Implementasi Pemungutan Pajak Restoran Berdasarkan Peraturan Daerah No.6 Tahun 2011 Tentang Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah Di Kota Pekanbaru (Studi Kasus Katering)

Based on the results of a survey that the author carried out at the Regional Revenue Service of Pekanbaru City, in Pekanbaru City, in 2017/2018 there were 620 restaurants. Which is a restaurant taxpayer is a restaurant entrepreneur. In 2017/2018 there are still many restaurant taxpayers who experience delays or are also known to be unable to pay their restaurant taxes in Pekanbaru. The main problem in this research is how is the implementation of Restaurant Tax Collection according to Regional Regulation No. 6 of 2011 in order to increase an Original Regional Revenue in Pekanbaru City? And what are the factors hampering the implementation of Restaurant Tax Collection according to Regional Regulation No. 6 of 2011 in order to increase Local Revenue in Pekanbaru City? In carrying out this research, the author uses a research method in the form of Observational Reaserch, by way of conducting a survey or reviewing directly to the relevant research location that is by using data collection tools namely interviews. While the nature of the research that the writer took is descriptive, which is a way to obtain a clearer and more detailed description that is in accordance with the Implementation of the Implementation of Restaurant Tax Collection for 2017/2018 in Pekanbaru City as a whole and intact. Implementation of Restaurant Tax Collection Based on Regional Regulation No.6 of 2011 Regarding Restaurant Taxes in Increasing Local Revenue in Pekanbaru City, is not yet going well. Because this is still found errors such as the incompatibility of a place that will become a tax object in registering and registering restaurant taxpayers. Furthermore, many frauds occur in the determination of taxes which is done by counting themselves from taxpayers who do not work properly. Because it is known that taxpayers often get a recapitulation of sales that are not in accordance with bookkeeping, payment, and also the Inhibiting Factor in the Implementation of Restaurant Tax Collection Based on Regional Regulation No. 6 of 2011 In Increasing Local Revenue in Pekanbaru City is a human resource, it can be seen that there is still a lack of staff who carry out the collection and there are also a number of employees who have junior and senior high school education, which should become employees who have completed education in education, then there is a lack of socialization towards taxpayers due to weak government regulations and lack of participation of taxpayers and lack of awareness of taxpayers