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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum FIAT JUSTISIA: Jurnal Ilmu Hukum Asia Pacific Journal on Religion and Society Jurnal Konstitusi Melayunesia Law Riau Journal of Empowerment Indonesian Journal of Economics, Social, and Humanities JURNAL ILMIAH ADVOKASI Jurnal Ilmiah Wahana Pendidikan Jurnal Konstitusi PATTIMURA Legal Journal Jurnal Ilmu Hukum Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Bisnis Kompetitif Journal of Public Representative and Society Provision Jurnal Hukum Non Diskriminatif Milthree Law Journal Smart Humanity: Jurnal Pengabdian Masyarakat Melayunesia Law
Dodi Haryono
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JURNAL ILMIAH ADVOKASI

 1 
RESTAURANT TAX ENFORCEMENT AND REGIONAL INCOME OPTIMIZATION: A STUDY IN PEKANBARU CITY Lubis, Baihaki; Haryono, Dodi; Artina, Dessy
Jurnal Ilmiah Advokasi Vol 13, No 2 (2025): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v13i2.7397

Abstract

The city of Pekanbaru, as the capital of Riau Province, continues to experience rapid development, supported by the improvement of facilities, including the growth in the number of restaurants, which contributes to the economy. Data from the Regional Revenue Agency (Badan Pendapatan Daerah) shows that revenue from restaurant taxes increased from 2021 to 2022, although it has not always reached the target, despite the fact that Pekanbaru serves as the center of all business activities, whether on a local, national, or international scale. This study uses an empirical juridical method, with clarification techniques that include interviews, questionnaires, and a literature review, aiming to identify the factors that hinder the enforcement of restaurant tax regulations in increasing Regional Original Revenue (Pendapatan Asli Daerah or PAD). The research findings indicate that law enforcement still requires a comprehensive approach through improvements in legal substance, structure, and culture. The obstacles faced include limited human resources, weak supervision, inefficient administrative systems, low taxpayer awareness, and inadequate sanctions. The success of law enforcement greatly depends on the synergy between the Regional Revenue Agency (Bapenda), the Civil Service Police Unit (Satpol PP), and the intensity of inspections to address restaurant tax violations.Keywords: Law Enforcement, Restaurant Tax, Local Original Income (PAD), Pekanbaru City
Co-Authors ', Erdiansyah ', Ikhsan ABDUL GHAFUR Abdul Ghafur Aflina, Dia Aisyah Hatta Lianda Akmal, Zainul Alfianim ' Alsidik Syahputra Andreas, Parda Doni Andri Fandio Reza Andrikasmi, Sukamarriko Angga Sastiawan Lantri Anggi Jukrianto Arika Saddami Azoumy, Nur Ghufran Bahrul Ilmi Binsar Bersahabat Hutasoit Budi Prasetyo daris a raft ginting daris a raft ginting, daris a raft Dedy Saputra Dessy Artina Dewi, Murti Sari Didik Saputra Diennissa Putriyanda, Diennissa Dihan Elzani Dina Febri Yulita Dwi Liza Wati Emilda Firdaus Erdiansyah ' Erlando, Topan Rezki Evi Deliana HZ FELLA DEFILLA Fitra, Ade Fadillah fitria ningsih Fitriyani, Nia gusliana H.B. Gusliana H.B., Gusliana Gusliana HB Handika, Yoga Harry Surya Putra Hazra, Filza Amalia Hengki Firmanda Hotman Maringin Ikhsan ' Ikhsan Ikhsan Ikhsan Ikhsan Ilham Azhari IskandarIskandarIskandar, Hafiz Jendri Heri Sumarta Jonathan Pasaribu Julranda, Rizky Junaidi ' Junaidi Junaidi Junaidi Junaidi Ledy Diana LESTARI, FIKA Lubis, Baihaki M Alpian M JAMHURI M. Sadewa Rafie Aldiza M. SADMI AL QAYUM Maria Maya Lestari Maryati Bachtiar Merina Nurmiati Mexsasai Indra Muhammad A. Rauf muhammad andi susilawan muhammad andi susilawan, muhammad andi Muhammad Fathra Fahasta Muhammad Roif Alghani Mukhlis R Nababan, Eprin Erikson Nilam Hananti Nurahim Rasudin Nurliana Br Siregar Panggabean, Mey Sry Rejeki Pika Julianti Putra, Tamin Ripinra Rani Rinaldi Rauf, Muhammad A Rauf, Muhammad A. Reza Fachrurrahman Rialdo Putra Ridho, Havid Riduan Z Rinaldi, Rahmi Rizwanda, Wawan Rofika Shopia Ronny Andreas Rosi Mirnawati Rudi Heriyanto Sihombing safrudin - Saragih, Geofani Milthree Separen, Separen Septiana Ulfah Silfania Nigellia SINURAT, ARGA SANDYA RAJA Sri Nabila Sultan Fadillah Effendi Syamsiar, Syamsiar Taufik Hidayat Triandi Bimankalid Ulhaq, Kaafin Vitari, Jihan Aqila WAHYU ADHA RAHMANSYAH Wahyu Hidayat Wahyu Noprianto, Wahyu Widia Edorita Yan Agus Priadi Zainul Akmal Zuhdi Arman Zulfahmi ' Zulwisman, Zulwisman