region. Directly which is not society get reward fromgovernment but society of followed to enjoy taxes facility with utilize public utilityalready is of service. One of taxes which indirectly been paid while expense isrestaurant taxes. This writing intentionally to first, giving picture to society, togovernment 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 aboutRegion Taxes And Restribusi Is Regions. Method observationaling to have functionas guidance in observational. Research is done that this writing gets to be utilized bycommon society. Observational method that is utilized is empirical research. There isdata analysis even of this writing which is ala utilizes descriptive kualitatif. Data sourceto prop research working out is primary data source, skunder and tertiary.LocationReaserch in Badan Pengelolaan Pajak Dan Restribusi Daerah inisial is BP2RD. Firstobservational result, local government that have task to do taxes picking have powerand 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 eventhat rare utilizes, under obligation also to pay taxes.