PEMUNGUTAN PAJAK RESTORAN DITINJAU DARI ASPEK YURIDIS FORMAL DAN HUKUM ISLAM

Abstract

This study aims to analyze how the restaurant tax collection system at the Elok restaurant in Saing Rambi Village, Sambas District and how the collection system is from the formal juridical aspects and Islamic law. This type of research is field research (Field Research) with a qualitative descriptive research method. Data collection techniques used are based on primary sources, namely observations, interviews, and field documentation such as local regulations, tax reports, payment notes, and informants, namely Elok restaurant owners and tax collection officers, and secondary sources in the form of books related to research. Based on the results of the research, it can be concluded that the restaurant tax collection system at the Elok restaurant uses a dish system based on the agreement between the owner of the Elok restaurant and the Sambas Regency tax officer who is paid based on the turnover from sales in one month into the Regional Tax Return through Kal-Bar bank. From the formal juridical aspect, the tax collection system at the Elok restaurant is not in accordance with the contents of Regional Regulation (Perda) Number 8 of 2010 concerning Sambas Regency Regional Tax, contained in Article 10 paragraph (1) concerning restaurant tax subjects. Meanwhile, based on Islamic law, it is not in accordance with the principles of Islamic law, including the principle of justice, the principle of equality, and the principle of tawhid. When viewed from the actions of the owner of the Elok restaurant, the Elok restaurant still does not comply with government regulations (ulil amri).