Evaluasi Pelaksanaan Peraturan Daerah Kota Pekanbaru Nomor 5 Tahun 2011 Tentang Pajak Hiburan (Studi Penerimaan Pajak Hiburan Karaoke)

Mauliani, Desi (2020) Evaluasi Pelaksanaan Peraturan Daerah Kota Pekanbaru Nomor 5 Tahun 2011 Tentang Pajak Hiburan (Studi Penerimaan Pajak Hiburan Karaoke). Other thesis, Universitas Islam Riau.

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Abstract

Entertainment tax is one of the original income for the region, so that in running the wheels of Regional Government. The granting of authority to regional heads to collect taxes and levies has resulted in the collection of various types of taxes and levies relating to aspects of people's lives. This collection must be understood by the community so that the source of revenue needed by the region to improve the welfare of the community. Particularly in the city of Pekanbaru in the implementation of entertainment tax regulated in Pekanbaru City Regulation Number 5 of 2011 concerning Entertainment Tax (Karaoke Entertainment Tax Receipt Study), but in its implementation there are still many problems such as Lack of Communication or socialization carried out by the Pekanbaru City Revenue Agency, Absence strict sanctions regarding non-compliance from karaoke entertainment owners who do not pay taxes and indicated that resources in terms of quantity owned by the Pekanbaru City Revenue Agency have not been sufficient in terms of the amount to record karaoke entertainment ownership so there are still many karaoke entertainment venues not subject to entertainment tax. so that researchers are interested in conducting research on the evaluation of Pekanbaru City Regulation Number 5 of 2011 concerning Entertainment Tax (Karaoke Entertainment Tax Receipt Study). This research uses descriptive type with quantitative data. This research will be conducted at the Pekanbaru City Revenue Agency. To get a representative sample, a purposive sampling technique is used which is a karaoke business owner. after a discussion of the results of data processing and interviews and observations it can be concluded that Based on the results of research that the author has done regarding the Evaluation of the Implementation of Pekanbaru City Regulation Number 5 of 2011 Regarding Entertainment Tax (Karaoke Entertainment Tax Acceptance Study) in the category that from the questionnaire distributed, interviews conducted with key informants and observations conducted by researchers in the field, it can be concluded that the Evaluation of the Implementation of Pekanbaru City Regulation Number 5 of 2011 Regarding Entertainment Tax (Karaoke Entertainment Tax Receipt Study) in the category is Sufficiently implemented.

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