Tinjauan Yuridis Pajak Restoran Atas Food Truck

Authors

  • Achmad Paku Braja Arga A. Pascasarjana Fakultas Hukum Universitas Indonesia

DOI:

https://doi.org/10.58258/jisip.v5i1.1705

Keywords:

Tax, Restaurant Taxes, Food Truck, Local Taxation.

Abstract

Innovation in the restaurant business is very dynamic, this can be seen in the emergence of the Food Truck business. Food Truck is a new type of business selling food that uses vehicles as a place of sale, so it can move. The definition of restaurant in the restaurant tax regulation does not mention Food Truck, but there are similar concepts so that it has the potential to cause multiple interpretations relating to the understanding of the subject of restaurants and restaurant tax objects. This paper aims to analyze Food Truck from the perspective of tax law as well as specifically related to local taxes.

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Published

2021-01-10

How to Cite

Tinjauan Yuridis Pajak Restoran Atas Food Truck. (2021). JISIP (Jurnal Ilmu Sosial Dan Pendidikan), 5(1). https://doi.org/10.58258/jisip.v5i1.1705