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.