TINGKAT PEMAHAMAN PEMILIK RESTORAN DAN KONSUMENNYA TENTANG PAJAK RESTORAN
Abstract: Background research
is due to happen by disappointment caused consumers still lack of restaurants that
charge VAT, leading
to misunderstanding. But
local authorities in
this city government has
since socialization must
Surabaya 2011. This
research aims to
determine the level of
understanding of restaurant owners and consumers will tax the restaurant. This
research is descriptive research
analytical analyzed qualitatively using primary data. The Data obtained through
the questionnaire with the restaurant manager and ten customers. Based on the
research results, then it
can be inferred
that the owner
of the restaurant
have a level
of understanding about the
restaurant Tax of 70% (seventy
percent), while the
average level of
understanding about the consumers of Restaurant Tax 58,25% (fifty-eight
comma twenty-five percent).
Keywords: VAT, Restorant Tax,
and Surabaya City Of Government
Penulis: Risky Setiawanto
Kode Jurnal: jpakuntansidd130025
