Evaluasi Pelaksanaan Peraturan Daerah Kota Pekanbaru Nomor 6 Tahun 2011 Tentang Pajak Restoran Di Kota Pekanbaru

Sari, Vivin Permata (2021) Evaluasi Pelaksanaan Peraturan Daerah Kota Pekanbaru Nomor 6 Tahun 2011 Tentang Pajak Restoran Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

EVALUATION OF IMPLEMENTATION OF PEKANBARU REGIONAL REGULATION NO. 6 CONCERNING RESTAURANT TAX IN PEKANBARU CITY By : VIVIN PERMATA SARI NPM. 177310928 This study aims to determine the extent of the evaluation of Pekanbaru City Regional Regulation No. 6 of 2011 concerning Restaurant Taxes in Pekanbaru City and to find out the obstacles and obstacles in its implementation. Informants in this study are people who are involved in evaluation the virtues of the Pekanbaru City Regional Revenue Agency such as the Head of the Regional Revenue Agency, Head of Section / Section Head of Restaurant Tax Section, and restaurant businesses. Based on this research, the indicators of this research are Supervision, Examination, Investigation, and Criminal Provisions. Data collection techniques that the author uses in the study are observation, interviews, and documents or archives. Based on this research, it can be concluded that the evaluation of Pekanbaru City Regional Regulation No. 6 of 2011 concerning Restaurant Tax is still not good enough. This is because there are still many restaurant businesses that still do not know about the restaurant tax and there are still many restaurant businesses that are not registered as taxpayers, and Obstacles in the evaluation of Pekanbaru City Regional Regulation Number 6 of 2011 concerning Restaurant Tax in the city. Pekanbaru is human resources.”

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