This research aims to unveil the understanding of tithe amongrestaurant owners in the city of Mataram. The underlying reason forundertaking this study was due to the fact that the average number of thebusinessmen have understood and done the trading tithe. Drawing on theaforementioned reason, the researcher assumed that the understanding oftithe among the restaurant owners was good in that the researcher intendedto figure out how their understanding about the tithe in the capital city ofMataram. This research pertained to a qualitative research design whoseinquiry involved the data collection and analysis. It focused on the extent towhich the restaurant owners understood the tithe in the city of Mataram. Thefindings showed that the understanding of the restaurant owners pertinent tothe tithe was directly visiting.
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