Evaluasi Peraturan Daerah Kota Pekanbaru Nomor 6 Tahun 2011 Tentang Pajak Restoran (Studi Kasus Kecamatan Sukajadi)

Permana, Andesta (2022) Evaluasi Peraturan Daerah Kota Pekanbaru Nomor 6 Tahun 2011 Tentang Pajak Restoran (Studi Kasus Kecamatan Sukajadi). Other thesis, Universitas Islam Riau.

Text 157310289.pdf - Submitted Version Restricted to Repository staff only Download (2MB) | Request a copy

Abstract

The roblem in this study is that restaurant enterpreneurs are required to pay a tax to the local government of 10% of every food ordered by people who eat at the restaurant. But the fact is that in Pekanbaru City especially in Sukajadi District, there are still many restaurant enterpreneurs who do not comply with the rules made by the local government. So the purpose of this study is to determine the Evaluation of Pekanbaru City Regional Regulstion Number 6 of 2011 concering Restaurant Tax (Case Study of Sukajadi Subdistrict). The research method used in this research is descriptive quantitative research method. Meanwhile, the data analysis used is descriptive data analysis (data analysis with one variable). After the data is collected, the data is then classified according to the needs of the analysis. Based on the result of the study it is known that the result of respondents answers regarding the Evaluation of the Pekanbaru City Regional Regulation Number 6 of 2011 concerning Resturant Tax (Case Study of Sukajadi Subdistrict) of all indicators and according to measurement techniques are in the “Enaough Implemented” interval with a parcentage of 43%. This is considered quite implemented because there are still some restaurants that have not been taxed by the Pekanbaru City government, so the sanctions given by the Pekanbaru City government have not been evenly distributed as a whole so that people are negligent in paying their restaurant taxes. The sanction given by the Pekanbaru City government have also not been able to awaken restaurant owners in the City of Pekanbaru, this is because the tax officials have not been able to socialize the Pekanbaru City Regional Regulation Number 6 of 2011 regarding Restaurans Taxes properly and clearly to restaurant owners in the city of Pekanbaru.

Actions (login required)

View Item