Maharani, Sarah (2025) Implementasi Pelaksanaan Peraturan Daerah Kota Pekanbaru Nomor 1 Tahun 2024 Tentang Pajak Daerah dan Retribusi Daerah. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine how the Implementation of the Implementation of Pekanbaru City Regional Regulation Number 1 of 2024 Concerning Regional Taxes and General Regional Retributions and to determine what are the inhibiting factors for the Implementation of Regional Regulation Number 1 of 2024 Concerning Regional Taxes and Regional Retributions. Indicators of Implementation of Regional Regulation Number 1 of 2024 consisting of Communication, Resources, Disposition, Bureaucratic Structure. This research is located at the Parking UPT office located on Jalan Kutilang, Sukajadi District, Pekanbaru City, the type of research used in this study is a qualitative research method where the data collection techniques use observation, interviews, and documentation. The key informants in this study were the Head of the Parking UPT, two parking attendants, and two parking service users. The type and source of this data uses primary data and secondary data. Data analysis techniques are clarified with data obtained from interview results, field notes, documentation and described in the discussion results, and make conclusions so that they can be understood by oneself and others. Implementation of the Implementation of Pekanbaru City Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Retributions in the results of interviews and observations still have many shortcomings and obstacles.

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