Evaluasi Badan Pendapatan Daerah Dalam Pengelolaan Pajak Restoran Di Kota Pekanbaru

Haryawan, Prastyo (2022) Evaluasi Badan Pendapatan Daerah Dalam Pengelolaan Pajak Restoran Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study has a phenomenon, namely the lack of awareness of taxpayers in paying restaurant taxes in Pekanbaru City. This study aims to evaluate the duties and functions of the Pekanbaru City Regional Revenue Agency in terms of restaurant taxes and educate restaurant taxpayers to be more obedient in paying taxes. Then, also to analyze the obstacles in the restaurant tax collection process. Using the evaluation theory of Jim Ife (in Pawalin, 2017) namely facilitative evaluation, educational evaluation, representational evaluation and technical evaluation. Qualitative research method is research to find out and understand what is the subject research for example behavior, perception, action, motivation holistically and by way of description in the form of words and language. The results of this study are the Evaluation of the Regional Revenue Agency in Restaurant Tax Management in Pekanbaru City in indicators of Facilitative, Educational, Representational and Technical Evaluation still not working effectively.

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