Tinjauan Lembaga Keberatan Pajak Dalam Penyelesaian Keberatan Pajak Restoran Berdasarkan Peraturan Daerah Kota Pekanbaru Nomor 6 Tahun 2011 Tentang Pajak Restoran (Studi Wilayah Kota Pekanbaru Kecamatan Tampan Tahun 2019)

ABSTRACT Tax revenue is becoming an increasingly important source of state revenue. As we know that taxes are mandatory contributions from the people to the state. To realize the implementation of Regional Autonomy, the source of financing for local governments depends on the role of Regional Original Revenue. Therefore, local governments must be able to seek to increase revenue. Originating from the region it self so that it will increase the availability of regional finance. One thing that needs to be observed is that the large increase in restaurant tax revenue for Pekanbaru City is due to the large number of activities carried out by the regional Government. Tax objection efforts to the Director General of Taxes against the issuance of tax assesment letters by the tax authorities and the tax appeal process to the Tax Court. The main problems in this study are: How is the Implementation of Restaurant Tax Objections According to Regional Regulation Number 6 of 2011? What are the barrier Factors in the Implementation of tax Collection? This type of research is Juridical Analysis by means of a survey, namely research that takes samples from one population and uses interviews as the main data collection tool. The nature of the research , this research is descriptive analytical which provides a clear and detailed description of an incident that occurs regarding the review of Tax Objections Institutions in Resolving Restaurant Tax Objections Based on Regional Regulation Number 6 of 2011 (Study of Pekanbaru City, Tampan District). From the results of the research on the implementation of Restaurant Tax Objections According to Regional Number 6 of 2011 Among the regional offices that are given autonomous authority is the Pekanbaru City Regional Revenue Service, Article 1 number 10 of Regional Regulation Number 6 of 2011 concerning Restaurant Tax explains that Restaurant Tax is a tax for the service provided by the restaurant. The basis for the imposition of restaurant tax is the amount of payment received or should have been received by the restaurant Pekanbaru City Regional Number 6 of 2011 concerning Restaurant Tax. Then every taxpayer who owns a restaurant or restaurant must pay the tax owed by filling in the Regional Tax Return issued abbreviated as SPTPD. Likewise with the subject of regional taxes, that taxpayer in the regions are also less able to act honestly in carrying out their obligations to pay taxes. Various types of regional taxes are regional income to support development in the region. Inhibiting Factors in the Implementation of Tax Collection The period of the Restaurant Tax period is one calender year. Every taxpayer reports his tax every 1-15 to the Pekanbaru City Regional Revenue Agency. The lack of overall fulfillment of facilities and infrastructure due to limited funds lack of public awareness cause restaurant tax collection to be not optimal