Evaluasi Peraturan Daerah Kota Pekanbaru Nomor 7 Tahun 2011 Tentang Pajak Hotel (Studi Kasus Pajak Rumah Kos Di Kecamatan Marpoyan Damai)

Nadi, Agung Tirto (2022) Evaluasi Peraturan Daerah Kota Pekanbaru Nomor 7 Tahun 2011 Tentang Pajak Hotel (Studi Kasus Pajak Rumah Kos Di Kecamatan Marpoyan Damai). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the evaluation of the Pekanbaru City Regional Regulation Number 7 of 2011 concerning Hotel Taxes (Case Study of Boarding House Taxes in Marpoyan Damai District). The problems raised in this study are about the collection of Pekanbaru city taxes from the boarding house sector. The assessment indicators used in this study are Dunn's theory which states that the evaluation concept is Effectiveness, Efficiency, Adequacy, Equity, Responsiveness, and Accuracy. The type of research located at the Regional Revenue Agency of Pekanbaru City is a descriptive survey, which prioritizes the interview list as a data collection tool and the data collected with this tool is then used as the main raw material to analyze the empirical conditions of the objectivity of the existence of research objectives at the location studied. The types and techniques of data collection used consisted of, primary data collected using the interview list technique and secondary data collected using observation and documentation techniques. While the data analysis technique used is by using Cresswell theory. Based on this analysis technique, the author assesses and concludes that the Evaluation of Pekanbaru City Regional Regulation Number 7 of 2011 concerning Hotel Tax (Case Study of Boarding House Taxes in Marpoyan Damai District) has not gone well, this is concluded from the facts in the field which say that the collection of sector taxes boarding house is not going well

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