22/01/2013
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By Penelitihukum.org (Handa S. Abidin, S.H., LL.M., Ph.D.) S

S – Subjek Pajak Restoran

“Subjek Pajak Restoran adalah orang pribadi atau Badan yang membeli makanan dan/atau minuman dari Restoran.” (Pasal 38 Angka 1 UU Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah).

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