“ ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH (BP2RD) KABUPATEN BULUNGAN KALIMANTAN UTARA” . (Studi Kasus Pada Badan Pengelola Pajak dan Retribusi Daerah (BP2RD) Kabupaten Bulungan )

This reseach was conducted analyze the effectiveness of Restaurant’s tax collection at Badan Pengelola Pajak and Retribusi Daerah(BP2RD) Kabupaten Bulungan, North Borneo, Acording to Regulation of Bulungan region No. 9/2011, it said about region taxes and explained restourant’s tax is a tax based on service provided by the restaurant. This research is considered as descriptive and comparative research, it uses interview and documentation as its research instruments in collecting the data. A direct interview was conducted with the head of penerimaan pajak office and officers that collect the restaurant’s tax, also documentation’s report regarding realization of estimate revenue and regional expenditure. The result of this research shows that the level of effecttiveness in restaurant tax’s reception at Bulungan since 2013 to 2017 increase annually. However, the process of collecting the restaurant’s tax at Bulungan is not curres pending yet with the regional’s regulation that have been appointed by goverment. The regulation includes self assesment, this system is caused due to low awareness of the people at Bulungan