Implementasi Peraturan Daerah Nomor 5 Tahun 2011 Tentang Pemungutan Pajak Hiburan Oleh Badan Pendapatan Kota Pekanbaru (Studi Tentang Pemungutan Pajak Hiburan Olahraga Futsal di Kecamatan Tampan Kota Pekanbaru)

This study aims to determine the Implementation of Regional Regulation No. 5 of 2011 concerning Collection of Entertainment Taxes by the Revenue Service of Pekanbaru City (Study of Futsal Sports Entertainment Tax Collection in Tampan District, Pekanbaru City). The theory used in this study is the theory of policy implementation proposed by Edward III includes; Communication, Resources, Disposition and Bureaucratic Structure. This type of research is a qualitative type, and the research location is in Pekanbaru City, Tampan District. There were 14 people who were used as informants in this study and to collect and look for data researchers used interviews in this study, after the data were collected and will be analyzed descriptively, in order to get answers about the Implementation of the Implementation of this Regional Regulation. After conducting research and in-depth interviews, the results of the research on the Implementation of Regional Regulation No. 5 of 2011 concerning Collection of Entertainment Taxes by Pekanbaru City Revenue Service (Study of Tax Collection of Futsal Sports Entertainment in Tampan Sub-District, Pekanbaru City) was "Implemented Enough", with several barriers such as 1) Lack of ability of Head of Dispenda to conduct socialization at the Futsal sports competition in Pekanbaru City regarding the implementation of tax collection on Futsal sports matches in Pekanbaru City. 2) Lack of number of personnel or supervisory officers for Futsal Sports Matches so that there are still Futsal Sports Games that do not have permits 3) There is still a lack of definite provisions from Dispenda regarding the process of paying taxes. 4) there is no endorsement or disposition of the Dispenda regarding how long the Futsal sports competition will take, this is what often happens and results in the income from the Futsal sports match tax not being optimal